DARIUS CAFE: 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 CAFE
Largest movements
- Intangible fixed assets +€350,499
new in 2025: €350,499
- Receivables within one year +€129,770
up €129,770 (+150%), from €86,524 to €216,294
of which Other amounts receivable: +€124,440
- Cash -€66,198
down €66,198 (-28.9%), from €228,857 to €162,660
mainly Investment in fixed assets (net) (-€494,151) and Receivables within one year (-€129,770)
- Tangible fixed assets -€35,356
down €35,356 (-6.3%), from €559,420 to €524,064
of which Other tangible fixed assets: -€34,548
- Financial fixed assets +€20,000
up €20,000 (+6.7%), from €300,000 to €320,000
- Trade debts +€220,894
up €220,894 (+293%), from €75,466 to €296,361
- Profit (loss) carried forward +€147,960
up €147,960 (+20.0%), from €740,035 to €887,995
- Reserves +€88,410
new in 2025: €88,410
- Tax, wage and social debts -€48,871
down €48,871 (-18.3%), from €267,279 to €218,409
of which Taxes: -€55,842
- Gross operating margin -€117,721
down €117,721 (-10.7%), from €1.1m to €982,395
- Taxes -€92,860
down €92,860 (-68.0%), from €136,484 to €43,625
- Staff costs +€78,017
up €78,017 (+17.6%), from €444,290 to €522,307
- Depreciation +€16,984
up €16,984 (+12.0%), from €142,024 to €159,008
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 | €1,180,801 | €1,579,517 | +€398,716 | +33.8% |
| Fixed assets | 21/28 | €859,420 | €1,194,563 | +€335,143 | +39.0% |
| Intangible fixed assets | 21 | - | €350,499 | +€350,499 | |
| Tangible fixed assets | 22/27 | €559,420 | €524,064 | -€35,356 | -6.3% |
| Plant, machinery and equipment | 23 | €302,156 | €300,523 | -€1,633 | -0.5% |
| Furniture and vehicles | 24 | €62,359 | €63,183 | +€825 | +1.3% |
| Other tangible fixed assets | 26 | €194,906 | €160,358 | -€34,548 | -17.7% |
| Financial fixed assets | 28 | €300,000 | €320,000 | +€20,000 | +6.7% |
| Current assets | 29/58 | €321,381 | €384,954 | +€63,573 | +19.8% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,524 | €216,294 | +€129,770 | +150% |
| Trade receivables | 40 | €23,052 | €28,382 | +€5,330 | +23.1% |
| Other amounts receivable | 41 | €63,472 | €187,912 | +€124,440 | +196% |
| Cash at bank and in hand | 54/58 | €228,857 | €162,660 | -€66,198 | -28.9% |
| Total equity and liabilities | 10/49 | €1,180,801 | €1,579,517 | +€398,716 | +33.8% |
| Equity | 10/15 | €758,635 | €995,005 | +€236,370 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €88,410 | +€88,410 | |
| Tax-exempt reserves | 132 | - | €88,410 | +€88,410 | |
| Profit (loss) carried forward | 14 | €740,035 | €887,995 | +€147,960 | +20.0% |
| Amounts payable | 17/49 | €422,166 | €584,512 | +€162,345 | +38.5% |
| Amounts payable within one year | 42/48 | €422,166 | €584,512 | +€162,345 | +38.5% |
| Trade debts | 44 | €75,466 | €296,361 | +€220,894 | +293% |
| Suppliers | 440/4 | €75,466 | €296,361 | +€220,894 | +293% |
| Taxes, remuneration and social security | 45 | €267,279 | €218,409 | -€48,871 | -18.3% |
| Taxes | 450/3 | €212,287 | €156,445 | -€55,842 | -26.3% |
| Remuneration and social security | 454/9 | €54,993 | €61,964 | +€6,971 | +12.7% |
| Other amounts payable | 47/48 | €79,420 | €69,742 | -€9,678 | -12.2% |
| Remuneration, social security and pensions | 62 | €444,290 | €522,307 | +€78,017 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,024 | €159,008 | +€16,984 | +12.0% |
| Other operating charges | 640/8 | €14,062 | €11,848 | -€2,214 | -15.7% |
| Gross operating margin | 9900 | €1,100,116 | €982,395 | -€117,721 | -10.7% |
| Operating profit (loss) | 9901 | €499,739 | €289,232 | -€210,508 | -42.1% |
| Financial income | 75/76B | €1 | €3,358 | +€3,357 | +335,698% |
| Recurring financial income | 75 | €1 | €3,358 | +€3,357 | +335,698% |
| Financial charges | 65/66B | €3,518 | €12,595 | +€9,076 | +258% |
| Recurring financial charges | 65 | €3,518 | €12,595 | +€9,076 | +258% |
| Profit (loss) for the period before taxes | 9903 | €496,222 | €279,995 | -€216,227 | -43.6% |
| Income taxes | 67/77 | €136,484 | €43,625 | -€92,860 | -68.0% |
| Profit (loss) for the period | 9904 | €359,738 | €236,370 | -€123,367 | -34.3% |
| Transfer to tax-exempt reserves | 689 | - | €88,410 | +€88,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €359,738 | €147,960 | -€211,777 | -58.9% |
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 16 October 2026 via checked.be.