DARIO RAPPA: what changed
DARIO RAPPA
Largest movements
- Receivables within one year -€7,304
down €7,304 (-42.5%), from €17,188 to €9,884
of which Trade receivables: -€3,701
- Tangible fixed assets -€2,976
down €2,976 (-5.3%), from €56,309 to €53,333
- Cash +€1,248
up €1,248 (+160%), from €782 to €2,030
mainly Receivables within one year (+€7,304) and Depreciation (+€2,976)
- Debts after one year -€4,865
down €4,865 (-20.8%), from €23,421 to €18,556
- Tax, wage and social debts -€3,974
down €3,974 (-99.3%), from €4,003 to €29
- Trade debts -€2,239
down €2,239 (-63.5%), from €3,526 to €1,287
- Profit (loss) carried forward +€1,855
up €1,855 (+8.4%), from €22,136 to €23,992
- Depreciation -€2,786
down €2,786 (-48.4%), from €5,762 to €2,976
- Gross operating margin +€1,367
up €1,367 (+16.2%), from €8,421 to €9,788
- Other operating charges +€836
up €836 (+35.2%), from €2,378 to €3,214
- Financial charges -€343
down €343 (-16.7%), from €2,057 to €1,714
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,021 | €66,015 | -€9,006 | -12.0% |
| Fixed assets | 21/28 | €56,309 | €53,333 | -€2,976 | -5.3% |
| Tangible fixed assets | 22/27 | €56,309 | €53,333 | -€2,976 | -5.3% |
| Land and buildings | 22 | €56,309 | €53,333 | -€2,976 | -5.3% |
| Current assets | 29/58 | €18,712 | €12,682 | -€6,030 | -32.2% |
| Amounts receivable within one year | 40/41 | €17,188 | €9,884 | -€7,304 | -42.5% |
| Trade receivables | 40 | €3,818 | €117 | -€3,701 | -96.9% |
| Other amounts receivable | 41 | €13,370 | €9,767 | -€3,603 | -26.9% |
| Cash at bank and in hand | 54/58 | €782 | €2,030 | +€1,248 | +160% |
| Deferred charges and accrued income | 490/1 | €742 | €767 | +€25 | +3.4% |
| Total equity and liabilities | 10/49 | €75,021 | €66,015 | -€9,006 | -12.0% |
| Equity | 10/15 | €24,981 | €26,836 | +€1,855 | +7.4% |
| Contributions | 10/11 | €2,586 | €2,586 | = | 0.0% |
| Reserves | 13 | €259 | €259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €259 | €259 | = | 0.0% |
| Reserves not available under the articles | 1311 | €259 | €259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,136 | €23,992 | +€1,855 | +8.4% |
| Amounts payable | 17/49 | €50,040 | €39,179 | -€10,862 | -21.7% |
| Amounts payable after more than one year | 17 | €23,421 | €18,556 | -€4,865 | -20.8% |
| Financial debts | 170/4 | €23,421 | €18,556 | -€4,865 | -20.8% |
| Amounts payable within one year | 42/48 | €26,619 | €20,622 | -€5,997 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €4,630 | €4,865 | +€234 | +5.1% |
| Financial debts | 43 | €237 | - | -€237 | |
| Credit institutions | 430/8 | €237 | - | -€237 | |
| Trade debts | 44 | €3,526 | €1,287 | -€2,239 | -63.5% |
| Suppliers | 440/4 | €3,526 | €1,287 | -€2,239 | -63.5% |
| Taxes, remuneration and social security | 45 | €4,003 | €29 | -€3,974 | -99.3% |
| Taxes | 450/3 | €4,003 | €29 | -€3,974 | -99.3% |
| Other amounts payable | 47/48 | €14,223 | €14,441 | +€219 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,762 | €2,976 | -€2,786 | -48.4% |
| Other operating charges | 640/8 | €2,378 | €3,214 | +€836 | +35.2% |
| Gross operating margin | 9900 | €8,421 | €9,788 | +€1,367 | +16.2% |
| Operating profit (loss) | 9901 | €282 | €3,599 | +€3,317 | +1,177% |
| Financial charges | 65/66B | €2,057 | €1,714 | -€343 | -16.7% |
| Recurring financial charges | 65 | €2,057 | €1,714 | -€343 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,775 | €1,885 | +€3,660 | |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | -€1,775 | €1,855 | +€3,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,775 | €1,855 | +€3,631 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.