DARMAL: 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.
DARMAL
Largest movements
- Receivables within one year +€85,494
up €85,494 (+212.7%), from €40,190 to €125,684
of which Trade receivables: +€90,824
- Stocks and contracts +€20,423
up €20,423 (+123.5%), from €16,534 to €36,957
- Tangible fixed assets -€4,875
down €4,875 (-32.0%), from €15,252 to €10,377
- Trade debts +€91,383
up €91,383 (+393.0%), from €23,250 to €114,632
- Other debts -€13,525
down €13,525 (-47.6%), from €28,438 to €14,912
- Tax, wage and social debts +€11,553
up €11,553 (+298.2%), from €3,875 to €15,428
of which Taxes: +€6,889
- Profit (loss) carried forward +€10,438
up €10,438 (+85.1%), from €12,258 to €22,696
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Gross operating margin -€12,905
down €12,905 (-30.9%), from €41,714 to €28,809
- Staff costs -€7,919
down €7,919 (-63.3%), from €12,504 to €4,585
- Other operating charges -€1,973
down €1,973 (-76.5%), from €2,579 to €606
- Taxes -€913
down €913 (-24.8%), from €3,682 to €2,769
- Financial charges -€907
down €907 (-14.1%), from €6,443 to €5,536
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 | €72,820 | €174,468 | +€101,648 | +139.6% |
| Fixed assets | 21/28 | €15,608 | €10,733 | -€4,875 | -31.2% |
| Tangible fixed assets | 22/27 | €15,252 | €10,377 | -€4,875 | -32.0% |
| Furniture and vehicles | 24 | €15,252 | €10,377 | -€4,875 | -32.0% |
| Financial fixed assets | 28 | €355 | €355 | = | 0.0% |
| Current assets | 29/58 | €57,213 | €163,736 | +€106,523 | +186.2% |
| Stocks and contracts in progress | 3 | €16,534 | €36,957 | +€20,423 | +123.5% |
| Stocks | 30/36 | €16,534 | €36,957 | +€20,423 | +123.5% |
| Amounts receivable within one year | 40/41 | €40,190 | €125,684 | +€85,494 | +212.7% |
| Trade receivables | 40 | €31,557 | €122,381 | +€90,824 | +287.8% |
| Other amounts receivable | 41 | €8,633 | €3,303 | -€5,330 | -61.7% |
| Cash at bank and in hand | 54/58 | €3 | €1,095 | +€1,092 | +43521.5% |
| Deferred charges and accrued income | 490/1 | €486 | - | -€486 | |
| Total equity and liabilities | 10/49 | €72,820 | €174,468 | +€101,648 | +139.6% |
| Equity | 10/15 | €17,258 | €27,696 | +€10,438 | +60.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,258 | €22,696 | +€10,438 | +85.1% |
| Amounts payable | 17/49 | €55,562 | €146,772 | +€91,210 | +164.2% |
| Amounts payable within one year | 42/48 | €55,562 | €144,972 | +€89,410 | +160.9% |
| Trade debts | 44 | €23,250 | €114,632 | +€91,383 | +393.0% |
| Suppliers | 440/4 | €23,250 | €114,632 | +€91,383 | +393.0% |
| Taxes, remuneration and social security | 45 | €3,875 | €15,428 | +€11,553 | +298.2% |
| Taxes | 450/3 | €3,682 | €10,571 | +€6,889 | +187.1% |
| Remuneration and social security | 454/9 | €193 | €4,857 | +€4,664 | +2420.7% |
| Other amounts payable | 47/48 | €28,438 | €14,912 | -€13,525 | -47.6% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | €12,504 | €4,585 | -€7,919 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,248 | €4,875 | +€627 | +14.8% |
| Other operating charges | 640/8 | €2,579 | €606 | -€1,973 | -76.5% |
| Gross operating margin | 9900 | €41,714 | €28,809 | -€12,905 | -30.9% |
| Operating profit (loss) | 9901 | €22,383 | €18,743 | -€3,640 | -16.3% |
| Financial charges | 65/66B | €6,443 | €5,536 | -€907 | -14.1% |
| Recurring financial charges | 65 | €6,443 | €5,536 | -€907 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €15,940 | €13,207 | -€2,733 | -17.1% |
| Income taxes | 67/77 | €3,682 | €2,769 | -€913 | -24.8% |
| Profit (loss) for the period | 9904 | €12,258 | €10,438 | -€1,820 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,258 | €10,438 | -€1,820 | -14.9% |
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 29 September 2026 via checked.be.