DARKO CONSTRUCT: 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.
DARKO CONSTRUCT
Largest movements
- Receivables within one year -€14,512
down €14,512 (-23.7%), from €61,161 to €46,649
of which Trade receivables: -€11,848
- Cash +€12,259
up €12,259 (+2,606%), from €470 to €12,730
- Tangible fixed assets -€4,210
down €4,210 (-11.5%), from €36,733 to €32,523
of which Furniture and vehicles: -€3,472
- Profit (loss) carried forward -€7,805
down €7,805 (-12.3%), from €63,434 to €55,630
- Other debts +€3,911
up €3,911 (+58.1%), from €6,734 to €10,644
- Short-term financial debts -€1,742
down €1,742 (-63.9%), from €2,726 to €984
- Purchases and services +€181,878
up €181,878 (+41.6%), from €437,246 to €619,124
- Turnover +€170,504
up €170,504 (+36.1%), from €472,174 to €642,678
- Staff costs -€18,473
down €18,473 (-92.7%), from €19,925 to €1,452
- Taxes +€6,872
up €6,872 (+115%), from €5,992 to €12,864
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,727 | €92,264 | -€6,463 | -6.5% |
| Fixed assets | 21/28 | €37,096 | €32,886 | -€4,210 | -11.3% |
| Tangible fixed assets | 22/27 | €36,733 | €32,523 | -€4,210 | -11.5% |
| Land and buildings | 22 | €32,642 | €30,121 | -€2,521 | -7.7% |
| Plant, machinery and equipment | 23 | €619 | €2,401 | +€1,782 | +288% |
| Furniture and vehicles | 24 | €3,472 | - | -€3,472 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €61,632 | €59,379 | -€2,253 | -3.7% |
| Amounts receivable within one year | 40/41 | €61,161 | €46,649 | -€14,512 | -23.7% |
| Trade receivables | 40 | €55,549 | €43,702 | -€11,848 | -21.3% |
| Other amounts receivable | 41 | €5,612 | €2,948 | -€2,664 | -47.5% |
| Cash at bank and in hand | 54/58 | €470 | €12,730 | +€12,259 | +2,606% |
| Total equity and liabilities | 10/49 | €98,727 | €92,264 | -€6,463 | -6.5% |
| Equity | 10/15 | €83,894 | €76,090 | -€7,805 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,434 | €55,630 | -€7,805 | -12.3% |
| Amounts payable | 17/49 | €14,833 | €16,175 | +€1,342 | +9.0% |
| Amounts payable within one year | 42/48 | €14,833 | €16,175 | +€1,342 | +9.0% |
| Financial debts | 43 | €2,726 | €984 | -€1,742 | -63.9% |
| Credit institutions | 430/8 | €2,726 | €984 | -€1,742 | -63.9% |
| Taxes, remuneration and social security | 45 | €5,374 | €4,547 | -€827 | -15.4% |
| Taxes | 450/3 | €2,759 | €4,547 | +€1,788 | +64.8% |
| Remuneration and social security | 454/9 | €2,615 | - | -€2,615 | |
| Other amounts payable | 47/48 | €6,734 | €10,644 | +€3,911 | +58.1% |
| Turnover | 70 | €472,174 | €642,678 | +€170,504 | +36.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €437,246 | €619,124 | +€181,878 | +41.6% |
| Remuneration, social security and pensions | 62 | €19,925 | €1,452 | -€18,473 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,983 | €2,796 | -€1,187 | -29.8% |
| Other operating charges | 640/8 | €3,084 | €7,657 | +€4,572 | +148% |
| Gross operating margin | 9900 | €45,366 | €39,227 | -€6,139 | -13.5% |
| Operating profit (loss) | 9901 | €18,374 | €27,322 | +€8,948 | +48.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €962 | €1,534 | +€572 | +59.4% |
| Recurring financial charges | 65 | €962 | €1,534 | +€572 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €17,411 | €25,789 | +€8,378 | +48.1% |
| Income taxes | 67/77 | €5,992 | €12,864 | +€6,872 | +115% |
| Profit (loss) for the period | 9904 | €11,419 | €12,925 | +€1,506 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,419 | €12,925 | +€1,506 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.