Darnoc: 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.
Darnoc
Largest movements
- Cash -€22,015
down €22,015 (-94.5%), from €23,292 to €1,277
mainly Net result for the year (-€23,017) and Tax, wage and social debts (-€3,572)
- Receivables within one year -€3,028
down €3,028 (-18.2%), from €16,644 to €13,616
of which Other amounts receivable: -€3,063
- Deferred charges and accrued income -€1,069
no longer reported in 2025 (was €1,069)
- Reserves -€23,017
down €23,017 (-77.1%), from €29,838 to €6,822
- Tax, wage and social debts -€3,572
no longer reported in 2025 (was €3,572)
- Other debts +€1,872
new in 2025: €1,872
- Trade debts -€1,394
no longer reported in 2025 (was €1,394)
- Gross operating margin -€22,240
down €22,240 (-7,231%), from -€308 to -€22,548
- Taxes -€722
no longer reported in 2025 (was €722)
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 | €41,004 | €14,893 | -€26,111 | -63.7% |
| Current assets | 29/58 | €41,004 | €14,893 | -€26,111 | -63.7% |
| Amounts receivable within one year | 40/41 | €16,644 | €13,616 | -€3,028 | -18.2% |
| Trade receivables | 40 | €12,705 | €12,740 | +€35 | +0.3% |
| Other amounts receivable | 41 | €3,939 | €875 | -€3,063 | -77.8% |
| Cash at bank and in hand | 54/58 | €23,292 | €1,277 | -€22,015 | -94.5% |
| Deferred charges and accrued income | 490/1 | €1,069 | - | -€1,069 | |
| Total equity and liabilities | 10/49 | €41,004 | €14,893 | -€26,111 | -63.7% |
| Equity | 10/15 | €36,038 | €13,022 | -€23,017 | -63.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,838 | €6,822 | -€23,017 | -77.1% |
| Distributable reserves | 133 | €29,838 | €6,822 | -€23,017 | -77.1% |
| Amounts payable | 17/49 | €4,966 | €1,872 | -€3,094 | -62.3% |
| Amounts payable within one year | 42/48 | €4,966 | €1,872 | -€3,094 | -62.3% |
| Trade debts | 44 | €1,394 | - | -€1,394 | |
| Suppliers | 440/4 | €1,394 | - | -€1,394 | |
| Taxes, remuneration and social security | 45 | €3,572 | - | -€3,572 | |
| Taxes | 450/3 | €3,572 | - | -€3,572 | |
| Other amounts payable | 47/48 | - | €1,872 | +€1,872 | |
| Other operating charges | 640/8 | €387 | €403 | +€15 | +4.0% |
| Gross operating margin | 9900 | -€308 | -€22,548 | -€22,240 | -7,231% |
| Operating profit (loss) | 9901 | -€695 | -€22,951 | -€22,256 | -3,203% |
| Financial income | 75/76B | €119 | - | -€119 | |
| Recurring financial income | 75 | €119 | - | -€119 | |
| Financial charges | 65/66B | €163 | €66 | -€97 | -59.4% |
| Recurring financial charges | 65 | €163 | €66 | -€97 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€738 | -€23,017 | -€22,278 | -3,017% |
| Income taxes | 67/77 | €722 | - | -€722 | |
| Profit (loss) for the period | 9904 | -€1,461 | -€23,017 | -€21,556 | -1,476% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,461 | -€23,017 | -€21,556 | -1,476% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.