DARYA: 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.
DARYA
Largest movements
- Cash -€21,184
down €21,184 (-44.9%), from €47,165 to €25,981
mainly Stocks and contracts (-€21,007) and Trade debts (-€5,025)
- Stocks and contracts +€21,007
up €21,007 (+79.6%), from €26,384 to €47,391
- Tangible fixed assets -€4,964
down €4,964 (-30.7%), from €16,171 to €11,207
of which Furniture and vehicles: -€4,309
- Profit (loss) carried forward +€5,844
up €5,844 (+9.8%), from €59,657 to €65,501
- Trade debts -€5,025
down €5,025 (-71.8%), from €6,997 to €1,972
- Debts after one year -€4,496
no longer reported in 2025 (was €4,496)
- Tax, wage and social debts -€3,325
down €3,325 (-41.6%), from €7,989 to €4,664
of which Taxes: -€3,325
- Other debts +€1,526
up €1,526 (+206.5%), from €739 to €2,265
No income-statement line moved by more than 1% of the activity.
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 | €90,055 | €84,579 | -€5,476 | -6.1% |
| Fixed assets | 21/28 | €16,171 | €11,207 | -€4,964 | -30.7% |
| Tangible fixed assets | 22/27 | €16,171 | €11,207 | -€4,964 | -30.7% |
| Plant, machinery and equipment | 23 | €1,588 | €933 | -€655 | -41.2% |
| Furniture and vehicles | 24 | €14,583 | €10,274 | -€4,309 | -29.5% |
| Current assets | 29/58 | €73,884 | €73,372 | -€512 | -0.7% |
| Stocks and contracts in progress | 3 | €26,384 | €47,391 | +€21,007 | +79.6% |
| Stocks | 30/36 | €26,384 | €47,391 | +€21,007 | +79.6% |
| Amounts receivable within one year | 40/41 | €335 | - | -€335 | |
| Other amounts receivable | 41 | €335 | - | -€335 | |
| Cash at bank and in hand | 54/58 | €47,165 | €25,981 | -€21,184 | -44.9% |
| Total equity and liabilities | 10/49 | €90,055 | €84,579 | -€5,476 | -6.1% |
| Equity | 10/15 | €69,834 | €75,678 | +€5,844 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €3,977 | €3,977 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,977 | €3,977 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,977 | €3,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,657 | €65,501 | +€5,844 | +9.8% |
| Amounts payable | 17/49 | €20,221 | €8,901 | -€11,320 | -56.0% |
| Amounts payable after more than one year | 17 | €4,496 | - | -€4,496 | |
| Financial debts | 170/4 | €4,496 | - | -€4,496 | |
| Amounts payable within one year | 42/48 | €15,725 | €8,901 | -€6,824 | -43.4% |
| Trade debts | 44 | €6,997 | €1,972 | -€5,025 | -71.8% |
| Suppliers | 440/4 | €6,997 | €1,972 | -€5,025 | -71.8% |
| Taxes, remuneration and social security | 45 | €7,989 | €4,664 | -€3,325 | -41.6% |
| Taxes | 450/3 | €6,089 | €2,764 | -€3,325 | -54.6% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €739 | €2,265 | +€1,526 | +206.5% |
| Turnover | 70 | €313,977 | €315,933 | +€1,956 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €270,359 | €273,151 | +€2,792 | +1.0% |
| Remuneration, social security and pensions | 62 | €28,885 | €28,888 | +€3 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,685 | €4,964 | +€279 | +6.0% |
| Other operating charges | 640/8 | €1,174 | €1,410 | +€236 | +20.1% |
| Gross operating margin | 9900 | €43,618 | €42,782 | -€836 | -1.9% |
| Operating profit (loss) | 9901 | €8,874 | €7,520 | -€1,354 | -15.3% |
| Financial charges | 65/66B | €223 | €215 | -€8 | -3.6% |
| Recurring financial charges | 65 | €223 | €215 | -€8 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €8,651 | €7,305 | -€1,346 | -15.6% |
| Income taxes | 67/77 | - | €1,461 | +€1,461 | |
| Profit (loss) for the period | 9904 | €8,651 | €5,844 | -€2,807 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,651 | €5,844 | -€2,807 | -32.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.