DARIUSZ: 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.
DARIUSZ
Largest movements
- Tangible fixed assets -€20,064
down €20,064 (-39.7%), from €50,521 to €30,457
- Cash +€19,846
up €19,846 (+211.7%), from €9,376 to €29,222
mainly Trade debts (+€40,672) and Depreciation (+€22,704)
- Deferred charges and accrued income +€6,835
up €6,835 (+437.3%), from €1,563 to €8,397
- Receivables within one year +€6,258
up €6,258 (+14.7%), from €42,697 to €48,955
of which Trade receivables: +€5,617
- Financial fixed assets +€1,200
new in 2025: €1,200
- Trade debts +€40,672
up €40,672 (+488.4%), from €8,328 to €49,000
- Profit (loss) carried forward -€18,284
down €18,284 (-35.7%), from €51,260 to €32,977
- Debts after one year -€6,961
down €6,961 (-31.4%), from €22,155 to €15,194
- Current portion of long-term debt -€5,254
down €5,254 (-43.0%), from €12,215 to €6,961
- Tax, wage and social debts +€3,897
up €3,897 (+264.0%), from €1,476 to €5,373
- Gross operating margin -€10,133
down €10,133 (-53.5%), from €18,957 to €8,824
- Other operating charges +€1,382
up €1,382 (+123.8%), from €1,116 to €2,498
- Financial charges +€219
up €219 (+14.9%), from €1,464 to €1,683
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 | €104,157 | €118,231 | +€14,075 | +13.5% |
| Fixed assets | 21/28 | €50,521 | €31,657 | -€18,864 | -37.3% |
| Tangible fixed assets | 22/27 | €50,521 | €30,457 | -€20,064 | -39.7% |
| Plant, machinery and equipment | 23 | €9,409 | €3,277 | -€6,132 | -65.2% |
| Furniture and vehicles | 24 | €13,133 | €7,490 | -€5,642 | -43.0% |
| Leasing and similar rights | 25 | €27,979 | €19,690 | -€8,289 | -29.6% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €53,636 | €86,575 | +€32,939 | +61.4% |
| Amounts receivable within one year | 40/41 | €42,697 | €48,955 | +€6,258 | +14.7% |
| Trade receivables | 40 | €36,542 | €42,160 | +€5,617 | +15.4% |
| Other amounts receivable | 41 | €6,154 | €6,796 | +€641 | +10.4% |
| Cash at bank and in hand | 54/58 | €9,376 | €29,222 | +€19,846 | +211.7% |
| Deferred charges and accrued income | 490/1 | €1,563 | €8,397 | +€6,835 | +437.3% |
| Total equity and liabilities | 10/49 | €104,157 | €118,231 | +€14,075 | +13.5% |
| Equity | 10/15 | €59,320 | €41,037 | -€18,284 | -30.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,260 | €32,977 | -€18,284 | -35.7% |
| Amounts payable | 17/49 | €44,836 | €77,195 | +€32,359 | +72.2% |
| Amounts payable after more than one year | 17 | €22,155 | €15,194 | -€6,961 | -31.4% |
| Financial debts | 170/4 | €22,155 | €15,194 | -€6,961 | -31.4% |
| Amounts payable within one year | 42/48 | €22,681 | €62,001 | +€39,320 | +173.4% |
| Current portion of amounts payable after more than one year | 42 | €12,215 | €6,961 | -€5,254 | -43.0% |
| Financial debts | 43 | €662 | €667 | +€5 | +0.8% |
| Credit institutions | 430/8 | €662 | €667 | +€5 | +0.8% |
| Trade debts | 44 | €8,328 | €49,000 | +€40,672 | +488.4% |
| Suppliers | 440/4 | €8,328 | €49,000 | +€40,672 | +488.4% |
| Taxes, remuneration and social security | 45 | €1,476 | €5,373 | +€3,897 | +264.0% |
| Taxes | 450/3 | €1,476 | €5,373 | +€3,897 | +264.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,676 | €22,704 | +€28 | +0.1% |
| Other operating charges | 640/8 | €1,116 | €2,498 | +€1,382 | +123.8% |
| Non-recurring operating charges | 66A | €1,418 | - | -€1,418 | |
| Gross operating margin | 9900 | €18,957 | €8,824 | -€10,133 | -53.5% |
| Operating profit (loss) | 9901 | -€6,253 | -€16,378 | -€10,125 | -161.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1400.0% |
| Financial charges | 65/66B | €1,464 | €1,683 | +€219 | +14.9% |
| Recurring financial charges | 65 | €1,464 | €1,683 | +€219 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,718 | -€18,061 | -€10,343 | -134.0% |
| Income taxes | 67/77 | €380 | €223 | -€157 | -41.3% |
| Profit (loss) for the period | 9904 | -€8,098 | -€18,284 | -€10,186 | -125.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,098 | -€18,284 | -€10,186 | -125.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.