DARLING 01: 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.
DARLING 01
Largest movements
- Stocks and contracts +€30,709
up €30,709 (+34.4%), from €89,353 to €120,062
- Cash -€16,137
down €16,137 (-42.3%), from €38,191 to €22,054
mainly Trade debts (-€84,027) and Stocks and contracts (-€30,709)
- Receivables within one year -€3,904
down €3,904 (-65.1%), from €6,000 to €2,096
of which Trade receivables: -€4,700
- Other debts +€99,382
up €99,382 (+355.4%), from €27,962 to €127,344
- Trade debts -€84,027
down €84,027 (-88.5%), from €94,995 to €10,968
- Tax, wage and social debts -€2,154
down €2,154 (-78.7%), from €2,738 to €584
- Profit (loss) carried forward -€1,858
down €1,858 (-64.6%), from €2,876 to €1,018
- Gross operating margin -€1,621
down €1,621 (-17.2%), from €9,409 to €7,788
- Taxes -€430
down €430 (-42.4%), from €1,014 to €584
- Financial charges -€275
down €275 (-48.3%), from €569 to €294
- Depreciation -€273
down €273 (-91.0%), from €300 to €27
- Other operating charges -€184
down €184 (-31.8%), from €578 to €394
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 | €133,571 | €144,914 | +€11,343 | +8.5% |
| Fixed assets | 21/28 | €27 | - | -€27 | |
| Tangible fixed assets | 22/27 | €27 | - | -€27 | |
| Furniture and vehicles | 24 | €27 | - | -€27 | |
| Current assets | 29/58 | €133,544 | €144,914 | +€11,370 | +8.5% |
| Stocks and contracts in progress | 3 | €89,353 | €120,062 | +€30,709 | +34.4% |
| Stocks | 30/36 | €89,353 | €120,062 | +€30,709 | +34.4% |
| Amounts receivable within one year | 40/41 | €6,000 | €2,096 | -€3,904 | -65.1% |
| Trade receivables | 40 | €6,000 | €1,300 | -€4,700 | -78.3% |
| Other amounts receivable | 41 | - | €796 | +€796 | |
| Cash at bank and in hand | 54/58 | €38,191 | €22,054 | -€16,137 | -42.3% |
| Deferred charges and accrued income | 490/1 | - | €702 | +€702 | |
| Total equity and liabilities | 10/49 | €133,571 | €144,914 | +€11,343 | +8.5% |
| Equity | 10/15 | €7,876 | €6,018 | -€1,858 | -23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,876 | €1,018 | -€1,858 | -64.6% |
| Amounts payable | 17/49 | €125,695 | €138,896 | +€13,201 | +10.5% |
| Amounts payable within one year | 42/48 | €125,695 | €138,896 | +€13,201 | +10.5% |
| Trade debts | 44 | €94,995 | €10,968 | -€84,027 | -88.5% |
| Suppliers | 440/4 | €94,995 | €10,968 | -€84,027 | -88.5% |
| Taxes, remuneration and social security | 45 | €2,738 | €584 | -€2,154 | -78.7% |
| Taxes | 450/3 | €2,738 | €584 | -€2,154 | -78.7% |
| Other amounts payable | 47/48 | €27,962 | €127,344 | +€99,382 | +355.4% |
| Non-recurring operating income | 76A | €35,001 | - | -€35,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €27 | -€273 | -91.0% |
| Other operating charges | 640/8 | €578 | €394 | -€184 | -31.8% |
| Non-recurring operating charges | 66A | €4 | €8,347 | +€8,343 | +208575.0% |
| Gross operating margin | 9900 | €9,409 | €7,788 | -€1,621 | -17.2% |
| Operating profit (loss) | 9901 | €8,527 | -€980 | -€9,507 | |
| Financial charges | 65/66B | €569 | €294 | -€275 | -48.3% |
| Recurring financial charges | 65 | €569 | €294 | -€275 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €7,958 | -€1,274 | -€9,232 | |
| Income taxes | 67/77 | €1,014 | €584 | -€430 | -42.4% |
| Profit (loss) for the period | 9904 | €6,944 | -€1,858 | -€8,802 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,944 | -€1,858 | -€8,802 |
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 9 October 2026 via checked.be.