DARTE: 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.
DARTE
Largest movements
- Tangible fixed assets +€42,253
up €42,253 (+49768.5%), from €85 to €42,338
- Receivables after one year -€8,288
no longer reported in 2025 (was €8,288)
- Cash -€4,094
down €4,094 (-38.4%), from €10,667 to €6,573
mainly Investment in fixed assets (net) (-€47,432) and Advances received (-€10,422)
- Receivables within one year +€2,364
up €2,364 (+16.0%), from €14,743 to €17,107
of which Trade receivables: +€5,480
- Profit (loss) carried forward +€38,257
up €38,257, from -€38,170 to €87
- Advances received -€10,422
no longer reported in 2025 (was €10,422)
- Other debts +€3,535
new in 2025: €3,535
- Tax, wage and social debts +€1,917
up €1,917 (+81.6%), from €2,350 to €4,267
- Trade debts -€1,084
down €1,084 (-51.3%), from €2,114 to €1,030
- Gross operating margin +€32,799
up €32,799 (+137.8%), from €23,805 to €56,604
- Taxes +€10,658
up €10,658 (+3196.4%), from €333 to €10,991
- Depreciation +€5,094
up €5,094 (+6000.1%), from €85 to €5,179
- Other operating charges +€1,121
up €1,121 (+123.5%), from €908 to €2,029
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 | €34,699 | €66,902 | +€32,203 | +92.8% |
| Fixed assets | 21/28 | €85 | €42,338 | +€42,253 | +49768.5% |
| Tangible fixed assets | 22/27 | €85 | €42,338 | +€42,253 | +49768.5% |
| Furniture and vehicles | 24 | €85 | €42,338 | +€42,253 | +49768.5% |
| Current assets | 29/58 | €34,614 | €24,564 | -€10,051 | -29.0% |
| Amounts receivable after more than one year | 29 | €8,288 | - | -€8,288 | |
| Other amounts receivable | 291 | €8,288 | - | -€8,288 | |
| Amounts receivable within one year | 40/41 | €14,743 | €17,107 | +€2,364 | +16.0% |
| Trade receivables | 40 | €9,616 | €15,096 | +€5,480 | +57.0% |
| Other amounts receivable | 41 | €5,126 | €2,011 | -€3,116 | -60.8% |
| Cash at bank and in hand | 54/58 | €10,667 | €6,573 | -€4,094 | -38.4% |
| Deferred charges and accrued income | 490/1 | €916 | €884 | -€33 | -3.6% |
| Total equity and liabilities | 10/49 | €34,699 | €66,902 | +€32,203 | +92.8% |
| Equity | 10/15 | €19,814 | €58,071 | +€38,257 | +193.1% |
| Reserves | 13 | €57,984 | €57,984 | = | 0.0% |
| Distributable reserves | 133 | €57,984 | €57,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,170 | €87 | +€38,257 | |
| Amounts payable | 17/49 | €14,885 | €8,831 | -€6,054 | -40.7% |
| Amounts payable within one year | 42/48 | €14,885 | €8,831 | -€6,054 | -40.7% |
| Trade debts | 44 | €2,114 | €1,030 | -€1,084 | -51.3% |
| Suppliers | 440/4 | €2,114 | €1,030 | -€1,084 | -51.3% |
| Advances received on contracts in progress | 46 | €10,422 | - | -€10,422 | |
| Taxes, remuneration and social security | 45 | €2,350 | €4,267 | +€1,917 | +81.6% |
| Taxes | 450/3 | €2,350 | €4,267 | +€1,917 | +81.6% |
| Other amounts payable | 47/48 | - | €3,535 | +€3,535 | |
| Non-recurring operating income | 76A | - | €6,870 | +€6,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €5,179 | +€5,094 | +6000.1% |
| Other operating charges | 640/8 | €908 | €2,029 | +€1,121 | +123.5% |
| Gross operating margin | 9900 | €23,805 | €56,604 | +€32,799 | +137.8% |
| Operating profit (loss) | 9901 | €22,813 | €49,396 | +€26,583 | +116.5% |
| Financial income | 75/76B | €351 | €5 | -€345 | -98.5% |
| Recurring financial income | 75 | €351 | €5 | -€345 | -98.5% |
| Financial charges | 65/66B | €285 | €154 | -€131 | -46.0% |
| Recurring financial charges | 65 | €285 | €154 | -€131 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €22,878 | €49,248 | +€26,369 | +115.3% |
| Income taxes | 67/77 | €333 | €10,991 | +€10,658 | +3196.4% |
| Profit (loss) for the period | 9904 | €22,545 | €38,257 | +€15,712 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,545 | €38,257 | +€15,712 | +69.7% |
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 6 October 2026 via checked.be.