DARIYERI: 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.
DARIYERI
Largest movements
- Receivables within one year -€16,539
down €16,539 (-72.2%), from €22,917 to €6,378
of which Trade receivables: -€17,465
- Cash -€6,790
down €6,790 (-37.5%), from €18,124 to €11,334
mainly Advances received (-€11,500) and Net result for the year (-€7,582)
- Tangible fixed assets -€1,550
down €1,550 (-28.9%), from €5,368 to €3,818
- Deferred charges and accrued income +€662
up €662 (+63.1%), from €1,049 to €1,711
- Advances received -€11,500
no longer reported in 2025 (was €11,500)
- Profit (loss) carried forward -€7,582
down €7,582 (-369.8%), from -€2,050 to -€9,632
- Trade debts -€5,463
down €5,463 (-88.0%), from €6,209 to €747
- Gross operating margin -€25,174
down €25,174, from €21,037 to -€4,136
- Taxes -€1,916
down €1,916 (-93.1%), from €2,057 to €141
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 | €47,708 | €23,491 | -€24,217 | -50.8% |
| Fixed assets | 21/28 | €5,618 | €4,068 | -€1,550 | -27.6% |
| Tangible fixed assets | 22/27 | €5,368 | €3,818 | -€1,550 | -28.9% |
| Furniture and vehicles | 24 | €5,368 | €3,818 | -€1,550 | -28.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €42,090 | €19,423 | -€22,667 | -53.9% |
| Amounts receivable within one year | 40/41 | €22,917 | €6,378 | -€16,539 | -72.2% |
| Trade receivables | 40 | €22,135 | €4,670 | -€17,465 | -78.9% |
| Other amounts receivable | 41 | €782 | €1,708 | +€926 | +118.5% |
| Cash at bank and in hand | 54/58 | €18,124 | €11,334 | -€6,790 | -37.5% |
| Deferred charges and accrued income | 490/1 | €1,049 | €1,711 | +€662 | +63.1% |
| Total equity and liabilities | 10/49 | €47,708 | €23,491 | -€24,217 | -50.8% |
| Equity | 10/15 | €18,410 | €10,828 | -€7,582 | -41.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€2,050 | -€9,632 | -€7,582 | -369.8% |
| Amounts payable | 17/49 | €29,298 | €12,663 | -€16,636 | -56.8% |
| Amounts payable within one year | 42/48 | €29,298 | €12,663 | -€16,636 | -56.8% |
| Trade debts | 44 | €6,209 | €747 | -€5,463 | -88.0% |
| Suppliers | 440/4 | €6,209 | €747 | -€5,463 | -88.0% |
| Advances received on contracts in progress | 46 | €11,500 | - | -€11,500 | |
| Taxes, remuneration and social security | 45 | €7,778 | €8,106 | +€327 | +4.2% |
| Taxes | 450/3 | €4,078 | €2,513 | -€1,565 | -38.4% |
| Remuneration and social security | 454/9 | €3,700 | €5,593 | +€1,892 | +51.1% |
| Other amounts payable | 47/48 | €3,811 | €3,811 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,365 | €1,550 | +€185 | +13.5% |
| Other operating charges | 640/8 | €1,220 | €1,411 | +€191 | +15.6% |
| Gross operating margin | 9900 | €21,037 | -€4,136 | -€25,174 | |
| Operating profit (loss) | 9901 | €18,452 | -€7,097 | -€25,549 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €212 | €344 | +€132 | +62.3% |
| Recurring financial charges | 65 | €212 | €344 | +€132 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €18,240 | -€7,441 | -€25,681 | |
| Income taxes | 67/77 | €2,057 | €141 | -€1,916 | -93.1% |
| Profit (loss) for the period | 9904 | €16,183 | -€7,582 | -€23,765 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,183 | -€7,582 | -€23,765 |
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 10 October 2026 via checked.be.