DARRIEN: 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.
DARRIEN
Largest movements
- Receivables within one year +€43,289
up €43,289 (+183%), from €23,684 to €66,973
of which Trade receivables: +€43,329
- Cash -€41,449
down €41,449 (-15.5%), from €266,953 to €225,504
mainly Receivables within one year (-€43,289) and Tax, wage and social debts (-€6,947)
- Reserves +€10,000
up €10,000 (+4.2%), from €237,500 to €247,500
- Tax, wage and social debts -€6,947
down €6,947 (-60.1%), from €11,568 to €4,621
- Purchases and services -€65,585
down €65,585 (-8.2%), from €795,190 to €729,605
- Turnover -€63,143
down €63,143 (-7.9%), from €795,324 to €732,181
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 | €290,902 | €293,062 | +€2,160 | +0.7% |
| Fixed assets | 21/28 | €265 | €585 | +€320 | +121% |
| Tangible fixed assets | 22/27 | €265 | €585 | +€320 | +121% |
| Furniture and vehicles | 24 | €265 | €585 | +€320 | +121% |
| Current assets | 29/58 | €290,637 | €292,477 | +€1,840 | +0.6% |
| Amounts receivable within one year | 40/41 | €23,684 | €66,973 | +€43,289 | +183% |
| Trade receivables | 40 | €19,414 | €62,743 | +€43,329 | +223% |
| Other amounts receivable | 41 | €4,270 | €4,230 | -€40 | -0.9% |
| Cash at bank and in hand | 54/58 | €266,953 | €225,504 | -€41,449 | -15.5% |
| Total equity and liabilities | 10/49 | €290,902 | €293,062 | +€2,160 | +0.7% |
| Equity | 10/15 | €279,111 | €288,091 | +€8,980 | +3.2% |
| Contributions | 10/11 | €40,358 | €40,358 | = | 0.0% |
| Reserves | 13 | €237,500 | €247,500 | +€10,000 | +4.2% |
| Distributable reserves | 133 | €237,500 | €247,500 | +€10,000 | +4.2% |
| Profit (loss) carried forward | 14 | €1,253 | €233 | -€1,020 | -81.4% |
| Amounts payable | 17/49 | €11,791 | €4,971 | -€6,820 | -57.8% |
| Amounts payable within one year | 42/48 | €11,791 | €4,971 | -€6,820 | -57.8% |
| Trade debts | 44 | €223 | €350 | +€127 | +57.0% |
| Suppliers | 440/4 | €223 | €350 | +€127 | +57.0% |
| Taxes, remuneration and social security | 45 | €11,568 | €4,621 | -€6,947 | -60.1% |
| Taxes | 450/3 | €11,568 | €4,621 | -€6,947 | -60.1% |
| Turnover | 70 | €795,324 | €732,181 | -€63,143 | -7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €795,190 | €729,605 | -€65,585 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €558 | +€293 | +111% |
| Other operating charges | 640/8 | €1,060 | €412 | -€648 | -61.1% |
| Gross operating margin | 9900 | €134 | €2,576 | +€2,442 | +1,822% |
| Operating profit (loss) | 9901 | -€1,191 | €1,606 | +€2,797 | |
| Financial income | 75/76B | €18,147 | €16,652 | -€1,495 | -8.2% |
| Recurring financial income | 75 | €18,147 | €16,652 | -€1,495 | -8.2% |
| Financial charges | 65/66B | €4,619 | €4,840 | +€221 | +4.8% |
| Recurring financial charges | 65 | €4,619 | €4,840 | +€221 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €12,337 | €13,418 | +€1,081 | +8.8% |
| Income taxes | 67/77 | €11,548 | €4,438 | -€7,110 | -61.6% |
| Profit (loss) for the period | 9904 | €789 | €8,980 | +€8,191 | +1,038% |
| Profit (loss) for the period to be appropriated | 9905 | €789 | €8,980 | +€8,191 | +1,038% |
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 14 October 2026 via checked.be.