DARIuS: what changed
Two fiscal 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
- Cash +€61,549
up €61,549 (+453.1%), from €13,584 to €75,133
mainly Net result for the year (+€47,649) and Receivables within one year (+€27,675)
- Receivables within one year -€27,675
down €27,675 (-83.5%), from €33,147 to €5,473
of which Trade receivables: -€31,763
- Current investments -€6,644
down €6,644 (-1.2%), from €563,773 to €557,129
- Reserves +€36,777
up €36,777 (+20.7%), from €177,771 to €214,548
- Other debts -€9,128
down €9,128 (-9.5%), from €95,745 to €86,617
- Gross operating margin -€2,555
down €2,555 (-2.6%), from €98,415 to €95,861
- Taxes -€1,176
down €1,176 (-4.9%), from €23,790 to €22,614
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.
Cash bridge derived
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 | €612,453 | €639,844 | +€27,390 | +4.5% |
| Fixed assets | 21/28 | €953 | €1,486 | +€533 | +55.9% |
| Tangible fixed assets | 22/27 | €953 | €1,486 | +€533 | +55.9% |
| Plant, machinery and equipment | 23 | €953 | €1,486 | +€533 | +55.9% |
| Current assets | 29/58 | €611,500 | €638,358 | +€26,858 | +4.4% |
| Amounts receivable within one year | 40/41 | €33,147 | €5,473 | -€27,675 | -83.5% |
| Trade receivables | 40 | €31,763 | €0 | -€31,763 | -100.0% |
| Other amounts receivable | 41 | €1,385 | €5,473 | +€4,088 | +295.2% |
| Current investments | 50/53 | €563,773 | €557,129 | -€6,644 | -1.2% |
| Cash at bank and in hand | 54/58 | €13,584 | €75,133 | +€61,549 | +453.1% |
| Deferred charges and accrued income | 490/1 | €995 | €623 | -€372 | -37.4% |
| Total equity and liabilities | 10/49 | €612,453 | €639,844 | +€27,390 | +4.5% |
| Equity | 10/15 | €252,171 | €288,948 | +€36,777 | +14.6% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €177,771 | €214,548 | +€36,777 | +20.7% |
| Distributable reserves | 133 | €177,771 | €214,548 | +€36,777 | +20.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €260,000 | €260,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €260,000 | €260,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €260,000 | €260,000 | = | 0.0% |
| Amounts payable | 17/49 | €100,282 | €90,895 | -€9,386 | -9.4% |
| Amounts payable within one year | 42/48 | €100,282 | €90,895 | -€9,386 | -9.4% |
| Financial debts | 43 | - | €186 | +€186 | |
| Credit institutions | 430/8 | - | €186 | +€186 | |
| Trade debts | 44 | €45 | €431 | +€386 | +853.7% |
| Suppliers | 440/4 | €45 | €431 | +€386 | +853.7% |
| Taxes, remuneration and social security | 45 | €4,492 | €3,661 | -€830 | -18.5% |
| Taxes | 450/3 | €4,492 | €3,661 | -€830 | -18.5% |
| Other amounts payable | 47/48 | €95,745 | €86,617 | -€9,128 | -9.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €1,416 | +€551 | +63.6% |
| Other operating charges | 640/8 | €1,114 | €1,090 | -€25 | -2.2% |
| Gross operating margin | 9900 | €98,415 | €95,861 | -€2,555 | -2.6% |
| Operating profit (loss) | 9901 | €96,436 | €93,355 | -€3,081 | -3.2% |
| Financial income | 75/76B | €3,745 | €3,738 | -€8 | -0.2% |
| Recurring financial income | 75 | €3,745 | €3,738 | -€8 | -0.2% |
| Financial charges | 65/66B | €26,038 | €26,830 | +€792 | +3.0% |
| Recurring financial charges | 65 | €26,038 | €26,830 | +€792 | +3.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €74,143 | €70,263 | -€3,881 | -5.2% |
| Income taxes | 67/77 | €23,790 | €22,614 | -€1,176 | -4.9% |
| Profit (loss) for the period | 9904 | €50,353 | €47,649 | -€2,705 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,353 | €47,649 | -€2,705 | -5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.