DARMAN: 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.
DARMAN
Largest movements
- Receivables within one year -€6,160
down €6,160 (-12.3%), from €50,114 to €43,954
of which Other amounts receivable: -€3,492
- Profit (loss) carried forward +€19,496
up €19,496 (+9.3%), from €210,499 to €229,995
- Current portion of long-term debt -€17,872
down €17,872 (-66.3%), from €26,971 to €9,099
- Debts after one year -€9,099
no longer reported in 2026 (was €9,099)
- Trade debts -€3,165
down €3,165 (-75.7%), from €4,183 to €1,018
- Other debts +€2,916
new in 2026: €2,916
- Taxes +€4,839
up €4,839 (+71.5%), from €6,767 to €11,606
- Gross operating margin +€925
up €925 (+2.8%), from €33,557 to €34,482
- Depreciation -€692
down €692 (-36.5%), from €1,897 to €1,205
- Financial charges -€611
down €611 (-26.9%), from €2,266 to €1,656
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,899 | €259,558 | -€7,341 | -2.8% |
| Fixed assets | 21/28 | €185,328 | €184,124 | -€1,205 | -0.7% |
| Tangible fixed assets | 22/27 | €5,328 | €4,124 | -€1,205 | -22.6% |
| Plant, machinery and equipment | 23 | €2,485 | €1,901 | -€584 | -23.5% |
| Furniture and vehicles | 24 | €2,843 | €2,222 | -€621 | -21.8% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €81,571 | €75,435 | -€6,136 | -7.5% |
| Amounts receivable within one year | 40/41 | €50,114 | €43,954 | -€6,160 | -12.3% |
| Trade receivables | 40 | €7,770 | €5,103 | -€2,668 | -34.3% |
| Other amounts receivable | 41 | €42,343 | €38,851 | -€3,492 | -8.2% |
| Cash at bank and in hand | 54/58 | €9,710 | €9,734 | +€24 | +0.2% |
| Deferred charges and accrued income | 490/1 | €21,747 | €21,747 | = | 0.0% |
| Total equity and liabilities | 10/49 | €266,899 | €259,558 | -€7,341 | -2.8% |
| Equity | 10/15 | €219,199 | €238,695 | +€19,496 | +8.9% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,499 | €229,995 | +€19,496 | +9.3% |
| Amounts payable | 17/49 | €47,701 | €20,864 | -€26,837 | -56.3% |
| Amounts payable after more than one year | 17 | €9,099 | - | -€9,099 | |
| Financial debts | 170/4 | €9,099 | - | -€9,099 | |
| Amounts payable within one year | 42/48 | €38,602 | €20,864 | -€17,738 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €26,971 | €9,099 | -€17,872 | -66.3% |
| Trade debts | 44 | €4,183 | €1,018 | -€3,165 | -75.7% |
| Suppliers | 440/4 | €4,183 | €1,018 | -€3,165 | -75.7% |
| Taxes, remuneration and social security | 45 | €7,448 | €7,831 | +€383 | +5.1% |
| Taxes | 450/3 | €7,448 | €7,831 | +€383 | +5.1% |
| Other amounts payable | 47/48 | - | €2,916 | +€2,916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | €1,205 | -€692 | -36.5% |
| Other operating charges | 640/8 | €405 | €520 | +€115 | +28.4% |
| Gross operating margin | 9900 | €33,557 | €34,482 | +€925 | +2.8% |
| Operating profit (loss) | 9901 | €31,255 | €32,758 | +€1,502 | +4.8% |
| Financial charges | 65/66B | €2,266 | €1,656 | -€611 | -26.9% |
| Recurring financial charges | 65 | €2,266 | €1,656 | -€611 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €28,989 | €31,102 | +€2,113 | +7.3% |
| Income taxes | 67/77 | €6,767 | €11,606 | +€4,839 | +71.5% |
| Profit (loss) for the period | 9904 | €22,222 | €19,496 | -€2,726 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,222 | €19,496 | -€2,726 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.