Darney 1392: 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.
Darney 1392
Largest movements
- Tangible fixed assets -€8,256
down €8,256 (-6.0%), from €137,900 to €129,644
of which Land and buildings: -€6,653
- Cash +€7,577
up €7,577 (+716.2%), from €1,058 to €8,635
mainly Net result for the year (+€39,345) and Depreciation (+€10,730)
- Profit (loss) carried forward +€39,345
up €39,345 (+68.6%), from -€57,371 to -€18,026
- Trade debts -€34,090
down €34,090 (-58.1%), from €58,714 to €24,624
- Other debts -€11,751
down €11,751 (-17.5%), from €67,093 to €55,342
- Gross operating margin +€46,799
up €46,799 (+148.0%), from €31,621 to €78,420
- Staff costs +€3,275
up €3,275 (+18.7%), from €17,492 to €20,767
- Financial income +€2,028
up €2,028 (+117.0%), from €1,734 to €3,762
of which Non-recurring financial income: +€1,599
- Financial charges +€1,915
up €1,915 (+42.7%), from €4,485 to €6,401
- Taxes -€809
down €809 (-99.6%), from €812 to €3
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 | €325,532 | €322,924 | -€2,608 | -0.8% |
| Fixed assets | 21/28 | €254,799 | €245,055 | -€9,744 | -3.8% |
| Intangible fixed assets | 21 | €11,899 | €10,412 | -€1,487 | -12.5% |
| Tangible fixed assets | 22/27 | €137,900 | €129,644 | -€8,256 | -6.0% |
| Land and buildings | 22 | €131,903 | €125,250 | -€6,653 | -5.0% |
| Plant, machinery and equipment | 23 | €5,997 | €4,394 | -€1,603 | -26.7% |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €70,734 | €77,869 | +€7,136 | +10.1% |
| Amounts receivable within one year | 40/41 | €59,630 | €57,981 | -€1,649 | -2.8% |
| Trade receivables | 40 | €59,190 | €57,927 | -€1,263 | -2.1% |
| Other amounts receivable | 41 | €440 | €54 | -€385 | -87.7% |
| Current investments | 50/53 | €5,107 | €3,114 | -€1,993 | -39.0% |
| Cash at bank and in hand | 54/58 | €1,058 | €8,635 | +€7,577 | +716.2% |
| Deferred charges and accrued income | 490/1 | €4,939 | €8,140 | +€3,201 | +64.8% |
| Total equity and liabilities | 10/49 | €325,532 | €322,924 | -€2,608 | -0.8% |
| Equity | 10/15 | €119,629 | €158,974 | +€39,345 | +32.9% |
| Contributions | 10/11 | €177,000 | €177,000 | = | 0.0% |
| Contributions outside capital | 11 | €177,000 | €177,000 | = | 0.0% |
| Other | 1109/19 | €177,000 | €177,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,371 | -€18,026 | +€39,345 | +68.6% |
| Amounts payable | 17/49 | €205,903 | €163,950 | -€41,953 | -20.4% |
| Amounts payable after more than one year | 17 | €33,369 | €34,588 | +€1,219 | +3.7% |
| Financial debts | 170/4 | €33,369 | €34,588 | +€1,219 | +3.7% |
| Amounts payable within one year | 42/48 | €172,397 | €129,363 | -€43,034 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €23,433 | €26,643 | +€3,210 | +13.7% |
| Trade debts | 44 | €58,714 | €24,624 | -€34,090 | -58.1% |
| Suppliers | 440/4 | €58,714 | €24,624 | -€34,090 | -58.1% |
| Taxes, remuneration and social security | 45 | €23,157 | €22,754 | -€403 | -1.7% |
| Taxes | 450/3 | €14,405 | €8,260 | -€6,144 | -42.7% |
| Remuneration and social security | 454/9 | €8,752 | €14,494 | +€5,742 | +65.6% |
| Other amounts payable | 47/48 | €67,093 | €55,342 | -€11,751 | -17.5% |
| Accrued charges and deferred income | 492/3 | €137 | - | -€137 | |
| Remuneration, social security and pensions | 62 | €17,492 | €20,767 | +€3,275 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,766 | €10,730 | -€36 | -0.3% |
| Other operating charges | 640/8 | €4,593 | €4,938 | +€345 | +7.5% |
| Non-recurring operating charges | 66A | €491 | - | -€491 | |
| Gross operating margin | 9900 | €31,621 | €78,420 | +€46,799 | +148.0% |
| Operating profit (loss) | 9901 | -€1,721 | €41,986 | +€43,708 | |
| Financial income | 75/76B | €1,734 | €3,762 | +€2,028 | +117.0% |
| Recurring financial income | 75 | €19 | €448 | +€429 | +2302.5% |
| Non-recurring financial income | 76B | €1,715 | €3,315 | +€1,599 | +93.2% |
| Financial charges | 65/66B | €4,485 | €6,401 | +€1,915 | +42.7% |
| Recurring financial charges | 65 | €4,485 | €6,401 | +€1,915 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,473 | €39,348 | +€43,821 | |
| Income taxes | 67/77 | €812 | €3 | -€809 | -99.6% |
| Profit (loss) for the period | 9904 | -€5,285 | €39,345 | +€44,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,285 | €39,345 | +€44,630 |
Source: filed annual accounts (NBB), financial years ended 25 December 2024 and 25 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.