DARWIN 62: what changed
Two financial 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 62
Largest movements
- Tangible fixed assets -€22,486
down €22,486 (-26.4%), from €85,094 to €62,609
of which Furniture and vehicles: -€11,642
- Receivables within one year +€8,055
up €8,055 (+56.1%), from €14,369 to €22,425
of which Other amounts receivable: +€9,057
- Cash +€2,179
up €2,179 (+2.1%), from €105,640 to €107,818
mainly Depreciation (+€27,699) and Trade debts (+€10,301)
- Profit (loss) carried forward -€15,569
down €15,569 (-26.6%), from €58,598 to €43,029
- Trade debts +€10,301
up €10,301 (+13.6%), from €75,553 to €85,854
- Tax, wage and social debts -€6,147
down €6,147 (-15.5%), from €39,582 to €33,435
of which Remuneration and social security: -€5,959
- Turnover -€137,929
down €137,929 (-14.5%), from €951,313 to €813,384
- Purchases and services -€119,384
down €119,384 (-16.2%), from €737,337 to €617,953
- Gross operating margin -€18,545
down €18,545 (-8.7%), from €213,976 to €195,431
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.
Derived cash bridge
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 | €215,274 | €202,539 | -€12,735 | -5.9% |
| Fixed assets | 21/28 | €86,425 | €63,064 | -€23,361 | -27.0% |
| Intangible fixed assets | 21 | €1,241 | €366 | -€875 | -70.5% |
| Tangible fixed assets | 22/27 | €85,094 | €62,609 | -€22,486 | -26.4% |
| Furniture and vehicles | 24 | €27,651 | €16,009 | -€11,642 | -42.1% |
| Other tangible fixed assets | 26 | €57,444 | €46,599 | -€10,844 | -18.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €128,849 | €139,475 | +€10,626 | +8.2% |
| Stocks and contracts in progress | 3 | €6,545 | €6,937 | +€392 | +6.0% |
| Stocks | 30/36 | €6,545 | €6,937 | +€392 | +6.0% |
| Amounts receivable within one year | 40/41 | €14,369 | €22,425 | +€8,055 | +56.1% |
| Trade receivables | 40 | €7,005 | €6,003 | -€1,002 | -14.3% |
| Other amounts receivable | 41 | €7,365 | €16,421 | +€9,057 | +123% |
| Cash at bank and in hand | 54/58 | €105,640 | €107,818 | +€2,179 | +2.1% |
| Deferred charges and accrued income | 490/1 | €2,295 | €2,295 | = | 0.0% |
| Total equity and liabilities | 10/49 | €215,274 | €202,539 | -€12,735 | -5.9% |
| Equity | 10/15 | €73,798 | €58,229 | -€15,569 | -21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,598 | €43,029 | -€15,569 | -26.6% |
| Amounts payable | 17/49 | €141,476 | €144,310 | +€2,834 | +2.0% |
| Amounts payable within one year | 42/48 | €141,476 | €144,310 | +€2,834 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €3,341 | €2,021 | -€1,320 | -39.5% |
| Trade debts | 44 | €75,553 | €85,854 | +€10,301 | +13.6% |
| Suppliers | 440/4 | €75,553 | €85,854 | +€10,301 | +13.6% |
| Taxes, remuneration and social security | 45 | €39,582 | €33,435 | -€6,147 | -15.5% |
| Taxes | 450/3 | €517 | €329 | -€188 | -36.3% |
| Remuneration and social security | 454/9 | €39,065 | €33,106 | -€5,959 | -15.3% |
| Other amounts payable | 47/48 | €23,000 | €23,000 | = | 0.0% |
| Turnover | 70 | €951,313 | €813,384 | -€137,929 | -14.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €737,337 | €617,953 | -€119,384 | -16.2% |
| Remuneration, social security and pensions | 62 | €178,190 | €176,515 | -€1,675 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,154 | €27,699 | -€1,455 | -5.0% |
| Other operating charges | 640/8 | €1,857 | €2,407 | +€550 | +29.6% |
| Gross operating margin | 9900 | €213,976 | €195,431 | -€18,545 | -8.7% |
| Operating profit (loss) | 9901 | €4,775 | -€11,190 | -€15,965 | |
| Financial charges | 65/66B | €4,765 | €4,379 | -€386 | -8.1% |
| Recurring financial charges | 65 | €4,765 | €4,379 | -€386 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €10 | -€15,569 | -€15,579 | |
| Profit (loss) for the period | 9904 | €10 | -€15,569 | -€15,579 | |
| Profit (loss) for the period to be appropriated | 9905 | €10 | -€15,569 | -€15,579 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.