DARSIS: what changed
Two fiscal 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.
DARSIS
Largest movements
- Cash +€1,340
up €1,340 (+21.3%), from €6,293 to €7,633
mainly Other debts (+€28,805) and Contributions, distributions and other (+€12,400)
- Receivables within one year +€361
new in 2025: €361
- Tax, wage and social debts -€45,914
down €45,914 (-99.2%), from €46,292 to €379
of which Remuneration and social security: -€44,704
- Other debts +€28,805
new in 2025: €28,805
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Profit (loss) carried forward +€5,858
up €5,858 (+12.2%), from -€47,974 to -€42,117
- Trade debts +€605
new in 2025: €605
- Gross operating margin +€1,759
up €1,759 (+29.3%), from €6,011 to €7,770
- Other operating charges +€142
up €142 (+10.4%), from €1,363 to €1,505
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.
Cash bridge derived
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 | €6,378 | €8,132 | +€1,754 | +27.5% |
| Current assets | 29/58 | €6,378 | €8,132 | +€1,754 | +27.5% |
| Amounts receivable within one year | 40/41 | - | €361 | +€361 | |
| Other amounts receivable | 41 | - | €361 | +€361 | |
| Cash at bank and in hand | 54/58 | €6,293 | €7,633 | +€1,340 | +21.3% |
| Deferred charges and accrued income | 490/1 | €85 | €138 | +€53 | +62.6% |
| Total equity and liabilities | 10/49 | €6,378 | €8,132 | +€1,754 | +27.5% |
| Equity | 10/15 | -€39,914 | -€21,657 | +€18,258 | +45.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Outside capital | 11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Other | 1109/19 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,974 | -€42,117 | +€5,858 | +12.2% |
| Amounts payable | 17/49 | €46,292 | €29,789 | -€16,503 | -35.7% |
| Amounts payable within one year | 42/48 | €46,292 | €29,789 | -€16,503 | -35.7% |
| Trade debts | 44 | - | €605 | +€605 | |
| Suppliers | 440/4 | - | €605 | +€605 | |
| Taxes, remuneration and social security | 45 | €46,292 | €379 | -€45,914 | -99.2% |
| Taxes | 450/3 | €1,589 | €379 | -€1,210 | -76.2% |
| Remuneration and social security | 454/9 | €44,704 | - | -€44,704 | |
| Other amounts payable | 47/48 | - | €28,805 | +€28,805 | |
| Other operating charges | 640/8 | €1,363 | €1,505 | +€142 | +10.4% |
| Gross operating margin | 9900 | €6,011 | €7,770 | +€1,759 | +29.3% |
| Operating profit (loss) | 9901 | €4,647 | €6,265 | +€1,618 | +34.8% |
| Financial charges | 65/66B | €174 | €190 | +€16 | +9.3% |
| Recurring financial charges | 65 | €174 | €190 | +€16 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €4,473 | €6,075 | +€1,602 | +35.8% |
| Income taxes | 67/77 | €162 | €217 | +€55 | +34.3% |
| Profit (loss) for the period | 9904 | €4,311 | €5,858 | +€1,546 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,311 | €5,858 | +€1,546 | +35.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.