Darwin4u: 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.
Darwin4u
Largest movements
- Stocks and contracts -€5,017
down €5,017 (-6.5%), from €77,320 to €72,303
- Cash +€4,821
up €4,821 (+69.2%), from €6,970 to €11,791
mainly Net result for the year (+€9,914) and Stocks and contracts (+€5,017)
- Receivables within one year -€2,865
down €2,865 (-29.3%), from €9,767 to €6,902
of which Other amounts receivable: -€3,609
- Tangible fixed assets -€1,460
down €1,460 (-19.0%), from €7,705 to €6,245
of which Furniture and vehicles: -€1,260
- Intangible fixed assets -€1,308
down €1,308 (-80.1%), from €1,632 to €324
- Trade debts -€13,937
down €13,937 (-42.2%), from €33,005 to €19,067
- Reserves +€9,914
up €9,914 (+63.4%), from €15,646 to €25,560
of which Distributable reserves: +€9,914
- Other debts -€6,241
down €6,241 (-32.5%), from €19,213 to €12,972
- Tax, wage and social debts +€4,563
up €4,563 (+5,353%), from €85 to €4,649
- Gross operating margin +€11,137
up €11,137 (+97.1%), from €11,472 to €22,610
- Taxes +€3,718
up €3,718 (+213%), from €1,748 to €5,466
- Depreciation +€594
up €594 (+14.3%), from €4,167 to €4,762
- Other operating charges -€548
down €548 (-20.6%), from €2,665 to €2,117
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 | €103,394 | €97,566 | -€5,829 | -5.6% |
| Fixed assets | 21/28 | €9,337 | €6,569 | -€2,768 | -29.6% |
| Intangible fixed assets | 21 | €1,632 | €324 | -€1,308 | -80.1% |
| Tangible fixed assets | 22/27 | €7,705 | €6,245 | -€1,460 | -19.0% |
| Furniture and vehicles | 24 | €6,380 | €5,119 | -€1,260 | -19.8% |
| Other tangible fixed assets | 26 | €1,325 | €1,125 | -€200 | -15.1% |
| Current assets | 29/58 | €94,057 | €90,997 | -€3,061 | -3.3% |
| Stocks and contracts in progress | 3 | €77,320 | €72,303 | -€5,017 | -6.5% |
| Stocks | 30/36 | €77,320 | €72,303 | -€5,017 | -6.5% |
| Amounts receivable within one year | 40/41 | €9,767 | €6,902 | -€2,865 | -29.3% |
| Trade receivables | 40 | €1,906 | €2,651 | +€745 | +39.1% |
| Other amounts receivable | 41 | €7,861 | €4,251 | -€3,609 | -45.9% |
| Cash at bank and in hand | 54/58 | €6,970 | €11,791 | +€4,821 | +69.2% |
| Total equity and liabilities | 10/49 | €103,394 | €97,566 | -€5,829 | -5.6% |
| Equity | 10/15 | €50,964 | €60,877 | +€9,914 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,646 | €25,560 | +€9,914 | +63.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,786 | €23,700 | +€9,914 | +71.9% |
| Profit (loss) carried forward | 14 | €29,118 | €29,118 | = | 0.0% |
| Amounts payable | 17/49 | €52,431 | €36,688 | -€15,743 | -30.0% |
| Amounts payable within one year | 42/48 | €52,431 | €36,688 | -€15,743 | -30.0% |
| Trade debts | 44 | €33,005 | €19,067 | -€13,937 | -42.2% |
| Suppliers | 440/4 | €33,005 | €19,067 | -€13,937 | -42.2% |
| Advances received on contracts in progress | 46 | €128 | - | -€128 | |
| Taxes, remuneration and social security | 45 | €85 | €4,649 | +€4,563 | +5,353% |
| Taxes | 450/3 | €85 | €4,649 | +€4,563 | +5,353% |
| Other amounts payable | 47/48 | €19,213 | €12,972 | -€6,241 | -32.5% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,167 | €4,762 | +€594 | +14.3% |
| Other operating charges | 640/8 | €2,665 | €2,117 | -€548 | -20.6% |
| Gross operating margin | 9900 | €11,472 | €22,610 | +€11,137 | +97.1% |
| Operating profit (loss) | 9901 | €4,640 | €15,731 | +€11,091 | +239% |
| Financial income | 75/76B | €165 | €89 | -€75 | -45.7% |
| Recurring financial income | 75 | €165 | €89 | -€75 | -45.7% |
| Financial charges | 65/66B | €509 | €441 | -€68 | -13.4% |
| Recurring financial charges | 65 | €509 | €441 | -€68 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €4,295 | €15,380 | +€11,084 | +258% |
| Income taxes | 67/77 | €1,748 | €5,466 | +€3,718 | +213% |
| Profit (loss) for the period | 9904 | €2,548 | €9,914 | +€7,366 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €2,548 | €9,914 | +€7,366 | +289% |
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 13 October 2026 via checked.be.