Darius.M: 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.M
Largest movements
- Receivables within one year -€4,304
down €4,304 (-50.5%), from €8,516 to €4,213
of which Other amounts receivable: -€4,304
- Stocks and contracts +€500
new in 2025: €500
- Cash -€378
down €378 (-76.1%), from €496 to €119
mainly Other debts (-€7,646) and Stocks and contracts (-€500)
- Other debts -€7,646
down €7,646 (-27.9%), from €27,400 to €19,754
- Tax, wage and social debts +€3,078
up €3,078 (+367.9%), from €837 to €3,915
of which Remuneration and social security: +€3,915
- Trade debts +€822
up €822 (+110.1%), from €747 to €1,569
- Profit (loss) carried forward -€434
down €434 (-1.7%), from -€25,916 to -€26,350
- Gross operating margin +€25,027
up €25,027, from -€24,625 to €402
- Turnover +€19,086
up €19,086 (+260.5%), from €7,327 to €26,414
- Purchases and services -€5,941
down €5,941 (-18.6%), from €31,952 to €26,012
- Depreciation -€1,243
no longer reported in 2025 (was €1,243)
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 | €13,612 | €9,431 | -€4,181 | -30.7% |
| Fixed assets | 21/28 | €4,600 | €4,600 | = | 0.0% |
| Financial fixed assets | 28 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €9,012 | €4,831 | -€4,181 | -46.4% |
| Stocks and contracts in progress | 3 | - | €500 | +€500 | |
| Stocks | 30/36 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | €8,516 | €4,213 | -€4,304 | -50.5% |
| Trade receivables | 40 | €3,756 | €3,756 | = | 0.0% |
| Other amounts receivable | 41 | €4,760 | €457 | -€4,304 | -90.4% |
| Cash at bank and in hand | 54/58 | €496 | €119 | -€378 | -76.1% |
| Total equity and liabilities | 10/49 | €13,612 | €9,431 | -€4,181 | -30.7% |
| Equity | 10/15 | -€19,916 | -€20,350 | -€434 | -2.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,916 | -€26,350 | -€434 | -1.7% |
| Amounts payable | 17/49 | €33,528 | €29,782 | -€3,747 | -11.2% |
| Amounts payable within one year | 42/48 | €33,528 | €29,782 | -€3,747 | -11.2% |
| Trade debts | 44 | €747 | €1,569 | +€822 | +110.1% |
| Suppliers | 440/4 | €747 | €1,569 | +€822 | +110.1% |
| Advances received on contracts in progress | 46 | €4,545 | €4,545 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €837 | €3,915 | +€3,078 | +367.9% |
| Taxes | 450/3 | €837 | - | -€837 | |
| Remuneration and social security | 454/9 | - | €3,915 | +€3,915 | |
| Other amounts payable | 47/48 | €27,400 | €19,754 | -€7,646 | -27.9% |
| Turnover | 70 | €7,327 | €26,414 | +€19,086 | +260.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,952 | €26,012 | -€5,941 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | - | -€1,243 | |
| Other operating charges | 640/8 | €48 | - | -€48 | |
| Non-recurring operating charges | 66A | - | €836 | +€836 | |
| Gross operating margin | 9900 | -€24,625 | €402 | +€25,027 | |
| Operating profit (loss) | 9901 | -€25,916 | -€434 | +€25,482 | +98.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,916 | -€434 | +€25,482 | +98.3% |
| Profit (loss) for the period | 9904 | -€25,916 | -€434 | +€25,482 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,916 | -€434 | +€25,482 | +98.3% |
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 5 October 2026 via checked.be.