Darsim: 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.
Darsim
Largest movements
- Receivables within one year -€86,931
down €86,931 (-71.5%), from €121,636 to €34,705
of which Other amounts receivable: -€85,433
- Tangible fixed assets +€22,850
up €22,850 (+28.0%), from €81,668 to €104,518
of which Plant, machinery and equipment: +€26,480
- Cash -€17,673
no longer reported in 2025 (was €17,673)
mainly Net result for the year (-€141,598) and Investment in fixed assets (net) (-€56,580)
- Stocks and contracts +€4,536
up €4,536 (+200%), from €2,274 to €6,810
- Profit (loss) carried forward -€141,598
down €141,598, from €12,948 to -€128,651
- Tax, wage and social debts +€74,603
up €74,603 (+185%), from €40,352 to €114,955
of which Taxes: +€61,904
- Reserves -€49,791
down €49,791 (-71.8%), from €69,314 to €19,523
- Accrued charges and deferred income +€13,969
up €13,969 (+68.8%), from €20,307 to €34,276
- Trade debts +€10,157
up €10,157 (+144%), from €7,067 to €17,223
- Taxes +€72,280
new in 2025: €72,280
- Staff costs +€65,777
up €65,777 (+164%), from €40,124 to €105,901
- Gross operating margin +€23,644
up €23,644 (+38.4%), from €61,633 to €85,277
- Depreciation +€18,533
up €18,533 (+122%), from €15,197 to €33,730
- Other operating charges -€4,993
down €4,993 (-45.5%), from €10,986 to €5,992
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 | €231,667 | €154,449 | -€77,218 | -33.3% |
| Fixed assets | 21/28 | €90,084 | €112,934 | +€22,850 | +25.4% |
| Tangible fixed assets | 22/27 | €81,668 | €104,518 | +€22,850 | +28.0% |
| Plant, machinery and equipment | 23 | €27,709 | €54,189 | +€26,480 | +95.6% |
| Furniture and vehicles | 24 | €53,247 | €49,618 | -€3,630 | -6.8% |
| Other tangible fixed assets | 26 | €711 | €711 | = | 0.0% |
| Financial fixed assets | 28 | €8,416 | €8,416 | = | 0.0% |
| Current assets | 29/58 | €141,583 | €41,515 | -€100,068 | -70.7% |
| Stocks and contracts in progress | 3 | €2,274 | €6,810 | +€4,536 | +200% |
| Stocks | 30/36 | €2,274 | €6,810 | +€4,536 | +200% |
| Amounts receivable within one year | 40/41 | €121,636 | €34,705 | -€86,931 | -71.5% |
| Trade receivables | 40 | €29,302 | €27,804 | -€1,497 | -5.1% |
| Other amounts receivable | 41 | €92,334 | €6,901 | -€85,433 | -92.5% |
| Cash at bank and in hand | 54/58 | €17,673 | - | -€17,673 | |
| Total equity and liabilities | 10/49 | €231,667 | €154,449 | -€77,218 | -33.3% |
| Equity | 10/15 | €88,462 | -€102,928 | -€191,390 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,314 | €19,523 | -€49,791 | -71.8% |
| Distributable reserves | 133 | €69,314 | €19,523 | -€49,791 | -71.8% |
| Profit (loss) carried forward | 14 | €12,948 | -€128,651 | -€141,598 | |
| Amounts payable | 17/49 | €143,205 | €257,377 | +€114,172 | +79.7% |
| Amounts payable after more than one year | 17 | €51,619 | €58,548 | +€6,929 | +13.4% |
| Financial debts | 170/4 | €51,619 | €58,548 | +€6,929 | +13.4% |
| Amounts payable within one year | 42/48 | €71,279 | €164,554 | +€93,274 | +131% |
| Current portion of amounts payable after more than one year | 42 | €23,861 | €30,950 | +€7,090 | +29.7% |
| Financial debts | 43 | - | €1,425 | +€1,425 | |
| Credit institutions | 430/8 | - | €1,425 | +€1,425 | |
| Trade debts | 44 | €7,067 | €17,223 | +€10,157 | +144% |
| Suppliers | 440/4 | €7,067 | €17,223 | +€10,157 | +144% |
| Taxes, remuneration and social security | 45 | €40,352 | €114,955 | +€74,603 | +185% |
| Taxes | 450/3 | €26,447 | €88,352 | +€61,904 | +234% |
| Remuneration and social security | 454/9 | €13,904 | €26,603 | +€12,699 | +91.3% |
| Accrued charges and deferred income | 492/3 | €20,307 | €34,276 | +€13,969 | +68.8% |
| Remuneration, social security and pensions | 62 | €40,124 | €105,901 | +€65,777 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,197 | €33,730 | +€18,533 | +122% |
| Other operating charges | 640/8 | €10,986 | €5,992 | -€4,993 | -45.5% |
| Gross operating margin | 9900 | €61,633 | €85,277 | +€23,644 | +38.4% |
| Operating profit (loss) | 9901 | -€4,674 | -€60,346 | -€55,672 | -1,191% |
| Financial income | 75/76B | €2,978 | €0 | -€2,978 | -100.0% |
| Recurring financial income | 75 | €2,978 | €0 | -€2,978 | -100.0% |
| Financial charges | 65/66B | €6,134 | €8,972 | +€2,838 | +46.3% |
| Recurring financial charges | 65 | €6,134 | €8,972 | +€2,838 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,829 | -€69,318 | -€61,489 | -785% |
| Income taxes | 67/77 | - | €72,280 | +€72,280 | |
| Profit (loss) for the period | 9904 | -€7,829 | -€141,598 | -€133,769 | -1,709% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,829 | -€141,598 | -€133,769 | -1,709% |
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 24 October 2026 via checked.be.