DARIUS BELGIUM: what changed
DARIUS BELGIUM
Largest movements
- Receivables within one year +€16,112
up €16,112 (+27.5%), from €58,550 to €74,662
of which Other amounts receivable: +€15,237
- Tangible fixed assets -€13,487
down €13,487 (-22.2%), from €60,766 to €47,279
of which Land and buildings: -€11,594
- Reserves +€25,217
up €25,217 (+173%), from €14,565 to €39,781
of which Distributable reserves: +€25,217
- Debts after one year -€24,333
down €24,333 (-46.5%), from €52,359 to €28,026
- Tax, wage and social debts +€6,417
up €6,417 (+75.7%), from €8,473 to €14,891
of which Taxes: +€6,417
- Trade debts -€2,512
down €2,512 (-67.8%), from €3,703 to €1,191
- Current portion of long-term debt -€1,365
down €1,365 (-5.3%), from €25,698 to €24,333
- Gross operating margin +€12,211
up €12,211 (+24.9%), from €49,018 to €61,229
- Taxes +€4,988
up €4,988 (+91.2%), from €5,467 to €10,455
- Depreciation -€1,876
down €1,876 (-8.7%), from €21,628 to €19,752
- Financial charges -€1,213
down €1,213 (-19.4%), from €6,261 to €5,049
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,939 | €123,168 | +€3,230 | +2.7% |
| Fixed assets | 21/28 | €60,766 | €47,279 | -€13,487 | -22.2% |
| Tangible fixed assets | 22/27 | €60,766 | €47,279 | -€13,487 | -22.2% |
| Land and buildings | 22 | €34,781 | €23,188 | -€11,594 | -33.3% |
| Furniture and vehicles | 24 | €3,736 | €7,969 | +€4,232 | +113% |
| Other tangible fixed assets | 26 | €22,248 | €16,123 | -€6,125 | -27.5% |
| Current assets | 29/58 | €59,173 | €75,889 | +€16,716 | +28.2% |
| Amounts receivable within one year | 40/41 | €58,550 | €74,662 | +€16,112 | +27.5% |
| Trade receivables | 40 | €31,323 | €32,198 | +€875 | +2.8% |
| Other amounts receivable | 41 | €27,227 | €42,464 | +€15,237 | +56.0% |
| Deferred charges and accrued income | 490/1 | €623 | €1,227 | +€605 | +97.1% |
| Total equity and liabilities | 10/49 | €119,939 | €123,168 | +€3,230 | +2.7% |
| Equity | 10/15 | €19,565 | €44,781 | +€25,217 | +129% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,565 | €39,781 | +€25,217 | +173% |
| Tax-exempt reserves | 132 | €2,698 | €2,698 | = | 0.0% |
| Distributable reserves | 133 | €11,866 | €37,083 | +€25,217 | +213% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €100,374 | €78,387 | -€21,987 | -21.9% |
| Amounts payable after more than one year | 17 | €52,359 | €28,026 | -€24,333 | -46.5% |
| Financial debts | 170/4 | €52,359 | €28,026 | -€24,333 | -46.5% |
| Amounts payable within one year | 42/48 | €48,015 | €50,361 | +€2,346 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €25,698 | €24,333 | -€1,365 | -5.3% |
| Financial debts | 43 | €10,140 | €9,946 | -€194 | -1.9% |
| Credit institutions | 430/8 | €10,140 | €9,946 | -€194 | -1.9% |
| Trade debts | 44 | €3,703 | €1,191 | -€2,512 | -67.8% |
| Suppliers | 440/4 | €3,703 | €1,191 | -€2,512 | -67.8% |
| Taxes, remuneration and social security | 45 | €8,473 | €14,891 | +€6,417 | +75.7% |
| Taxes | 450/3 | €8,473 | €14,891 | +€6,417 | +75.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,628 | €19,752 | -€1,876 | -8.7% |
| Other operating charges | 640/8 | €2,230 | €2,539 | +€309 | +13.8% |
| Gross operating margin | 9900 | €49,018 | €61,229 | +€12,211 | +24.9% |
| Operating profit (loss) | 9901 | €25,160 | €38,938 | +€13,778 | +54.8% |
| Financial income | 75/76B | €1,228 | €1,782 | +€554 | +45.2% |
| Recurring financial income | 75 | €1,228 | €1,782 | +€554 | +45.2% |
| Financial charges | 65/66B | €6,261 | €5,049 | -€1,213 | -19.4% |
| Recurring financial charges | 65 | €6,261 | €5,049 | -€1,213 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €20,127 | €35,672 | +€15,545 | +77.2% |
| Income taxes | 67/77 | €5,467 | €10,455 | +€4,988 | +91.2% |
| Profit (loss) for the period | 9904 | €14,659 | €25,217 | +€10,557 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,659 | €25,217 | +€10,557 | +72.0% |
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 7 November 2026 via checked.be.