DARLUDI: 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.
DARLUDI
Largest movements
- Tangible fixed assets -€21,421
down €21,421 (-3.6%), from €595,664 to €574,243
of which Land and buildings: -€19,884
- Receivables within one year +€6,264
up €6,264 (+290%), from €2,162 to €8,426
- Other debts -€9,410
down €9,410 (-44.6%), from €21,103 to €11,693
- Reserves -€9,000
down €9,000 (-6.9%), from €131,056 to €122,056
of which Distributable reserves: -€9,000
- Accrued charges and deferred income -€7,631
down €7,631 (-90.0%), from €8,481 to €850
- Profit (loss) carried forward +€7,076
up €7,076 (+94.7%), from €7,475 to €14,551
- Gross operating margin +€4,463
up €4,463 (+12.6%), from €35,529 to €39,992
- Taxes -€1,602
down €1,602 (-56.4%), from €2,838 to €1,236
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 | €607,348 | €589,393 | -€17,956 | -3.0% |
| Fixed assets | 21/28 | €595,664 | €574,243 | -€21,421 | -3.6% |
| Tangible fixed assets | 22/27 | €595,664 | €574,243 | -€21,421 | -3.6% |
| Land and buildings | 22 | €590,942 | €571,058 | -€19,884 | -3.4% |
| Furniture and vehicles | 24 | €4,722 | €3,186 | -€1,536 | -32.5% |
| Current assets | 29/58 | €11,684 | €15,149 | +€3,465 | +29.7% |
| Amounts receivable within one year | 40/41 | €2,162 | €8,426 | +€6,264 | +290% |
| Other amounts receivable | 41 | €2,162 | €8,426 | +€6,264 | +290% |
| Cash at bank and in hand | 54/58 | €8,968 | €5,938 | -€3,030 | -33.8% |
| Deferred charges and accrued income | 490/1 | €554 | €785 | +€231 | +41.8% |
| Total equity and liabilities | 10/49 | €607,348 | €589,393 | -€17,956 | -3.0% |
| Equity | 10/15 | €577,765 | €575,841 | -€1,924 | -0.3% |
| Contributions | 10/11 | €417,004 | €417,004 | = | 0.0% |
| Revaluation surpluses | 12 | €22,230 | €22,230 | = | 0.0% |
| Reserves | 13 | €131,056 | €122,056 | -€9,000 | -6.9% |
| Non-distributable reserves | 130/1 | €70,000 | €70,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €61,056 | €52,056 | -€9,000 | -14.7% |
| Profit (loss) carried forward | 14 | €7,475 | €14,551 | +€7,076 | +94.7% |
| Amounts payable | 17/49 | €29,583 | €13,552 | -€16,031 | -54.2% |
| Amounts payable within one year | 42/48 | €21,103 | €12,702 | -€8,401 | -39.8% |
| Trade debts | 44 | - | €559 | +€559 | |
| Suppliers | 440/4 | - | €559 | +€559 | |
| Taxes, remuneration and social security | 45 | - | €450 | +€450 | |
| Taxes | 450/3 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €21,103 | €11,693 | -€9,410 | -44.6% |
| Accrued charges and deferred income | 492/3 | €8,481 | €850 | -€7,631 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,737 | €21,421 | -€316 | -1.5% |
| Other operating charges | 640/8 | €9,815 | €10,069 | +€254 | +2.6% |
| Gross operating margin | 9900 | €35,529 | €39,992 | +€4,463 | +12.6% |
| Operating profit (loss) | 9901 | €3,977 | €8,502 | +€4,525 | +114% |
| Financial charges | 65/66B | €184 | €190 | +€6 | +3.2% |
| Recurring financial charges | 65 | €184 | €190 | +€6 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €3,793 | €8,312 | +€4,519 | +119% |
| Income taxes | 67/77 | €2,838 | €1,236 | -€1,602 | -56.4% |
| Profit (loss) for the period | 9904 | €955 | €7,076 | +€6,121 | +641% |
| Profit (loss) for the period to be appropriated | 9905 | €955 | €7,076 | +€6,121 | +641% |
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 23 October 2026 via checked.be.