DART DESIGN: 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.
DART DESIGN
Largest movements
- Receivables within one year -€29,135
down €29,135 (-70.1%), from €41,536 to €12,401
of which Trade receivables: -€24,204
- Cash +€8,406
up €8,406 (+178%), from €4,714 to €13,120
mainly Receivables within one year (+€29,135) and Tax, wage and social debts (+€19,400)
- Deferred charges and accrued income -€2,218
no longer reported in 2025 (was €2,218)
- Tangible fixed assets -€583
down €583 (-36.3%), from €1,607 to €1,024
- Profit (loss) carried forward -€38,860
down €38,860, from €27,275 to -€11,585
- Tax, wage and social debts +€19,400
up €19,400 (+266%), from €7,300 to €26,700
of which Remuneration and social security: +€26,700
- Other debts -€4,070
down €4,070 (-38.8%), from €10,500 to €6,430
- Turnover -€1.3m
down €1.3m (-78.7%), from €1.7m to €357,212
- Purchases and services -€1.2m
down €1.2m (-75.9%), from €1.6m to €394,911
- Gross operating margin -€73,537
down €73,537, from €35,838 to -€37,699
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 | €50,075 | €26,545 | -€23,530 | -47.0% |
| Fixed assets | 21/28 | €1,607 | €1,024 | -€583 | -36.3% |
| Tangible fixed assets | 22/27 | €1,607 | €1,024 | -€583 | -36.3% |
| Furniture and vehicles | 24 | €1,607 | €1,024 | -€583 | -36.3% |
| Current assets | 29/58 | €48,468 | €25,521 | -€22,947 | -47.3% |
| Amounts receivable within one year | 40/41 | €41,536 | €12,401 | -€29,135 | -70.1% |
| Trade receivables | 40 | €32,488 | €8,284 | -€24,204 | -74.5% |
| Other amounts receivable | 41 | €9,048 | €4,117 | -€4,931 | -54.5% |
| Cash at bank and in hand | 54/58 | €4,714 | €13,120 | +€8,406 | +178% |
| Deferred charges and accrued income | 490/1 | €2,218 | - | -€2,218 | |
| Total equity and liabilities | 10/49 | €50,075 | €26,545 | -€23,530 | -47.0% |
| Equity | 10/15 | €32,275 | -€6,585 | -€38,860 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,275 | -€11,585 | -€38,860 | |
| Amounts payable | 17/49 | €17,800 | €33,130 | +€15,330 | +86.1% |
| Amounts payable within one year | 42/48 | €17,800 | €33,130 | +€15,330 | +86.1% |
| Taxes, remuneration and social security | 45 | €7,300 | €26,700 | +€19,400 | +266% |
| Taxes | 450/3 | €7,300 | - | -€7,300 | |
| Remuneration and social security | 454/9 | - | €26,700 | +€26,700 | |
| Other amounts payable | 47/48 | €10,500 | €6,430 | -€4,070 | -38.8% |
| Turnover | 70 | €1,677,801 | €357,212 | -€1.3m | -78.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,641,962 | €394,911 | -€1.2m | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €1,078 | -€337 | -23.8% |
| Other operating charges | 640/8 | €55 | €55 | = | 0.0% |
| Gross operating margin | 9900 | €35,838 | -€37,699 | -€73,537 | |
| Operating profit (loss) | 9901 | €34,368 | -€38,832 | -€73,200 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €94 | €119 | +€25 | +26.8% |
| Recurring financial charges | 65 | €94 | €119 | +€25 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €34,275 | -€38,951 | -€73,226 | |
| Income taxes | 67/77 | €7,000 | -€91 | -€7,091 | |
| Profit (loss) for the period | 9904 | €27,275 | -€38,860 | -€66,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,275 | -€38,860 | -€66,135 |
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 16 October 2026 via checked.be.