DARWIN 56: 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.
DARWIN 56
Largest movements
- Tangible fixed assets -€32,250
down €32,250 (-4.5%), from €717,662 to €685,412
- Current portion of long-term debt -€41,545
no longer reported in 2024 (was €41,545)
- Profit (loss) carried forward -€11,446
down €11,446 (-4.8%), from -€238,679 to -€250,125
- Trade debts +€10,203
up €10,203 (+30.2%), from €33,805 to €44,008
- Gross operating margin -€12,971
down €12,971 (-24.8%), from €52,207 to €39,236
- Financial charges +€6,039
up €6,039 (+95.5%), from €6,322 to €12,362
- Other operating charges +€608
up €608 (+11.1%), from €5,462 to €6,070
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €719,793 | €685,662 | -€34,131 | -4.7% |
| Fixed assets | 21/28 | €717,912 | €685,662 | -€32,250 | -4.5% |
| Tangible fixed assets | 22/27 | €717,662 | €685,412 | -€32,250 | -4.5% |
| Land and buildings | 22 | €717,662 | €685,412 | -€32,250 | -4.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,881 | - | -€1,881 | |
| Cash at bank and in hand | 54/58 | €1,881 | - | -€1,881 | |
| Total equity and liabilities | 10/49 | €719,793 | €685,662 | -€34,131 | -4.7% |
| Equity | 10/15 | -€169,929 | -€181,375 | -€11,446 | -6.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Outside capital | 11 | €62,500 | €62,500 | = | 0.0% |
| Other | 1109/19 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,679 | -€250,125 | -€11,446 | -4.8% |
| Amounts payable | 17/49 | €889,722 | €867,037 | -€22,685 | -2.5% |
| Amounts payable after more than one year | 17 | €316,026 | €319,177 | +€3,151 | +1.0% |
| Financial debts | 170/4 | €316,026 | €319,177 | +€3,151 | +1.0% |
| Amounts payable within one year | 42/48 | €573,697 | €547,860 | -€25,837 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €41,545 | - | -€41,545 | |
| Financial debts | 43 | - | €5,505 | +€5,505 | |
| Credit institutions | 430/8 | - | €5,505 | +€5,505 | |
| Trade debts | 44 | €33,805 | €44,008 | +€10,203 | +30.2% |
| Suppliers | 440/4 | €33,805 | €44,008 | +€10,203 | +30.2% |
| Other amounts payable | 47/48 | €498,347 | €498,347 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,250 | €32,250 | = | 0.0% |
| Other operating charges | 640/8 | €5,462 | €6,070 | +€608 | +11.1% |
| Gross operating margin | 9900 | €52,207 | €39,236 | -€12,971 | -24.8% |
| Operating profit (loss) | 9901 | €14,494 | €915 | -€13,579 | -93.7% |
| Financial charges | 65/66B | €6,322 | €12,362 | +€6,039 | +95.5% |
| Recurring financial charges | 65 | €6,322 | €12,362 | +€6,039 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €8,172 | -€11,446 | -€19,618 | |
| Profit (loss) for the period | 9904 | €8,172 | -€11,446 | -€19,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,172 | -€11,446 | -€19,618 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.