DARTET CONSTRUCTION: 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.
DARTET CONSTRUCTION
Largest movements
- Cash -€14,635
down €14,635 (-38.4%), from €38,126 to €23,491
mainly Net result for the year (-€13,359) and Stocks and contracts (-€6,875)
- Stocks and contracts +€6,875
new in 2025: €6,875
- Tangible fixed assets -€4,941
down €4,941 (-42.5%), from €11,627 to €6,686
of which Furniture and vehicles: -€4,209
- Receivables within one year +€1,508
up €1,508 (+94.7%), from €1,592 to €3,100
- Profit (loss) carried forward -€13,359
down €13,359 (-46.3%), from €28,844 to €15,485
- Other debts +€8,376
up €8,376 (+503.4%), from €1,664 to €10,040
- Trade debts -€5,393
down €5,393 (-64.9%), from €8,316 to €2,923
- Tax, wage and social debts -€817
down €817 (-10.9%), from €7,522 to €6,705
- Gross operating margin -€44,622
down €44,622, from €41,080 to -€3,542
- Taxes -€6,705
no longer reported in 2025 (was €6,705)
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 | €51,346 | €40,153 | -€11,193 | -21.8% |
| Fixed assets | 21/28 | €11,627 | €6,686 | -€4,941 | -42.5% |
| Tangible fixed assets | 22/27 | €11,627 | €6,686 | -€4,941 | -42.5% |
| Plant, machinery and equipment | 23 | €5,343 | €4,611 | -€732 | -13.7% |
| Furniture and vehicles | 24 | €6,284 | €2,074 | -€4,209 | -67.0% |
| Current assets | 29/58 | €39,718 | €33,467 | -€6,252 | -15.7% |
| Stocks and contracts in progress | 3 | - | €6,875 | +€6,875 | |
| Contracts in progress | 37 | - | €6,875 | +€6,875 | |
| Amounts receivable within one year | 40/41 | €1,592 | €3,100 | +€1,508 | +94.7% |
| Other amounts receivable | 41 | €1,592 | €3,100 | +€1,508 | +94.7% |
| Cash at bank and in hand | 54/58 | €38,126 | €23,491 | -€14,635 | -38.4% |
| Total equity and liabilities | 10/49 | €51,346 | €40,153 | -€11,193 | -21.8% |
| Equity | 10/15 | €33,844 | €20,485 | -€13,359 | -39.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,844 | €15,485 | -€13,359 | -46.3% |
| Amounts payable | 17/49 | €17,502 | €19,667 | +€2,166 | +12.4% |
| Amounts payable within one year | 42/48 | €17,502 | €19,667 | +€2,166 | +12.4% |
| Trade debts | 44 | €8,316 | €2,923 | -€5,393 | -64.9% |
| Suppliers | 440/4 | €8,316 | €2,923 | -€5,393 | -64.9% |
| Taxes, remuneration and social security | 45 | €7,522 | €6,705 | -€817 | -10.9% |
| Taxes | 450/3 | €7,522 | €6,705 | -€817 | -10.9% |
| Other amounts payable | 47/48 | €1,664 | €10,040 | +€8,376 | +503.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,566 | €9,233 | -€333 | -3.5% |
| Other operating charges | 640/8 | €458 | €480 | +€22 | +4.7% |
| Gross operating margin | 9900 | €41,080 | -€3,542 | -€44,622 | |
| Operating profit (loss) | 9901 | €31,056 | -€13,254 | -€44,310 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €300 | €105 | -€195 | -65.1% |
| Recurring financial charges | 65 | €300 | €105 | -€195 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €30,757 | -€13,359 | -€44,115 | |
| Income taxes | 67/77 | €6,705 | - | -€6,705 | |
| Profit (loss) for the period | 9904 | €24,052 | -€13,359 | -€37,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,052 | -€13,359 | -€37,410 |
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 10 October 2026 via checked.be.