DAROM Management & Projecten: 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.
DAROM Management & Projecten
Largest movements
- Receivables within one year -€11,838
down €11,838 (-42.4%), from €27,909 to €16,070
of which Trade receivables: -€14,900
- Tangible fixed assets -€9,156
down €9,156 (-15.5%), from €59,079 to €49,923
of which Leasing and similar rights: -€12,238
- Cash +€5,183
up €5,183 (+114%), from €4,559 to €9,741
mainly Net result for the year (+€20,302) and Depreciation (+€13,396)
- Reserves +€20,302
up €20,302 (+6,553%), from €310 to €20,611
- Trade debts -€17,449
down €17,449 (-80.3%), from €21,729 to €4,280
- Debts after one year -€11,185
down €11,185 (-25.2%), from €44,407 to €33,222
- Other debts -€4,060
down €4,060 (-100%), from €4,060 to €0
- Tax, wage and social debts -€3,366
down €3,366 (-38.2%), from €8,813 to €5,446
of which Remuneration and social security: -€2,508
- Gross operating margin +€34,914
up €34,914 (+355%), from €9,847 to €44,761
- Depreciation +€5,787
up €5,787 (+76.1%), from €7,609 to €13,396
- Taxes +€4,818
up €4,818 (+580%), from €830 to €5,648
- Other operating charges +€1,801
up €1,801 (+561%), from €321 to €2,122
- Financial charges +€1,416
up €1,416 (+182%), from €776 to €2,193
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 | €91,557 | €75,745 | -€15,812 | -17.3% |
| Fixed assets | 21/28 | €59,089 | €49,933 | -€9,156 | -15.5% |
| Tangible fixed assets | 22/27 | €59,079 | €49,923 | -€9,156 | -15.5% |
| Furniture and vehicles | 24 | €5,058 | €3,899 | -€1,158 | -22.9% |
| Leasing and similar rights | 25 | €54,022 | €41,784 | -€12,238 | -22.7% |
| Other tangible fixed assets | 26 | - | €4,240 | +€4,240 | |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €32,467 | €25,812 | -€6,656 | -20.5% |
| Amounts receivable within one year | 40/41 | €27,909 | €16,070 | -€11,838 | -42.4% |
| Trade receivables | 40 | €27,735 | €12,836 | -€14,900 | -53.7% |
| Other amounts receivable | 41 | €173 | €3,235 | +€3,061 | +1,765% |
| Cash at bank and in hand | 54/58 | €4,559 | €9,741 | +€5,183 | +114% |
| Total equity and liabilities | 10/49 | €91,557 | €75,745 | -€15,812 | -17.3% |
| Equity | 10/15 | €1,310 | €21,611 | +€20,302 | +1,550% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €310 | €20,611 | +€20,302 | +6,553% |
| Distributable reserves | 133 | €310 | €20,611 | +€20,302 | +6,553% |
| Amounts payable | 17/49 | €90,247 | €54,133 | -€36,114 | -40.0% |
| Amounts payable after more than one year | 17 | €44,407 | €33,222 | -€11,185 | -25.2% |
| Financial debts | 170/4 | €44,407 | €33,222 | -€11,185 | -25.2% |
| Amounts payable within one year | 42/48 | €45,340 | €20,911 | -€24,429 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €10,738 | €11,185 | +€447 | +4.2% |
| Trade debts | 44 | €21,729 | €4,280 | -€17,449 | -80.3% |
| Suppliers | 440/4 | €21,729 | €4,280 | -€17,449 | -80.3% |
| Taxes, remuneration and social security | 45 | €8,813 | €5,446 | -€3,366 | -38.2% |
| Taxes | 450/3 | €6,305 | €5,446 | -€859 | -13.6% |
| Remuneration and social security | 454/9 | €2,508 | €0 | -€2,508 | -100% |
| Other amounts payable | 47/48 | €4,060 | €0 | -€4,060 | -100% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,609 | €13,396 | +€5,787 | +76.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,100 | +€1,100 | |
| Other operating charges | 640/8 | €321 | €2,122 | +€1,801 | +561% |
| Gross operating margin | 9900 | €9,847 | €44,761 | +€34,914 | +355% |
| Operating profit (loss) | 9901 | €1,916 | €28,142 | +€26,226 | +1,369% |
| Financial charges | 65/66B | €776 | €2,193 | +€1,416 | +182% |
| Recurring financial charges | 65 | €776 | €2,193 | +€1,416 | +182% |
| Profit (loss) for the period before taxes | 9903 | €1,140 | €25,949 | +€24,809 | +2,177% |
| Income taxes | 67/77 | €830 | €5,648 | +€4,818 | +580% |
| Profit (loss) for the period | 9904 | €310 | €20,302 | +€19,992 | +6,453% |
| Profit (loss) for the period to be appropriated | 9905 | €310 | €20,302 | +€19,992 | +6,453% |
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 31 October 2026 via checked.be.