DARK INVEST: 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.
DARK INVEST
Largest movements
- Receivables after one year +€500,000
new in 2025: €500,000
- Financial fixed assets -€300,000
down €300,000 (-39.8%), from €753,250 to €453,250
- Receivables within one year +€156,196
up €156,196 (+68.4%), from €228,345 to €384,541
of which Other amounts receivable: +€157,367
- Profit (loss) carried forward +€161,839
up €161,839 (+20.2%), from -€799,473 to -€637,634
- Debts after one year +€147,500
new in 2025: €147,500
- Trade debts +€33,645
up €33,645 (+860%), from €3,913 to €37,558
- Gross operating margin +€82,734
up €82,734 (+98.6%), from €83,869 to €166,603
- Other operating charges +€2,808
up €2,808 (+710%), from €396 to €3,204
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.
Derived cash bridge
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 | €983,121 | €1,338,862 | +€355,741 | +36.2% |
| Fixed assets | 21/28 | €753,527 | €453,413 | -€300,114 | -39.8% |
| Tangible fixed assets | 22/27 | €277 | €163 | -€114 | -41.2% |
| Plant, machinery and equipment | 23 | €277 | €163 | -€114 | -41.2% |
| Financial fixed assets | 28 | €753,250 | €453,250 | -€300,000 | -39.8% |
| Current assets | 29/58 | €229,594 | €885,449 | +€655,855 | +286% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Other amounts receivable | 291 | - | €500,000 | +€500,000 | |
| Amounts receivable within one year | 40/41 | €228,345 | €384,541 | +€156,196 | +68.4% |
| Trade receivables | 40 | €1,171 | €0 | -€1,171 | -100% |
| Other amounts receivable | 41 | €227,174 | €384,541 | +€157,367 | +69.3% |
| Cash at bank and in hand | 54/58 | €1,039 | €516 | -€523 | -50.4% |
| Deferred charges and accrued income | 490/1 | €210 | €393 | +€182 | +86.8% |
| Total equity and liabilities | 10/49 | €983,121 | €1,338,862 | +€355,741 | +36.2% |
| Equity | 10/15 | €792,616 | €954,455 | +€161,839 | +20.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Contributions outside capital | 11 | €75,000 | €75,000 | = | 0.0% |
| Other | 1109/19 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,517,090 | €1,517,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,783 | €1,783 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,783 | €1,783 | = | 0.0% |
| Distributable reserves | 133 | €1,515,307 | €1,515,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€799,473 | -€637,634 | +€161,839 | +20.2% |
| Amounts payable | 17/49 | €190,505 | €384,407 | +€193,902 | +102% |
| Amounts payable after more than one year | 17 | - | €147,500 | +€147,500 | |
| Financial debts | 170/4 | - | €147,500 | +€147,500 | |
| Amounts payable within one year | 42/48 | €190,505 | €236,907 | +€46,402 | +24.4% |
| Trade debts | 44 | €3,913 | €37,558 | +€33,645 | +860% |
| Suppliers | 440/4 | €3,913 | €37,558 | +€33,645 | +860% |
| Taxes, remuneration and social security | 45 | €11,592 | €24,349 | +€12,757 | +110% |
| Taxes | 450/3 | €11,592 | €22,349 | +€10,757 | +92.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €175,000 | €175,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €114 | = | 0.0% |
| Other operating charges | 640/8 | €396 | €3,204 | +€2,808 | +710% |
| Gross operating margin | 9900 | €83,869 | €166,603 | +€82,734 | +98.6% |
| Operating profit (loss) | 9901 | €83,360 | €163,286 | +€79,926 | +95.9% |
| Financial charges | 65/66B | €1,593 | €1,447 | -€146 | -9.2% |
| Recurring financial charges | 65 | €1,593 | €1,447 | -€146 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €81,767 | €161,839 | +€80,072 | +97.9% |
| Profit (loss) for the period | 9904 | €81,767 | €161,839 | +€80,072 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,767 | €161,839 | +€80,072 | +97.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.