Darius: 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.
Darius
Largest movements
- Stocks and contracts +€222,023
up €222,023 (+187.0%), from €118,742 to €340,765
- Receivables within one year -€10,309
down €10,309 (-3.7%), from €279,362 to €269,053
of which Trade receivables: -€129,156
- Tangible fixed assets -€7,395
down €7,395 (-34.7%), from €21,284 to €13,889
- Tax, wage and social debts +€84,922
up €84,922 (+188.3%), from €45,089 to €130,012
of which Remuneration and social security: +€58,808
- Trade debts +€64,360
up €64,360 (+52.5%), from €122,536 to €186,896
- Short-term financial debts +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Profit (loss) carried forward +€9,331
up €9,331 (+9.7%), from €96,052 to €105,383
- Staff costs +€173,307
up €173,307 (+84.6%), from €204,905 to €378,212
- Gross operating margin +€146,137
up €146,137 (+51.1%), from €285,912 to €432,049
- Financial charges +€26,200
up €26,200 (+256.0%), from €10,233 to €36,433
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,814 | €651,427 | +€208,613 | +47.1% |
| Fixed assets | 21/28 | €21,284 | €13,889 | -€7,395 | -34.7% |
| Tangible fixed assets | 22/27 | €21,284 | €13,889 | -€7,395 | -34.7% |
| Plant, machinery and equipment | 23 | €21,284 | €13,889 | -€7,395 | -34.7% |
| Current assets | 29/58 | €421,530 | €637,538 | +€216,008 | +51.2% |
| Stocks and contracts in progress | 3 | €118,742 | €340,765 | +€222,023 | +187.0% |
| Stocks | 30/36 | €118,742 | €340,765 | +€222,023 | +187.0% |
| Amounts receivable within one year | 40/41 | €279,362 | €269,053 | -€10,309 | -3.7% |
| Trade receivables | 40 | €187,929 | €58,773 | -€129,156 | -68.7% |
| Other amounts receivable | 41 | €91,432 | €210,279 | +€118,847 | +130.0% |
| Cash at bank and in hand | 54/58 | €23,427 | €25,870 | +€2,443 | +10.4% |
| Deferred charges and accrued income | 490/1 | - | €1,850 | +€1,850 | |
| Total equity and liabilities | 10/49 | €442,814 | €651,427 | +€208,613 | +47.1% |
| Equity | 10/15 | €125,188 | €134,519 | +€9,331 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,536 | €10,536 | = | 0.0% |
| Distributable reserves | 133 | €10,536 | €10,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,052 | €105,383 | +€9,331 | +9.7% |
| Amounts payable | 17/49 | €317,625 | €516,907 | +€199,282 | +62.7% |
| Amounts payable within one year | 42/48 | €317,625 | €516,907 | +€199,282 | +62.7% |
| Financial debts | 43 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Credit institutions | 430/8 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Trade debts | 44 | €122,536 | €186,896 | +€64,360 | +52.5% |
| Suppliers | 440/4 | €122,536 | €186,896 | +€64,360 | +52.5% |
| Taxes, remuneration and social security | 45 | €45,089 | €130,012 | +€84,922 | +188.3% |
| Taxes | 450/3 | €18,060 | €44,174 | +€26,114 | +144.6% |
| Remuneration and social security | 454/9 | €27,030 | €85,838 | +€58,808 | +217.6% |
| Remuneration, social security and pensions | 62 | €204,905 | €378,212 | +€173,307 | +84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,310 | €9,971 | -€2,340 | -19.0% |
| Other operating charges | 640/8 | €1,687 | €631 | -€1,056 | -62.6% |
| Gross operating margin | 9900 | €285,912 | €432,049 | +€146,137 | +51.1% |
| Operating profit (loss) | 9901 | €67,009 | €43,236 | -€23,774 | -35.5% |
| Financial income | 75/76B | €2,381 | €5,920 | +€3,538 | +148.6% |
| Recurring financial income | 75 | €2,381 | €5,920 | +€3,538 | +148.6% |
| Financial charges | 65/66B | €10,233 | €36,433 | +€26,200 | +256.0% |
| Recurring financial charges | 65 | €10,233 | €36,433 | +€26,200 | +256.0% |
| Profit (loss) for the period before taxes | 9903 | €59,158 | €12,722 | -€46,436 | -78.5% |
| Income taxes | 67/77 | - | €3,391 | +€3,391 | |
| Profit (loss) for the period | 9904 | €59,158 | €9,331 | -€49,827 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,158 | €9,331 | -€49,827 | -84.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.