DARIO RESTAURATION: 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 RESTAURATION
Largest movements
- Cash -€13,903
down €13,903 (-12.7%), from €109,430 to €95,527
mainly Investment in fixed assets (net) (-€20,098) and Trade debts (-€17,239)
- Receivables within one year -€5,551
down €5,551 (-69.2%), from €8,025 to €2,473
- Stocks and contracts -€5,000
down €5,000 (-71.4%), from €7,000 to €2,000
- Financial fixed assets -€4,883
down €4,883 (-9.8%), from €50,000 to €45,117
- Tangible fixed assets +€2,726
up €2,726 (+4.1%), from €67,277 to €70,003
of which Other tangible fixed assets: +€12,906
- Trade debts -€17,239
down €17,239 (-52.8%), from €32,644 to €15,405
- Debts after one year -€14,688
down €14,688 (-51.5%), from €28,509 to €13,821
- Profit (loss) carried forward +€13,142
up €13,142 (+10.9%), from €120,610 to €133,752
- Tax, wage and social debts -€7,331
down €7,331 (-17.0%), from €43,237 to €35,906
of which Taxes: -€9,165
- Gross operating margin -€43,632
down €43,632 (-17.0%), from €256,849 to €213,217
- Purchases and services +€42,134
up €42,134 (+8.2%), from €512,711 to €554,845
- Taxes -€9,596
down €9,596 (-69.8%), from €13,753 to €4,157
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 | €241,732 | €215,432 | -€26,300 | -10.9% |
| Fixed assets | 21/28 | €117,277 | €115,120 | -€2,157 | -1.8% |
| Tangible fixed assets | 22/27 | €67,277 | €70,003 | +€2,726 | +4.1% |
| Plant, machinery and equipment | 23 | €25,938 | €21,841 | -€4,096 | -15.8% |
| Furniture and vehicles | 24 | €39,546 | €33,461 | -€6,084 | -15.4% |
| Other tangible fixed assets | 26 | €1,794 | €14,700 | +€12,906 | +719% |
| Financial fixed assets | 28 | €50,000 | €45,117 | -€4,883 | -9.8% |
| Current assets | 29/58 | €124,455 | €100,312 | -€24,143 | -19.4% |
| Stocks and contracts in progress | 3 | €7,000 | €2,000 | -€5,000 | -71.4% |
| Stocks | 30/36 | €7,000 | €2,000 | -€5,000 | -71.4% |
| Amounts receivable within one year | 40/41 | €8,025 | €2,473 | -€5,551 | -69.2% |
| Other amounts receivable | 41 | €8,025 | €2,473 | -€5,551 | -69.2% |
| Cash at bank and in hand | 54/58 | €109,430 | €95,527 | -€13,903 | -12.7% |
| Deferred charges and accrued income | 490/1 | - | €312 | +€312 | |
| Total equity and liabilities | 10/49 | €241,732 | €215,432 | -€26,300 | -10.9% |
| Equity | 10/15 | €122,470 | €135,612 | +€13,142 | +10.7% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,610 | €133,752 | +€13,142 | +10.9% |
| Amounts payable | 17/49 | €119,262 | €79,820 | -€39,442 | -33.1% |
| Amounts payable after more than one year | 17 | €28,509 | €13,821 | -€14,688 | -51.5% |
| Financial debts | 170/4 | €28,509 | €13,821 | -€14,688 | -51.5% |
| Amounts payable within one year | 42/48 | €90,753 | €65,999 | -€24,754 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €14,872 | €14,688 | -€184 | -1.2% |
| Trade debts | 44 | €32,644 | €15,405 | -€17,239 | -52.8% |
| Suppliers | 440/4 | €32,644 | €15,405 | -€17,239 | -52.8% |
| Taxes, remuneration and social security | 45 | €43,237 | €35,906 | -€7,331 | -17.0% |
| Taxes | 450/3 | €29,123 | €19,958 | -€9,165 | -31.5% |
| Remuneration and social security | 454/9 | €14,114 | €15,948 | +€1,834 | +13.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €769,560 | €765,292 | -€4,268 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €512,711 | €554,845 | +€42,134 | +8.2% |
| Remuneration, social security and pensions | 62 | €168,331 | €168,873 | +€542 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,966 | €22,256 | +€3,290 | +17.3% |
| Other operating charges | 640/8 | €2,328 | - | -€2,328 | |
| Gross operating margin | 9900 | €256,849 | €213,217 | -€43,632 | -17.0% |
| Operating profit (loss) | 9901 | €67,224 | €22,089 | -€45,135 | -67.1% |
| Financial income | 75/76B | €1 | €1 | +€0 | +28.4% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +28.4% |
| Financial charges | 65/66B | €4,610 | €4,792 | +€181 | +3.9% |
| Recurring financial charges | 65 | €4,610 | €4,792 | +€181 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €62,615 | €17,299 | -€45,316 | -72.4% |
| Income taxes | 67/77 | €13,753 | €4,157 | -€9,596 | -69.8% |
| Profit (loss) for the period | 9904 | €48,861 | €13,142 | -€35,720 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,861 | €13,142 | -€35,720 | -73.1% |
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 24 October 2026 via checked.be.