DARS: what changed
DARS
Largest movements
- Cash -€10,053
down €10,053 (-21.6%), from €46,578 to €36,525
mainly Receivables within one year (-€9,818) and Trade debts (-€886)
- Receivables within one year +€9,818
up €9,818 (+92.0%), from €10,674 to €20,492
of which Other amounts receivable: +€8,895
- Trade debts -€886
down €886 (-86.3%), from €1,027 to €141
- Gross operating margin -€17,927
down €17,927 (-78.5%), from €22,842 to €4,916
- Taxes -€5,330
down €5,330 (-70.4%), from €7,570 to €2,240
- Financial charges +€987
up €987 (+555%), from €178 to €1,165
- Other operating charges +€436
up €436 (+54.4%), from €800 to €1,236
- Financial income +€429
up €429 (+158%), from €272 to €701
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,586 | €57,952 | -€634 | -1.1% |
| Fixed assets | 21/28 | €1,334 | €935 | -€400 | -29.9% |
| Tangible fixed assets | 22/27 | €1,334 | €935 | -€400 | -29.9% |
| Furniture and vehicles | 24 | €1,334 | €935 | -€400 | -29.9% |
| Current assets | 29/58 | €57,252 | €57,017 | -€234 | -0.4% |
| Amounts receivable within one year | 40/41 | €10,674 | €20,492 | +€9,818 | +92.0% |
| Trade receivables | 40 | €2,076 | €3,000 | +€924 | +44.5% |
| Other amounts receivable | 41 | €8,598 | €17,492 | +€8,895 | +103% |
| Cash at bank and in hand | 54/58 | €46,578 | €36,525 | -€10,053 | -21.6% |
| Total equity and liabilities | 10/49 | €58,586 | €57,952 | -€634 | -1.1% |
| Equity | 10/15 | €50,254 | €50,830 | +€576 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,026 | €16,026 | = | 0.0% |
| Distributable reserves | 133 | €16,026 | €16,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,028 | €28,604 | +€576 | +2.1% |
| Amounts payable | 17/49 | €8,331 | €7,122 | -€1,210 | -14.5% |
| Amounts payable within one year | 42/48 | €8,331 | €7,122 | -€1,210 | -14.5% |
| Trade debts | 44 | €1,027 | €141 | -€886 | -86.3% |
| Suppliers | 440/4 | €1,027 | €141 | -€886 | -86.3% |
| Taxes, remuneration and social security | 45 | €7,305 | €6,981 | -€324 | -4.4% |
| Taxes | 450/3 | €7,305 | €6,981 | -€324 | -4.4% |
| Non-recurring operating income | 76A | - | €2,179 | +€2,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €800 | €1,236 | +€436 | +54.4% |
| Gross operating margin | 9900 | €22,842 | €4,916 | -€17,927 | -78.5% |
| Operating profit (loss) | 9901 | €21,642 | €3,280 | -€18,362 | -84.8% |
| Financial income | 75/76B | €272 | €701 | +€429 | +158% |
| Recurring financial income | 75 | €272 | €701 | +€429 | +158% |
| Financial charges | 65/66B | €178 | €1,165 | +€987 | +555% |
| Recurring financial charges | 65 | €178 | €1,165 | +€987 | +555% |
| Profit (loss) for the period before taxes | 9903 | €21,736 | €2,816 | -€18,920 | -87.0% |
| Income taxes | 67/77 | €7,570 | €2,240 | -€5,330 | -70.4% |
| Profit (loss) for the period | 9904 | €14,166 | €576 | -€13,590 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,166 | €576 | -€13,590 | -95.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.