Dario & Co: 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.
Dario & Co
Largest movements
- Stocks and contracts +€87,351
up €87,351 (+20.2%), from €433,417 to €520,768
- Receivables within one year -€8,686
down €8,686 (-30.6%), from €28,348 to €19,663
of which Trade receivables: -€8,337
- Reserves +€76,635
up €76,635 (+26.5%), from €288,873 to €365,508
of which Distributable reserves: +€76,635
- Trade debts -€14,136
down €14,136 (-75.5%), from €18,733 to €4,597
- Tax, wage and social debts +€6,304
up €6,304 (+94.6%), from €6,664 to €12,968
- Gross operating margin +€92,616
up €92,616, from -€1,141 to €91,475
- Taxes +€7,662
up €7,662 (+571,804%), from €1 to €7,664
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 | €551,081 | €630,031 | +€78,949 | +14.3% |
| Current assets | 29/58 | €551,081 | €630,031 | +€78,949 | +14.3% |
| Stocks and contracts in progress | 3 | €433,417 | €520,768 | +€87,351 | +20.2% |
| Stocks | 30/36 | €433,417 | €520,768 | +€87,351 | +20.2% |
| Amounts receivable within one year | 40/41 | €28,348 | €19,663 | -€8,686 | -30.6% |
| Trade receivables | 40 | €28,000 | €19,663 | -€8,337 | -29.8% |
| Other amounts receivable | 41 | €348 | €0 | -€348 | -100% |
| Current investments | 50/53 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,592 | €88,489 | -€103 | -0.1% |
| Deferred charges and accrued income | 490/1 | €124 | €511 | +€387 | +311% |
| Total equity and liabilities | 10/49 | €551,081 | €630,031 | +€78,949 | +14.3% |
| Equity | 10/15 | €389,873 | €466,508 | +€76,635 | +19.7% |
| Contributions | 10/11 | €101,000 | €101,000 | = | 0.0% |
| Reserves | 13 | €288,873 | €365,508 | +€76,635 | +26.5% |
| Non-distributable reserves | 130/1 | €11,600 | €11,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,600 | €11,600 | = | 0.0% |
| Distributable reserves | 133 | €277,273 | €353,908 | +€76,635 | +27.6% |
| Amounts payable | 17/49 | €161,209 | €163,523 | +€2,314 | +1.4% |
| Amounts payable after more than one year | 17 | €110,689 | €115,106 | +€4,416 | +4.0% |
| Financial debts | 170/4 | €110,689 | €115,106 | +€4,416 | +4.0% |
| Amounts payable within one year | 42/48 | €50,519 | €48,417 | -€2,102 | -4.2% |
| Trade debts | 44 | €18,733 | €4,597 | -€14,136 | -75.5% |
| Suppliers | 440/4 | €18,733 | €4,597 | -€14,136 | -75.5% |
| Taxes, remuneration and social security | 45 | €6,664 | €12,968 | +€6,304 | +94.6% |
| Taxes | 450/3 | €6,664 | €12,968 | +€6,304 | +94.6% |
| Other amounts payable | 47/48 | €25,123 | €30,852 | +€5,730 | +22.8% |
| Non-recurring operating income | 76A | - | €87,351 | +€87,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €454 | €468 | +€14 | +3.1% |
| Gross operating margin | 9900 | -€1,141 | €91,475 | +€92,616 | |
| Operating profit (loss) | 9901 | -€1,595 | €91,006 | +€92,601 | |
| Financial income | 75/76B | €4 | €255 | +€251 | +5,594% |
| Recurring financial income | 75 | €4 | €255 | +€251 | +5,594% |
| Financial charges | 65/66B | €6,848 | €6,963 | +€115 | +1.7% |
| Recurring financial charges | 65 | €6,848 | €6,963 | +€115 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,439 | €84,299 | +€92,738 | |
| Income taxes | 67/77 | €1 | €7,664 | +€7,662 | +571,804% |
| Profit (loss) for the period | 9904 | -€8,440 | €76,635 | +€85,075 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,440 | €76,635 | +€85,075 |
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.