DARIUS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€15,762
up €15,762 (+13.3%), from €118,432 to €134,195
of which Other amounts receivable: +€12,350
- Cash -€8,081
down €8,081 (-56.1%), from €14,395 to €6,314
mainly Receivables within one year (-€15,762) and Tax, wage and social debts (-€13,489)
- Tangible fixed assets -€5,680
down €5,680 (-41.4%), from €13,722 to €8,041
of which Furniture and vehicles: -€4,914
- Deferred charges and accrued income -€3,663
no longer reported in 2024 (was €3,663)
- Profit (loss) carried forward +€19,620
up €19,620 (+98.4%), from €19,933 to €39,553
- Tax, wage and social debts -€13,489
down €13,489 (-39.3%), from €34,331 to €20,843
of which Remuneration and social security: -€20,955
- Other debts -€12,730
no longer reported in 2024 (was €12,730)
- Trade debts +€7,170
up €7,170 (+10.6%), from €67,332 to €74,501
- Advances received -€2,232
no longer reported in 2024 (was €2,232)
- Gross operating margin +€28,328
up €28,328 (+99.8%), from €28,376 to €56,704
- Other operating charges +€10,564
up €10,564 (+161%), from €6,579 to €17,144
- Taxes +€2,872
up €2,872 (+26.9%), from €10,663 to €13,535
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.
Derived cash bridge
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 | €150,211 | €148,550 | -€1,661 | -1.1% |
| Fixed assets | 21/28 | €13,722 | €8,041 | -€5,680 | -41.4% |
| Tangible fixed assets | 22/27 | €13,722 | €8,041 | -€5,680 | -41.4% |
| Plant, machinery and equipment | 23 | €2,214 | €1,447 | -€767 | -34.6% |
| Furniture and vehicles | 24 | €11,508 | €6,594 | -€4,914 | -42.7% |
| Current assets | 29/58 | €136,490 | €140,509 | +€4,019 | +2.9% |
| Amounts receivable within one year | 40/41 | €118,432 | €134,195 | +€15,762 | +13.3% |
| Trade receivables | 40 | €109,579 | €112,991 | +€3,412 | +3.1% |
| Other amounts receivable | 41 | €8,853 | €21,203 | +€12,350 | +140% |
| Cash at bank and in hand | 54/58 | €14,395 | €6,314 | -€8,081 | -56.1% |
| Deferred charges and accrued income | 490/1 | €3,663 | - | -€3,663 | |
| Total equity and liabilities | 10/49 | €150,211 | €148,550 | -€1,661 | -1.1% |
| Equity | 10/15 | €33,586 | €53,206 | +€19,620 | +58.4% |
| Contributions | 10/11 | €11,798 | €11,798 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,933 | €39,553 | +€19,620 | +98.4% |
| Amounts payable | 17/49 | €116,625 | €95,344 | -€21,281 | -18.2% |
| Amounts payable within one year | 42/48 | €116,625 | €95,344 | -€21,281 | -18.2% |
| Trade debts | 44 | €67,332 | €74,501 | +€7,170 | +10.6% |
| Suppliers | 440/4 | €67,332 | €74,501 | +€7,170 | +10.6% |
| Advances received on contracts in progress | 46 | €2,232 | - | -€2,232 | |
| Taxes, remuneration and social security | 45 | €34,331 | €20,843 | -€13,489 | -39.3% |
| Taxes | 450/3 | €13,377 | €20,843 | +€7,466 | +55.8% |
| Remuneration and social security | 454/9 | €20,955 | - | -€20,955 | |
| Other amounts payable | 47/48 | €12,730 | - | -€12,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,344 | €5,680 | +€336 | +6.3% |
| Other operating charges | 640/8 | €6,579 | €17,144 | +€10,564 | +161% |
| Gross operating margin | 9900 | €28,376 | €56,704 | +€28,328 | +99.8% |
| Operating profit (loss) | 9901 | €16,452 | €33,880 | +€17,428 | +106% |
| Financial income | 75/76B | €67 | €237 | +€170 | +252% |
| Recurring financial income | 75 | €67 | €237 | +€170 | +252% |
| Financial charges | 65/66B | €634 | €962 | +€328 | +51.7% |
| Recurring financial charges | 65 | €634 | €962 | +€328 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €15,885 | €33,155 | +€17,270 | +109% |
| Income taxes | 67/77 | €10,663 | €13,535 | +€2,872 | +26.9% |
| Profit (loss) for the period | 9904 | €5,222 | €19,620 | +€14,398 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €5,222 | €19,620 | +€14,398 | +276% |
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 15 October 2026 via checked.be.