DARQUENNES: 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.
DARQUENNES
Largest movements
- Tangible fixed assets -€20,003
down €20,003 (-3.0%), from €660,128 to €640,125
of which Land and buildings: -€15,636
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€1,964
down €1,964 (-18.2%), from €10,763 to €8,799
- Depreciation -€1,089
down €1,089 (-5.2%), from €21,092 to €20,003
- Gross operating margin +€729
up €729 (+7.0%), from €10,408 to €11,137
- Other operating charges +€226
up €226 (+7.1%), from €3,174 to €3,400
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,029,834 | €1,028,776 | -€1,058 | -0.1% |
| Fixed assets | 21/28 | €660,128 | €640,125 | -€20,003 | -3.0% |
| Tangible fixed assets | 22/27 | €660,128 | €640,125 | -€20,003 | -3.0% |
| Land and buildings | 22 | €640,545 | €624,909 | -€15,636 | -2.4% |
| Plant, machinery and equipment | 23 | €19,583 | €15,216 | -€4,367 | -22.3% |
| Current assets | 29/58 | €369,706 | €388,651 | +€18,945 | +5.1% |
| Amounts receivable within one year | 40/41 | €34,107 | €38,970 | +€4,863 | +14.3% |
| Other amounts receivable | 41 | €34,107 | €38,970 | +€4,863 | +14.3% |
| Current investments | 50/53 | €285,932 | €291,867 | +€5,935 | +2.1% |
| Cash at bank and in hand | 54/58 | €49,667 | €57,814 | +€8,147 | +16.4% |
| Total equity and liabilities | 10/49 | €1,029,834 | €1,028,776 | -€1,058 | -0.1% |
| Equity | 10/15 | €940,881 | €940,766 | -€115 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €964,479 | €954,326 | -€10,153 | -1.1% |
| Tax-exempt reserves | 132 | €263,979 | €253,826 | -€10,153 | -3.8% |
| Distributable reserves | 133 | €700,500 | €700,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,198 | -€32,160 | +€10,038 | +23.8% |
| Provisions and deferred taxes | 16 | €87,993 | €84,609 | -€3,384 | -3.8% |
| Deferred taxes | 168 | €87,993 | €84,609 | -€3,384 | -3.8% |
| Amounts payable | 17/49 | €960 | €3,401 | +€2,441 | +254% |
| Accrued charges and deferred income | 492/3 | €960 | €3,401 | +€2,441 | +254% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,092 | €20,003 | -€1,089 | -5.2% |
| Other operating charges | 640/8 | €3,174 | €3,400 | +€226 | +7.1% |
| Gross operating margin | 9900 | €10,408 | €11,137 | +€729 | +7.0% |
| Operating profit (loss) | 9901 | -€13,858 | -€12,266 | +€1,593 | +11.5% |
| Financial income | 75/76B | €10,763 | €8,799 | -€1,964 | -18.2% |
| Recurring financial income | 75 | €10,763 | €8,799 | -€1,964 | -18.2% |
| Financial charges | 65/66B | €30 | €32 | +€2 | +8.2% |
| Recurring financial charges | 65 | €30 | €32 | +€2 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,126 | -€3,499 | -€374 | -12.0% |
| Transfer from deferred taxes | 780 | €3,384 | €3,384 | = | 0.0% |
| Profit (loss) for the period | 9904 | €259 | -€115 | -€374 | |
| Transfer from tax-exempt reserves | 789 | €10,153 | €10,153 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,412 | €10,038 | -€374 | -3.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.