DARUED: 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.
DARUED
Largest movements
- Tangible fixed assets -€255,750
no longer reported in 2025 (was €255,750)
- Other debts -€259,324
down €259,324 (-68.3%), from €379,408 to €120,083
- Profit (loss) carried forward +€30,835
up €30,835 (+17.8%), from -€173,031 to -€142,196
- Trade debts -€27,616
down €27,616 (-92.7%), from €29,794 to €2,178
- Gross operating margin +€71,117
up €71,117, from -€38,687 to €32,430
- Depreciation -€12,375
no longer reported in 2025 (was €12,375)
- Other operating charges -€599
down €599 (-31.5%), from €1,899 to €1,300
- Financial charges -€412
down €412 (-58.3%), from €706 to €295
of which Financial charges: -€661
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 | €256,171 | €65 | -€256,105 | -100.0% |
| Fixed assets | 21/28 | €255,750 | - | -€255,750 | |
| Tangible fixed assets | 22/27 | €255,750 | - | -€255,750 | |
| Land and buildings | 22 | €255,750 | - | -€255,750 | |
| Current assets | 29/58 | €421 | €65 | -€355 | -84.5% |
| Cash at bank and in hand | 54/58 | €421 | €65 | -€355 | -84.5% |
| Total equity and liabilities | 10/49 | €256,171 | €65 | -€256,105 | -100.0% |
| Equity | 10/15 | -€153,031 | -€122,196 | +€30,835 | +20.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,031 | -€142,196 | +€30,835 | +17.8% |
| Amounts payable | 17/49 | €409,202 | €122,261 | -€286,941 | -70.1% |
| Amounts payable within one year | 42/48 | €409,202 | €122,261 | -€286,941 | -70.1% |
| Trade debts | 44 | €29,794 | €2,178 | -€27,616 | -92.7% |
| Suppliers | 440/4 | €29,794 | €2,178 | -€27,616 | -92.7% |
| Other amounts payable | 47/48 | €379,408 | €120,083 | -€259,324 | -68.3% |
| Non-recurring operating income | 76A | - | €44,250 | +€44,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,375 | - | -€12,375 | |
| Other operating charges | 640/8 | €1,899 | €1,300 | -€599 | -31.5% |
| Gross operating margin | 9900 | -€38,687 | €32,430 | +€71,117 | |
| Operating profit (loss) | 9901 | -€52,962 | €31,130 | +€84,091 | |
| Financial charges | 65/66B | €706 | €295 | -€412 | -58.3% |
| Recurring financial charges | 65 | €706 | €45 | -€661 | -93.6% |
| Non-recurring financial charges | 66B | €706 | €250 | -€457 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | -€53,668 | €30,835 | +€84,503 | |
| Profit (loss) for the period | 9904 | -€53,668 | €30,835 | +€84,503 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,668 | €30,835 | +€84,503 |
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 8 October 2026 via checked.be.