DARUFE: 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.
DARUFE
Largest movements
- Tangible fixed assets +€259,697
up €259,697 (+87.9%), from €295,443 to €555,141
of which Land and buildings: +€267,240
- Cash +€84,318
up €84,318 (+2329.0%), from €3,620 to €87,938
mainly Debts after one year (+€145,452) and Net result for the year (+€135,378)
- Debts after one year +€145,452
new in 2025: €145,452
- Reserves +€135,378
up €135,378 (+267.1%), from €50,682 to €186,060
- Short-term financial debts +€36,317
new in 2025: €36,317
- Tax, wage and social debts +€19,594
up €19,594 (+525.2%), from €3,731 to €23,325
- Current portion of long-term debt +€8,449
new in 2025: €8,449
- Gross operating margin +€190,949
up €190,949 (+374.5%), from €50,991 to €241,940
- Taxes +€46,191
up €46,191 (+1516.0%), from €3,047 to €49,238
- Depreciation +€24,343
up €24,343 (+96.9%), from €25,124 to €49,467
- Financial charges +€6,970
up €6,970 (+1775.2%), from €393 to €7,363
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 | €337,858 | €686,270 | +€348,413 | +103.1% |
| Fixed assets | 21/28 | €295,443 | €555,141 | +€259,697 | +87.9% |
| Tangible fixed assets | 22/27 | €295,443 | €555,141 | +€259,697 | +87.9% |
| Land and buildings | 22 | €277,660 | €544,900 | +€267,240 | +96.2% |
| Plant, machinery and equipment | 23 | - | €1,730 | +€1,730 | |
| Furniture and vehicles | 24 | €17,783 | €8,510 | -€9,274 | -52.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €42,414 | €131,130 | +€88,716 | +209.2% |
| Stocks and contracts in progress | 3 | €1,625 | €1,700 | +€75 | +4.6% |
| Stocks | 30/36 | €1,625 | €1,700 | +€75 | +4.6% |
| Amounts receivable within one year | 40/41 | €35,422 | €39,455 | +€4,033 | +11.4% |
| Trade receivables | 40 | €35,422 | €38,455 | +€3,033 | +8.6% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €3,620 | €87,938 | +€84,318 | +2329.0% |
| Deferred charges and accrued income | 490/1 | €1,746 | €2,036 | +€290 | +16.6% |
| Total equity and liabilities | 10/49 | €337,858 | €686,270 | +€348,413 | +103.1% |
| Equity | 10/15 | €56,932 | €192,310 | +€135,378 | +237.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €50,682 | €186,060 | +€135,378 | +267.1% |
| Distributable reserves | 133 | €50,682 | €186,060 | +€135,378 | +267.1% |
| Amounts payable | 17/49 | €280,926 | €493,960 | +€213,035 | +75.8% |
| Amounts payable after more than one year | 17 | - | €145,452 | +€145,452 | |
| Financial debts | 170/4 | - | €145,452 | +€145,452 | |
| Amounts payable within one year | 42/48 | €280,926 | €348,508 | +€67,582 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,449 | +€8,449 | |
| Financial debts | 43 | - | €36,317 | +€36,317 | |
| Credit institutions | 430/8 | - | €36,317 | +€36,317 | |
| Trade debts | 44 | €25,126 | €32,424 | +€7,298 | +29.0% |
| Suppliers | 440/4 | €25,126 | €32,424 | +€7,298 | +29.0% |
| Taxes, remuneration and social security | 45 | €3,731 | €23,325 | +€19,594 | +525.2% |
| Taxes | 450/3 | €3,731 | €23,325 | +€19,594 | +525.2% |
| Other amounts payable | 47/48 | €252,069 | €247,993 | -€4,075 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,124 | €49,467 | +€24,343 | +96.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €50,991 | €241,940 | +€190,949 | +374.5% |
| Operating profit (loss) | 9901 | €25,361 | €191,953 | +€166,592 | +656.9% |
| Financial income | 75/76B | €23 | €26 | +€3 | +13.0% |
| Recurring financial income | 75 | €23 | €26 | +€3 | +13.0% |
| Financial charges | 65/66B | €393 | €7,363 | +€6,970 | +1775.2% |
| Recurring financial charges | 65 | €393 | €7,363 | +€6,970 | +1775.2% |
| Profit (loss) for the period before taxes | 9903 | €24,992 | €184,616 | +€159,625 | +638.7% |
| Income taxes | 67/77 | €3,047 | €49,238 | +€46,191 | +1516.0% |
| Profit (loss) for the period | 9904 | €21,945 | €135,378 | +€113,433 | +516.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,945 | €135,378 | +€113,433 | +516.9% |
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 8 October 2026 via checked.be.