DARKIM: 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.
DARKIM
Largest movements
- Tangible fixed assets -€16,521
down €16,521 (-32.0%), from €51,592 to €35,071
of which Furniture and vehicles: -€13,224
- Receivables within one year -€6,489
down €6,489 (-18.8%), from €34,535 to €28,047
of which Trade receivables: -€5,754
- Cash +€3,647
up €3,647 (+36.5%), from €9,991 to €13,637
mainly Depreciation (+€17,652) and Net result for the year (+€13,384)
- Deferred charges and accrued income -€1,399
no longer reported in 2025 (was €1,399)
- Other debts -€21,140
no longer reported in 2025 (was €21,140)
- Reserves +€13,384
up €13,384 (+30.3%), from €44,158 to €57,542
- Debts after one year -€7,679
no longer reported in 2025 (was €7,679)
- Current portion of long-term debt -€7,049
down €7,049 (-47.9%), from €14,728 to €7,679
- Tax, wage and social debts +€2,421
up €2,421 (+85.4%), from €2,836 to €5,257
- Gross operating margin +€11,901
up €11,901 (+45.4%), from €26,230 to €38,131
- Depreciation -€3,318
down €3,318 (-15.8%), from €20,970 to €17,652
- Taxes +€2,576
up €2,576 (+102.5%), from €2,513 to €5,088
- Financial charges -€839
down €839 (-44.9%), from €1,869 to €1,031
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 | €97,516 | €76,755 | -€20,761 | -21.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €51,592 | €35,071 | -€16,521 | -32.0% |
| Tangible fixed assets | 22/27 | €51,592 | €35,071 | -€16,521 | -32.0% |
| Plant, machinery and equipment | 23 | €4,740 | €1,443 | -€3,297 | -69.6% |
| Furniture and vehicles | 24 | €46,851 | €33,628 | -€13,224 | -28.2% |
| Current assets | 29/58 | €45,925 | €41,684 | -€4,241 | -9.2% |
| Amounts receivable within one year | 40/41 | €34,535 | €28,047 | -€6,489 | -18.8% |
| Trade receivables | 40 | €31,109 | €25,356 | -€5,754 | -18.5% |
| Other amounts receivable | 41 | €3,426 | €2,691 | -€735 | -21.5% |
| Cash at bank and in hand | 54/58 | €9,991 | €13,637 | +€3,647 | +36.5% |
| Deferred charges and accrued income | 490/1 | €1,399 | - | -€1,399 | |
| Total equity and liabilities | 10/49 | €97,516 | €76,755 | -€20,761 | -21.3% |
| Equity | 10/15 | €50,358 | €63,742 | +€13,384 | +26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,158 | €57,542 | +€13,384 | +30.3% |
| Distributable reserves | 133 | €44,158 | €57,542 | +€13,384 | +30.3% |
| Amounts payable | 17/49 | €47,158 | €13,013 | -€34,145 | -72.4% |
| Amounts payable after more than one year | 17 | €7,679 | - | -€7,679 | |
| Financial debts | 170/4 | €7,679 | - | -€7,679 | |
| Amounts payable within one year | 42/48 | €39,479 | €13,013 | -€26,466 | -67.0% |
| Current portion of amounts payable after more than one year | 42 | €14,728 | €7,679 | -€7,049 | -47.9% |
| Trade debts | 44 | €776 | €77 | -€699 | -90.1% |
| Suppliers | 440/4 | €776 | €77 | -€699 | -90.1% |
| Taxes, remuneration and social security | 45 | €2,836 | €5,257 | +€2,421 | +85.4% |
| Taxes | 450/3 | €2,836 | €5,257 | +€2,421 | +85.4% |
| Other amounts payable | 47/48 | €21,140 | - | -€21,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,970 | €17,652 | -€3,318 | -15.8% |
| Other operating charges | 640/8 | €975 | €1,006 | +€31 | +3.2% |
| Gross operating margin | 9900 | €26,230 | €38,131 | +€11,901 | +45.4% |
| Operating profit (loss) | 9901 | €4,285 | €19,473 | +€15,188 | +354.4% |
| Financial income | 75/76B | €134 | €30 | -€104 | -77.6% |
| Recurring financial income | 75 | €134 | €30 | -€104 | -77.6% |
| Financial charges | 65/66B | €1,869 | €1,031 | -€839 | -44.9% |
| Recurring financial charges | 65 | €1,869 | €1,031 | -€839 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €2,549 | €18,472 | +€15,923 | +624.6% |
| Income taxes | 67/77 | €2,513 | €5,088 | +€2,576 | +102.5% |
| Profit (loss) for the period | 9904 | €37 | €13,384 | +€13,347 | +36497.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37 | €13,384 | +€13,347 | +36497.0% |
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 30 September 2026 via checked.be.