DARTA VISE: 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.
DARTA VISE
Largest movements
- Tangible fixed assets +€13,120
up €13,120 (+69.2%), from €18,964 to €32,084
of which Furniture and vehicles: +€15,627
- Deferred charges and accrued income +€2,245
up €2,245 (+1,215%), from €185 to €2,430
- Stocks and contracts -€1,943
down €1,943 (-15.8%), from €12,284 to €10,342
- Profit (loss) carried forward -€30,371
down €30,371, from €951 to -€29,420
- Other debts +€20,813
up €20,813 (+52.0%), from €40,018 to €60,831
- Trade debts +€16,817
up €16,817 (+73.0%), from €23,035 to €39,853
- Tax, wage and social debts +€6,375
up €6,375 (+60.0%), from €10,619 to €16,993
of which Remuneration and social security: +€3,504
- Turnover +€167,857
up €167,857 (+122%), from €137,046 to €304,904
- Purchases and services +€92,375
up €92,375 (+66.2%), from €139,546 to €231,921
- Gross operating margin +€66,830
up €66,830 (+844%), from €7,921 to €74,751
- Staff costs +€40,165
up €40,165 (+81.3%), from €49,429 to €89,594
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,525 | €99,995 | +€13,470 | +15.6% |
| Fixed assets | 21/28 | €18,964 | €32,084 | +€13,120 | +69.2% |
| Tangible fixed assets | 22/27 | €18,964 | €32,084 | +€13,120 | +69.2% |
| Plant, machinery and equipment | 23 | €4,687 | €3,619 | -€1,069 | -22.8% |
| Furniture and vehicles | 24 | €386 | €16,014 | +€15,627 | +4,044% |
| Other tangible fixed assets | 26 | €13,890 | €12,451 | -€1,439 | -10.4% |
| Current assets | 29/58 | €67,562 | €67,911 | +€350 | +0.5% |
| Stocks and contracts in progress | 3 | €12,284 | €10,342 | -€1,943 | -15.8% |
| Stocks | 30/36 | €12,284 | €10,342 | -€1,943 | -15.8% |
| Amounts receivable within one year | 40/41 | €30,769 | €30,310 | -€459 | -1.5% |
| Trade receivables | 40 | €25,552 | €24,679 | -€873 | -3.4% |
| Other amounts receivable | 41 | €5,218 | €5,631 | +€414 | +7.9% |
| Cash at bank and in hand | 54/58 | €24,323 | €24,829 | +€506 | +2.1% |
| Deferred charges and accrued income | 490/1 | €185 | €2,430 | +€2,245 | +1,215% |
| Total equity and liabilities | 10/49 | €86,525 | €99,995 | +€13,470 | +15.6% |
| Equity | 10/15 | €10,951 | -€19,420 | -€30,371 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €951 | -€29,420 | -€30,371 | |
| Amounts payable | 17/49 | €75,574 | €119,415 | +€43,841 | +58.0% |
| Amounts payable within one year | 42/48 | €73,672 | €117,677 | +€44,005 | +59.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €23,035 | €39,853 | +€16,817 | +73.0% |
| Suppliers | 440/4 | €23,035 | €39,853 | +€16,817 | +73.0% |
| Taxes, remuneration and social security | 45 | €10,619 | €16,993 | +€6,375 | +60.0% |
| Taxes | 450/3 | €3,197 | €6,068 | +€2,871 | +89.8% |
| Remuneration and social security | 454/9 | €7,421 | €10,925 | +€3,504 | +47.2% |
| Other amounts payable | 47/48 | €40,018 | €60,831 | +€20,813 | +52.0% |
| Accrued charges and deferred income | 492/3 | €1,902 | €1,738 | -€164 | -8.6% |
| Turnover | 70 | €137,046 | €304,904 | +€167,857 | +122% |
| Goods, raw materials, services and sundry goods | 60/61 | €139,546 | €231,921 | +€92,375 | +66.2% |
| Remuneration, social security and pensions | 62 | €49,429 | €89,594 | +€40,165 | +81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,221 | €8,151 | +€929 | +12.9% |
| Other operating charges | 640/8 | €6,390 | €6,971 | +€581 | +9.1% |
| Gross operating margin | 9900 | €7,921 | €74,751 | +€66,830 | +844% |
| Operating profit (loss) | 9901 | -€55,119 | -€29,965 | +€25,154 | +45.6% |
| Financial income | 75/76B | €0 | €77 | +€77 | |
| Recurring financial income | 75 | €0 | €77 | +€77 | |
| Financial charges | 65/66B | €149 | €483 | +€334 | +224% |
| Recurring financial charges | 65 | €149 | €483 | +€334 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€55,268 | -€30,371 | +€24,897 | +45.0% |
| Profit (loss) for the period | 9904 | -€55,268 | -€30,371 | +€24,897 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,268 | -€30,371 | +€24,897 | +45.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.