DARINVEST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DARINVEST
Largest movements
- Receivables within one year +€25,374
up €25,374 (+3,507%), from €724 to €26,098
of which Trade receivables: +€23,687
- Current investments +€6,000
new in 2025: €6,000
- Receivables after one year -€2,873
down €2,873 (-100%), from €2,873 to €0
- Cash -€1,661
down €1,661 (-2.9%), from €58,014 to €56,354
mainly Receivables within one year (-€25,374) and Current investments (-€6,000)
- Reserves +€18,853
up €18,853 (+881%), from €2,140 to €20,993
of which Distributable reserves: +€17,910
- Profit (loss) carried forward +€4,135
up €4,135, from -€4,128 to €7
- Tax, wage and social debts +€3,154
up €3,154 (+492%), from €641 to €3,795
- Trade debts +€2,398
new in 2025: €2,398
- Other debts -€1,300
down €1,300 (-100%), from €1,300 to €0
- Gross operating margin +€51,595
up €51,595, from -€25,404 to €26,191
- Taxes +€1,783
up €1,783 (+1,132%), from €157 to €1,941
- Other operating charges -€1,191
down €1,191 (-60.6%), from €1,967 to €776
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,653 | €89,894 | +€27,240 | +43.5% |
| Fixed assets | 21/28 | €394 | €723 | +€330 | +83.8% |
| Tangible fixed assets | 22/27 | €394 | €723 | +€330 | +83.8% |
| Plant, machinery and equipment | 23 | €20 | €672 | +€652 | +3,239% |
| Furniture and vehicles | 24 | €373 | €51 | -€322 | -86.3% |
| Current assets | 29/58 | €62,260 | €89,170 | +€26,911 | +43.2% |
| Amounts receivable after more than one year | 29 | €2,873 | €0 | -€2,873 | -100% |
| Trade receivables | 290 | €2,873 | €0 | -€2,873 | -100% |
| Amounts receivable within one year | 40/41 | €724 | €26,098 | +€25,374 | +3,507% |
| Trade receivables | 40 | €218 | €23,905 | +€23,687 | +10,869% |
| Other amounts receivable | 41 | €506 | €2,192 | +€1,687 | +334% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €58,014 | €56,354 | -€1,661 | -2.9% |
| Deferred charges and accrued income | 490/1 | €649 | €719 | +€70 | +10.8% |
| Total equity and liabilities | 10/49 | €62,653 | €89,894 | +€27,240 | +43.5% |
| Equity | 10/15 | €60,712 | €83,700 | +€22,988 | +37.9% |
| Contributions | 10/11 | €62,700 | €62,700 | = | 0.0% |
| Capital | 10 | €62,700 | €62,700 | = | 0.0% |
| Issued capital | 100 | €62,700 | €62,700 | = | 0.0% |
| Reserves | 13 | €2,140 | €20,993 | +€18,853 | +881% |
| Non-distributable reserves | 130/1 | €2,140 | €3,083 | +€943 | +44.1% |
| Legal reserve | 130 | €2,140 | €3,083 | +€943 | +44.1% |
| Distributable reserves | 133 | - | €17,910 | +€17,910 | |
| Profit (loss) carried forward | 14 | -€4,128 | €7 | +€4,135 | |
| Amounts payable | 17/49 | €1,941 | €6,193 | +€4,252 | +219% |
| Amounts payable within one year | 42/48 | €1,941 | €6,193 | +€4,252 | +219% |
| Trade debts | 44 | - | €2,398 | +€2,398 | |
| Suppliers | 440/4 | - | €2,398 | +€2,398 | |
| Taxes, remuneration and social security | 45 | €641 | €3,795 | +€3,154 | +492% |
| Taxes | 450/3 | €641 | €3,795 | +€3,154 | +492% |
| Other amounts payable | 47/48 | €1,300 | €0 | -€1,300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €365 | -€229 | -38.6% |
| Other operating charges | 640/8 | €1,967 | €776 | -€1,191 | -60.6% |
| Gross operating margin | 9900 | -€25,404 | €26,191 | +€51,595 | |
| Operating profit (loss) | 9901 | -€27,965 | €25,050 | +€53,015 | |
| Financial income | 75/76B | €3 | €20 | +€17 | +684% |
| Recurring financial income | 75 | €3 | €20 | +€17 | +684% |
| Financial charges | 65/66B | €124 | €140 | +€16 | +13.2% |
| Recurring financial charges | 65 | €124 | €140 | +€16 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,087 | €24,929 | +€53,016 | |
| Income taxes | 67/77 | €157 | €1,941 | +€1,783 | +1,132% |
| Profit (loss) for the period | 9904 | -€28,244 | €22,988 | +€51,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,244 | €22,988 | +€51,233 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.