DARMAS CARE: 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.
DARMAS CARE
Largest movements
- Receivables within one year +€25,839
up €25,839 (+63.8%), from €40,505 to €66,343
- Tangible fixed assets +€15,123
new in 2025: €15,123
- Deferred charges and accrued income +€11,315
new in 2025: €11,315
- Cash +€4,369
new in 2025: €4,369
mainly Net result for the year (+€30,656) and Debts after one year (+€12,053)
- Profit (loss) carried forward +€30,656
up €30,656 (+115.5%), from €26,551 to €57,206
- Debts after one year +€12,053
new in 2025: €12,053
- Tax, wage and social debts +€9,717
up €9,717 (+115.3%), from €8,429 to €18,147
- Current portion of long-term debt +€6,836
new in 2025: €6,836
- Provisions -€3,025
no longer reported in 2025 (was €3,025)
- Gross operating margin +€15,370
up €15,370 (+43.9%), from €34,980 to €50,349
- Purchases and services +€9,129
up €9,129 (+18.2%), from €50,172 to €59,301
- Depreciation +€7,877
new in 2025: €7,877
- Other operating charges +€1,611
new in 2025: €1,611
- Taxes +€1,288
up €1,288 (+15.3%), from €8,429 to €9,717
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 | €40,505 | €97,250 | +€56,745 | +140.1% |
| Fixed assets | 21/28 | - | €15,222 | +€15,222 | |
| Tangible fixed assets | 22/27 | - | €15,123 | +€15,123 | |
| Furniture and vehicles | 24 | - | €15,123 | +€15,123 | |
| Financial fixed assets | 28 | - | €98 | +€98 | |
| Current assets | 29/58 | €40,505 | €82,028 | +€41,523 | +102.5% |
| Amounts receivable within one year | 40/41 | €40,505 | €66,343 | +€25,839 | +63.8% |
| Other amounts receivable | 41 | €40,505 | €66,343 | +€25,839 | +63.8% |
| Cash at bank and in hand | 54/58 | - | €4,369 | +€4,369 | |
| Deferred charges and accrued income | 490/1 | - | €11,315 | +€11,315 | |
| Total equity and liabilities | 10/49 | €40,505 | €97,250 | +€56,745 | +140.1% |
| Equity | 10/15 | €29,051 | €59,706 | +€30,656 | +105.5% |
| Contributions | 10/11 | €2,500 | - | -€2,500 | |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | - | €2,500 | +€2,500 | |
| Non-distributable reserves | 130/1 | - | €2,500 | +€2,500 | |
| Reserves not available under the articles | 1311 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €26,551 | €57,206 | +€30,656 | +115.5% |
| Provisions and deferred taxes | 16 | €3,025 | - | -€3,025 | |
| Provisions for liabilities and charges | 160/5 | €3,025 | - | -€3,025 | |
| Environmental obligations | 163 | €3,025 | - | -€3,025 | |
| Amounts payable | 17/49 | €8,429 | €37,543 | +€29,114 | +345.4% |
| Amounts payable after more than one year | 17 | - | €12,053 | +€12,053 | |
| Financial debts | 170/4 | - | €12,053 | +€12,053 | |
| Amounts payable within one year | 42/48 | €8,429 | €25,491 | +€17,062 | +202.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,836 | +€6,836 | |
| Trade debts | 44 | - | €508 | +€508 | |
| Suppliers | 440/4 | - | €508 | +€508 | |
| Taxes, remuneration and social security | 45 | €8,429 | €18,147 | +€9,717 | +115.3% |
| Taxes | 450/3 | €8,429 | €18,147 | +€9,717 | +115.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,172 | €59,301 | +€9,129 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,877 | +€7,877 | |
| Other operating charges | 640/8 | - | €1,611 | +€1,611 | |
| Non-recurring operating charges | 66A | - | €253 | +€253 | |
| Gross operating margin | 9900 | €34,980 | €50,349 | +€15,370 | +43.9% |
| Operating profit (loss) | 9901 | €34,980 | €40,608 | +€5,629 | +16.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €236 | +€236 | |
| Recurring financial charges | 65 | - | €236 | +€236 | |
| Profit (loss) for the period before taxes | 9903 | €34,980 | €40,373 | +€5,394 | +15.4% |
| Income taxes | 67/77 | €8,429 | €9,717 | +€1,288 | +15.3% |
| Profit (loss) for the period | 9904 | €26,551 | €30,656 | +€4,105 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,551 | €30,656 | +€4,105 | +15.5% |
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 11 October 2026 via checked.be.