DARUCA: 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.
DARUCA
Largest movements
- Tangible fixed assets -€8,864
down €8,864 (-7.7%), from €115,147 to €106,282
of which Land and buildings: -€7,614
- Receivables within one year -€3,417
down €3,417 (-12.6%), from €27,226 to €23,808
of which Trade receivables: -€3,408
- Cash +€2,654
up €2,654 (+16.4%), from €16,132 to €18,786
mainly Trade debts (+€10,488) and Net result for the year (+€9,131)
- Debts after one year -€19,698
down €19,698 (-65.6%), from €30,007 to €10,309
- Trade debts +€10,488
up €10,488 (+248.5%), from €4,220 to €14,708
- Tax, wage and social debts -€9,456
down €9,456 (-57.3%), from €16,500 to €7,044
of which Taxes: -€9,756
- Profit (loss) carried forward +€9,131
up €9,131 (+31.0%), from €29,423 to €38,554
- Financial income -€4,381
down €4,381 (-100.0%), from €4,381 to €0
- Gross operating margin -€3,677
down €3,677 (-12.1%), from €30,440 to €26,763
- Depreciation -€2,500
down €2,500 (-24.7%), from €10,114 to €7,614
- Taxes -€1,626
down €1,626 (-37.7%), from €4,309 to €2,683
- Financial charges -€548
down €548 (-12.0%), from €4,558 to €4,010
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 | €168,359 | €158,913 | -€9,445 | -5.6% |
| Fixed assets | 21/28 | €115,147 | €106,332 | -€8,814 | -7.7% |
| Intangible fixed assets | 21 | - | €50 | +€50 | |
| Tangible fixed assets | 22/27 | €115,147 | €106,282 | -€8,864 | -7.7% |
| Land and buildings | 22 | €113,897 | €106,282 | -€7,614 | -6.7% |
| Furniture and vehicles | 24 | €1,250 | - | -€1,250 | |
| Current assets | 29/58 | €53,212 | €52,581 | -€631 | -1.2% |
| Stocks and contracts in progress | 3 | €9,854 | €9,987 | +€133 | +1.3% |
| Stocks | 30/36 | €9,854 | €9,987 | +€133 | +1.3% |
| Amounts receivable within one year | 40/41 | €27,226 | €23,808 | -€3,417 | -12.6% |
| Trade receivables | 40 | €3,408 | - | -€3,408 | |
| Other amounts receivable | 41 | €23,818 | €23,808 | -€10 | 0.0% |
| Cash at bank and in hand | 54/58 | €16,132 | €18,786 | +€2,654 | +16.4% |
| Total equity and liabilities | 10/49 | €168,359 | €158,913 | -€9,445 | -5.6% |
| Equity | 10/15 | €98,023 | €107,154 | +€9,131 | +9.3% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,423 | €38,554 | +€9,131 | +31.0% |
| Amounts payable | 17/49 | €70,336 | €51,759 | -€18,576 | -26.4% |
| Amounts payable after more than one year | 17 | €30,007 | €10,309 | -€19,698 | -65.6% |
| Financial debts | 170/4 | €30,007 | €10,309 | -€19,698 | -65.6% |
| Amounts payable within one year | 42/48 | €40,329 | €41,450 | +€1,122 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €19,609 | €19,698 | +€89 | +0.5% |
| Trade debts | 44 | €4,220 | €14,708 | +€10,488 | +248.5% |
| Suppliers | 440/4 | €4,220 | €14,708 | +€10,488 | +248.5% |
| Taxes, remuneration and social security | 45 | €16,500 | €7,044 | -€9,456 | -57.3% |
| Taxes | 450/3 | €15,500 | €5,744 | -€9,756 | -62.9% |
| Remuneration and social security | 454/9 | €1,000 | €1,300 | +€300 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,114 | €7,614 | -€2,500 | -24.7% |
| Other operating charges | 640/8 | €3,004 | €3,118 | +€115 | +3.8% |
| Non-recurring operating charges | 66A | - | €207 | +€207 | |
| Gross operating margin | 9900 | €30,440 | €26,763 | -€3,677 | -12.1% |
| Operating profit (loss) | 9901 | €17,322 | €15,823 | -€1,499 | -8.7% |
| Financial income | 75/76B | €4,381 | €0 | -€4,381 | -100.0% |
| Recurring financial income | 75 | €4,381 | €0 | -€4,381 | -100.0% |
| Financial charges | 65/66B | €4,558 | €4,010 | -€548 | -12.0% |
| Recurring financial charges | 65 | €4,558 | €4,010 | -€548 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €17,146 | €11,814 | -€5,332 | -31.1% |
| Income taxes | 67/77 | €4,309 | €2,683 | -€1,626 | -37.7% |
| Profit (loss) for the period | 9904 | €12,837 | €9,131 | -€3,706 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,837 | €9,131 | -€3,706 | -28.9% |
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.