DARIOAN CONSTRUCTION: 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.
DARIOAN CONSTRUCTION
Largest movements
- Stocks and contracts +€13,200
new in 2025: €13,200
- Receivables within one year +€3,600
up €3,600 (+8.9%), from €40,267 to €43,867
of which Trade receivables: +€3,198
- Cash -€1,623
down €1,623 (-44.3%), from €3,665 to €2,042
mainly Stocks and contracts (-€13,200) and Receivables within one year (-€3,600)
- Tangible fixed assets -€1,161
down €1,161 (-100%), from €1,161 to €0
- Contributions +€10,300
up €10,300 (+126%), from €8,200 to €18,500
- Trade debts +€6,330
up €6,330 (+236%), from €2,683 to €9,013
- Tax, wage and social debts -€2,185
down €2,185 (-27.1%), from €8,050 to €5,865
of which Remuneration and social security: -€2,442
- Turnover -€34,312
down €34,312 (-8.1%), from €422,997 to €388,684
- Purchases and services -€25,006
down €25,006 (-6.2%), from €406,098 to €381,092
- Gross operating margin -€8,221
down €8,221 (-48.6%), from €16,899 to €8,678
- Depreciation -€5,081
down €5,081 (-83.4%), from €6,096 to €1,015
- Taxes -€4,376
down €4,376 (-61.6%), from €7,103 to €2,728
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,393 | €59,409 | +€14,016 | +30.9% |
| Fixed assets | 21/28 | €1,461 | €300 | -€1,161 | -79.5% |
| Tangible fixed assets | 22/27 | €1,161 | €0 | -€1,161 | -100% |
| Furniture and vehicles | 24 | €1,161 | €0 | -€1,161 | -100% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €43,931 | €59,109 | +€15,177 | +34.5% |
| Stocks and contracts in progress | 3 | - | €13,200 | +€13,200 | |
| Stocks | 30/36 | - | €13,200 | +€13,200 | |
| Amounts receivable within one year | 40/41 | €40,267 | €43,867 | +€3,600 | +8.9% |
| Trade receivables | 40 | €25,512 | €28,710 | +€3,198 | +12.5% |
| Other amounts receivable | 41 | €14,755 | €15,157 | +€402 | +2.7% |
| Cash at bank and in hand | 54/58 | €3,665 | €2,042 | -€1,623 | -44.3% |
| Total equity and liabilities | 10/49 | €45,393 | €59,409 | +€14,016 | +30.9% |
| Equity | 10/15 | €34,660 | €44,532 | +€9,872 | +28.5% |
| Contributions | 10/11 | €8,200 | €18,500 | +€10,300 | +126% |
| Reserves | 13 | €778 | €778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €778 | €778 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €778 | +€778 | |
| Other | 1319 | €778 | - | -€778 | |
| Profit (loss) carried forward | 14 | €25,682 | €25,253 | -€428 | -1.7% |
| Amounts payable | 17/49 | €10,733 | €14,877 | +€4,145 | +38.6% |
| Amounts payable within one year | 42/48 | €10,733 | €14,877 | +€4,145 | +38.6% |
| Trade debts | 44 | €2,683 | €9,013 | +€6,330 | +236% |
| Suppliers | 440/4 | €2,683 | €9,013 | +€6,330 | +236% |
| Taxes, remuneration and social security | 45 | €8,050 | €5,865 | -€2,185 | -27.1% |
| Taxes | 450/3 | €5,608 | €5,865 | +€257 | +4.6% |
| Remuneration and social security | 454/9 | €2,442 | - | -€2,442 | |
| Turnover | 70 | €422,997 | €388,684 | -€34,312 | -8.1% |
| Non-recurring operating income | 76A | - | €1,086 | +€1,086 | |
| Goods, raw materials, services and sundry goods | 60/61 | €406,098 | €381,092 | -€25,006 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,096 | €1,015 | -€5,081 | -83.4% |
| Other operating charges | 640/8 | €2,288 | €2,728 | +€439 | +19.2% |
| Gross operating margin | 9900 | €16,899 | €8,678 | -€8,221 | -48.6% |
| Operating profit (loss) | 9901 | €8,515 | €4,936 | -€3,579 | -42.0% |
| Financial income | 75/76B | €418 | €368 | -€50 | -12.0% |
| Recurring financial income | 75 | €418 | €368 | -€50 | -12.0% |
| Financial charges | 65/66B | €778 | €3,005 | +€2,227 | +286% |
| Recurring financial charges | 65 | €778 | €3,005 | +€2,227 | +286% |
| Profit (loss) for the period before taxes | 9903 | €8,155 | €2,299 | -€5,855 | -71.8% |
| Income taxes | 67/77 | €7,103 | €2,728 | -€4,376 | -61.6% |
| Profit (loss) for the period | 9904 | €1,051 | -€428 | -€1,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,051 | -€428 | -€1,480 |
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.