Darius & Co: 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 & Co
Largest movements
- Tangible fixed assets +€99,892
up €99,892 (+1188.3%), from €8,406 to €108,299
of which Furniture and vehicles: +€102,577
- Current investments +€27,728
up €27,728 (+24.8%), from €111,807 to €139,535
- Receivables within one year +€5,975
up €5,975 (+43.5%), from €13,742 to €19,717
of which Trade receivables: +€5,238
- Cash -€4,952
down €4,952 (-32.9%), from €15,060 to €10,109
mainly Investment in fixed assets (net) (-€120,394) and Current investments (-€27,728)
- Debts after one year +€71,557
new in 2025: €71,557
- Reserves +€29,705
up €29,705 (+22.7%), from €130,922 to €160,627
- Current portion of long-term debt +€19,104
new in 2025: €19,104
- Tax, wage and social debts +€5,850
up €5,850 (+42.2%), from €13,860 to €19,710
- Depreciation +€13,894
up €13,894 (+210.3%), from €6,608 to €20,502
- Financial charges -€11,606
down €11,606 (-65.1%), from €17,826 to €6,220
- Gross operating margin +€5,927
up €5,927 (+10.1%), from €58,491 to €64,417
- Taxes +€4,738
up €4,738 (+28.9%), from €16,402 to €21,140
- Financial income +€4,033
up €4,033 (+38.6%), from €10,453 to €14,485
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 | €151,633 | €279,991 | +€128,358 | +84.7% |
| Fixed assets | 21/28 | €8,406 | €108,299 | +€99,892 | +1188.3% |
| Tangible fixed assets | 22/27 | €8,406 | €108,299 | +€99,892 | +1188.3% |
| Plant, machinery and equipment | 23 | €6,528 | €3,844 | -€2,684 | -41.1% |
| Furniture and vehicles | 24 | €1,878 | €104,455 | +€102,577 | +5461.7% |
| Current assets | 29/58 | €143,227 | €171,692 | +€28,465 | +19.9% |
| Amounts receivable within one year | 40/41 | €13,742 | €19,717 | +€5,975 | +43.5% |
| Trade receivables | 40 | €12,491 | €17,729 | +€5,238 | +41.9% |
| Other amounts receivable | 41 | €1,251 | €1,988 | +€737 | +58.9% |
| Current investments | 50/53 | €111,807 | €139,535 | +€27,728 | +24.8% |
| Cash at bank and in hand | 54/58 | €15,060 | €10,109 | -€4,952 | -32.9% |
| Deferred charges and accrued income | 490/1 | €2,618 | €2,331 | -€286 | -10.9% |
| Total equity and liabilities | 10/49 | €151,633 | €279,991 | +€128,358 | +84.7% |
| Equity | 10/15 | €137,122 | €166,827 | +€29,705 | +21.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,922 | €160,627 | +€29,705 | +22.7% |
| Distributable reserves | 133 | €130,922 | €160,627 | +€29,705 | +22.7% |
| Amounts payable | 17/49 | €14,511 | €113,164 | +€98,653 | +679.9% |
| Amounts payable after more than one year | 17 | - | €71,557 | +€71,557 | |
| Financial debts | 170/4 | - | €71,557 | +€71,557 | |
| Amounts payable within one year | 42/48 | €14,493 | €39,408 | +€24,916 | +171.9% |
| Current portion of amounts payable after more than one year | 42 | - | €19,104 | +€19,104 | |
| Trade debts | 44 | €633 | €594 | -€38 | -6.1% |
| Suppliers | 440/4 | €633 | €594 | -€38 | -6.1% |
| Taxes, remuneration and social security | 45 | €13,860 | €19,710 | +€5,850 | +42.2% |
| Taxes | 450/3 | €13,860 | €19,710 | +€5,850 | +42.2% |
| Accrued charges and deferred income | 492/3 | €18 | €2,199 | +€2,181 | +11962.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,608 | €20,502 | +€13,894 | +210.3% |
| Other operating charges | 640/8 | €1,161 | €1,336 | +€175 | +15.1% |
| Gross operating margin | 9900 | €58,491 | €64,417 | +€5,927 | +10.1% |
| Operating profit (loss) | 9901 | €50,722 | €42,579 | -€8,143 | -16.1% |
| Financial income | 75/76B | €10,453 | €14,485 | +€4,033 | +38.6% |
| Recurring financial income | 75 | €10,453 | €14,485 | +€4,033 | +38.6% |
| Financial charges | 65/66B | €17,826 | €6,220 | -€11,606 | -65.1% |
| Recurring financial charges | 65 | €17,826 | €6,220 | -€11,606 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €43,348 | €50,845 | +€7,496 | +17.3% |
| Income taxes | 67/77 | €16,402 | €21,140 | +€4,738 | +28.9% |
| Profit (loss) for the period | 9904 | €26,946 | €29,705 | +€2,759 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,946 | €29,705 | +€2,759 | +10.2% |
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 6 October 2026 via checked.be.