DARTOFIT: 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.
DARTOFIT
Largest movements
- Receivables within one year +€44,701
up €44,701 (+85.1%), from €52,512 to €97,213
of which Other amounts receivable: +€49,490
- Cash +€21,093
up €21,093 (+51.2%), from €41,165 to €62,258
mainly Net result for the year (+€36,032) and Depreciation (+€19,536)
- Tangible fixed assets -€15,637
down €15,637 (-18.6%), from €84,109 to €68,472
of which Land and buildings: -€13,201
- Reserves +€36,032
up €36,032 (+22.9%), from €157,195 to €193,227
- Tax, wage and social debts +€18,786
up €18,786 (+169.1%), from €11,108 to €29,894
- Trade debts -€6,214
down €6,214 (-55.8%), from €11,126 to €4,912
- Gross operating margin -€10,830
down €10,830 (-13.1%), from €82,521 to €71,691
- Taxes -€4,386
down €4,386 (-28.0%), from €15,640 to €11,253
- Financial income +€1,402
up €1,402 (+2804.7%), from €50 to €1,452
- Other operating charges -€1,336
down €1,336 (-30.3%), from €4,403 to €3,067
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 | €179,835 | €228,033 | +€48,198 | +26.8% |
| Fixed assets | 21/28 | €84,199 | €68,562 | -€15,637 | -18.6% |
| Tangible fixed assets | 22/27 | €84,109 | €68,472 | -€15,637 | -18.6% |
| Land and buildings | 22 | €75,687 | €62,486 | -€13,201 | -17.4% |
| Furniture and vehicles | 24 | €8,422 | €5,986 | -€2,436 | -28.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €95,636 | €159,471 | +€63,835 | +66.7% |
| Amounts receivable within one year | 40/41 | €52,512 | €97,213 | +€44,701 | +85.1% |
| Trade receivables | 40 | €48,251 | €43,463 | -€4,788 | -9.9% |
| Other amounts receivable | 41 | €4,260 | €53,750 | +€49,490 | +1161.6% |
| Cash at bank and in hand | 54/58 | €41,165 | €62,258 | +€21,093 | +51.2% |
| Deferred charges and accrued income | 490/1 | €1,959 | €0 | -€1,959 | -100.0% |
| Total equity and liabilities | 10/49 | €179,835 | €228,033 | +€48,198 | +26.8% |
| Equity | 10/15 | €157,195 | €193,227 | +€36,032 | +22.9% |
| Reserves | 13 | €157,195 | €193,227 | +€36,032 | +22.9% |
| Distributable reserves | 133 | €157,195 | €193,227 | +€36,032 | +22.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,640 | €34,806 | +€12,166 | +53.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,640 | €34,806 | +€12,166 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,126 | €4,912 | -€6,214 | -55.8% |
| Suppliers | 440/4 | €11,126 | €4,912 | -€6,214 | -55.8% |
| Taxes, remuneration and social security | 45 | €11,108 | €29,894 | +€18,786 | +169.1% |
| Taxes | 450/3 | €11,108 | €29,894 | +€18,786 | +169.1% |
| Other amounts payable | 47/48 | €406 | €0 | -€406 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,772 | €19,536 | -€236 | -1.2% |
| Other operating charges | 640/8 | €4,403 | €3,067 | -€1,336 | -30.3% |
| Gross operating margin | 9900 | €82,521 | €71,691 | -€10,830 | -13.1% |
| Operating profit (loss) | 9901 | €58,346 | €49,088 | -€9,259 | -15.9% |
| Financial income | 75/76B | €50 | €1,452 | +€1,402 | +2804.7% |
| Recurring financial income | 75 | €50 | €1,452 | +€1,402 | +2804.7% |
| Financial charges | 65/66B | €3,698 | €3,254 | -€443 | -12.0% |
| Recurring financial charges | 65 | €3,698 | €3,254 | -€443 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €54,698 | €47,285 | -€7,413 | -13.6% |
| Income taxes | 67/77 | €15,640 | €11,253 | -€4,386 | -28.0% |
| Profit (loss) for the period | 9904 | €39,059 | €36,032 | -€3,026 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,059 | €36,032 | -€3,026 | -7.7% |
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 3 October 2026 via checked.be.