DARWINULA: 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.
DARWINULA
Largest movements
- Deferred charges and accrued income -€9,578
down €9,578 (-84.7%), from €11,314 to €1,736
- Cash -€7,165
down €7,165 (-30.1%), from €23,777 to €16,612
mainly Net result for the year (-€14,748) and Contributions, distributions and other (-€9,968)
- Tangible fixed assets -€2,255
down €2,255 (-37.2%), from €6,066 to €3,811
of which Land and buildings: -€2,091
- Current investments +€1,890
up €1,890 (+14.7%), from €12,875 to €14,765
- Receivables within one year +€1,141
up €1,141 (+29.2%), from €3,900 to €5,040
of which Trade receivables: +€1,449
- Profit (loss) carried forward -€14,748
down €14,748, from €0 to -€14,748
- Reserves -€9,968
down €9,968 (-49.8%), from €20,010 to €10,043
of which Distributable reserves: -€9,968
- Other debts +€7,793
up €7,793 (+112%), from €6,934 to €14,727
- Trade debts +€955
up €955 (+99.7%), from €958 to €1,913
- Gross operating margin -€18,250
down €18,250, from €11,181 to -€7,069
- Depreciation -€1,679
down €1,679 (-31.8%), from €5,282 to €3,603
- Taxes -€1,413
down €1,413 (-91.4%), from €1,546 to €133
- Financial charges +€756
up €756 (+64.4%), from €1,174 to €1,929
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 | €57,933 | €41,965 | -€15,967 | -27.6% |
| Fixed assets | 21/28 | €6,066 | €3,811 | -€2,255 | -37.2% |
| Tangible fixed assets | 22/27 | €6,066 | €3,811 | -€2,255 | -37.2% |
| Land and buildings | 22 | €3,306 | €1,215 | -€2,091 | -63.3% |
| Plant, machinery and equipment | 23 | €2,760 | €2,597 | -€163 | -5.9% |
| Current assets | 29/58 | €51,867 | €38,154 | -€13,713 | -26.4% |
| Amounts receivable within one year | 40/41 | €3,900 | €5,040 | +€1,141 | +29.2% |
| Trade receivables | 40 | €1,747 | €3,196 | +€1,449 | +82.9% |
| Other amounts receivable | 41 | €2,153 | €1,845 | -€308 | -14.3% |
| Current investments | 50/53 | €12,875 | €14,765 | +€1,890 | +14.7% |
| Cash at bank and in hand | 54/58 | €23,777 | €16,612 | -€7,165 | -30.1% |
| Deferred charges and accrued income | 490/1 | €11,314 | €1,736 | -€9,578 | -84.7% |
| Total equity and liabilities | 10/49 | €57,933 | €41,965 | -€15,967 | -27.6% |
| Equity | 10/15 | €50,010 | €25,295 | -€24,716 | -49.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €20,010 | €10,043 | -€9,968 | -49.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,010 | €10,043 | -€9,968 | -49.8% |
| Profit (loss) carried forward | 14 | €0 | -€14,748 | -€14,748 | |
| Amounts payable | 17/49 | €7,922 | €16,670 | +€8,748 | +110% |
| Amounts payable within one year | 42/48 | €7,922 | €16,670 | +€8,748 | +110% |
| Trade debts | 44 | €958 | €1,913 | +€955 | +99.7% |
| Suppliers | 440/4 | €958 | €1,913 | +€955 | +99.7% |
| Taxes, remuneration and social security | 45 | €30 | €30 | = | 0.0% |
| Taxes | 450/3 | €30 | €30 | = | 0.0% |
| Other amounts payable | 47/48 | €6,934 | €14,727 | +€7,793 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,282 | €3,603 | -€1,679 | -31.8% |
| Other operating charges | 640/8 | €1,959 | €2,026 | +€67 | +3.4% |
| Gross operating margin | 9900 | €11,181 | -€7,069 | -€18,250 | |
| Operating profit (loss) | 9901 | €3,940 | -€12,698 | -€16,638 | |
| Financial income | 75/76B | €9 | €13 | +€4 | +47.6% |
| Recurring financial income | 75 | €9 | €13 | +€4 | +47.6% |
| Financial charges | 65/66B | €1,174 | €1,929 | +€756 | +64.4% |
| Recurring financial charges | 65 | €1,174 | €1,929 | +€756 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €2,775 | -€14,615 | -€17,390 | |
| Income taxes | 67/77 | €1,546 | €133 | -€1,413 | -91.4% |
| Profit (loss) for the period | 9904 | €1,229 | -€14,748 | -€15,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,229 | -€14,748 | -€15,977 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.