DARWIN CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€108,327
down €108,327 (-99.5%), from €108,900 to €573
of which Trade receivables: -€108,900
- Cash +€71,612
up €71,612 (+138.6%), from €51,660 to €123,272
mainly Receivables within one year (+€108,327) and Depreciation (+€590)
- Profit (loss) carried forward -€17,102
down €17,102 (-18.1%), from €94,384 to €77,282
- Tax, wage and social debts -€15,942
down €15,942 (-27.1%), from €58,879 to €42,937
- Gross operating margin -€142,304
down €142,304, from €126,274 to -€16,029
- Taxes -€31,501
no longer reported in 2025 (was €31,501)
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 | €160,560 | €125,219 | -€35,340 | -22.0% |
| Fixed assets | 21/28 | - | €1,374 | +€1,374 | |
| Tangible fixed assets | 22/27 | - | €1,374 | +€1,374 | |
| Furniture and vehicles | 24 | - | €1,374 | +€1,374 | |
| Current assets | 29/58 | €160,560 | €123,845 | -€36,715 | -22.9% |
| Amounts receivable within one year | 40/41 | €108,900 | €573 | -€108,327 | -99.5% |
| Trade receivables | 40 | €108,900 | - | -€108,900 | |
| Other amounts receivable | 41 | - | €573 | +€573 | |
| Cash at bank and in hand | 54/58 | €51,660 | €123,272 | +€71,612 | +138.6% |
| Total equity and liabilities | 10/49 | €160,560 | €125,219 | -€35,340 | -22.0% |
| Equity | 10/15 | €99,384 | €82,282 | -€17,102 | -17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,384 | €77,282 | -€17,102 | -18.1% |
| Amounts payable | 17/49 | €61,176 | €42,937 | -€18,239 | -29.8% |
| Amounts payable within one year | 42/48 | €60,740 | €42,937 | -€17,803 | -29.3% |
| Trade debts | 44 | €1,467 | - | -€1,467 | |
| Suppliers | 440/4 | €1,467 | - | -€1,467 | |
| Taxes, remuneration and social security | 45 | €58,879 | €42,937 | -€15,942 | -27.1% |
| Taxes | 450/3 | €58,879 | €42,937 | -€15,942 | -27.1% |
| Other amounts payable | 47/48 | €393 | - | -€393 | |
| Accrued charges and deferred income | 492/3 | €436 | - | -€436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €590 | +€590 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €126,274 | -€16,029 | -€142,304 | |
| Operating profit (loss) | 9901 | €125,887 | -€17,019 | -€142,906 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €3 | €92 | +€90 | +3582.0% |
| Recurring financial charges | 65 | €3 | €92 | +€90 | +3582.0% |
| Profit (loss) for the period before taxes | 9903 | €125,884 | -€17,102 | -€142,986 | |
| Income taxes | 67/77 | €31,501 | - | -€31,501 | |
| Profit (loss) for the period | 9904 | €94,384 | -€17,102 | -€111,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,384 | -€17,102 | -€111,485 |
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 10 October 2026 via checked.be.