DARYAN: 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.
DARYAN
Largest movements
- Tangible fixed assets -€8,611
down €8,611 (-36.5%), from €23,572 to €14,961
- Receivables within one year +€3,645
up €3,645 (+18.5%), from €19,701 to €23,347
of which Other amounts receivable: +€3,645
- Stocks and contracts +€1,605
up €1,605 (+61.3%), from €2,619 to €4,224
- Debts after one year -€2,335
down €2,335 (-10.0%), from €23,427 to €21,092
- Current portion of long-term debt -€1,095
down €1,095 (-31.9%), from €3,430 to €2,335
- Gross operating margin -€15,456
down €15,456 (-41.2%), from €37,498 to €22,042
- Depreciation +€5,882
up €5,882 (+186.1%), from €3,161 to €9,043
- Staff costs -€5,267
down €5,267 (-35.6%), from €14,803 to €9,536
- Taxes +€1,925
up €1,925 (+229.2%), from €840 to €2,765
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 | €55,597 | €52,051 | -€3,546 | -6.4% |
| Fixed assets | 21/28 | €23,572 | €14,961 | -€8,611 | -36.5% |
| Tangible fixed assets | 22/27 | €23,572 | €14,961 | -€8,611 | -36.5% |
| Furniture and vehicles | 24 | €23,572 | €14,961 | -€8,611 | -36.5% |
| Current assets | 29/58 | €32,024 | €37,090 | +€5,065 | +15.8% |
| Stocks and contracts in progress | 3 | €2,619 | €4,224 | +€1,605 | +61.3% |
| Stocks | 30/36 | €2,619 | €4,224 | +€1,605 | +61.3% |
| Amounts receivable within one year | 40/41 | €19,701 | €23,347 | +€3,645 | +18.5% |
| Trade receivables | 40 | €4,500 | €4,500 | = | 0.0% |
| Other amounts receivable | 41 | €15,201 | €18,847 | +€3,645 | +24.0% |
| Cash at bank and in hand | 54/58 | €9,704 | €9,519 | -€185 | -1.9% |
| Total equity and liabilities | 10/49 | €55,597 | €52,051 | -€3,546 | -6.4% |
| Equity | 10/15 | €28,292 | €28,331 | +€38 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,292 | €23,331 | +€38 | +0.2% |
| Amounts payable | 17/49 | €27,304 | €23,720 | -€3,584 | -13.1% |
| Amounts payable after more than one year | 17 | €23,427 | €21,092 | -€2,335 | -10.0% |
| Financial debts | 170/4 | €23,427 | €21,092 | -€2,335 | -10.0% |
| Amounts payable within one year | 42/48 | €3,877 | €2,628 | -€1,249 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €3,430 | €2,335 | -€1,095 | -31.9% |
| Trade debts | 44 | €447 | €293 | -€155 | -34.6% |
| Suppliers | 440/4 | €447 | €293 | -€155 | -34.6% |
| Remuneration, social security and pensions | 62 | €14,803 | €9,536 | -€5,267 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,161 | €9,043 | +€5,882 | +186.1% |
| Other operating charges | 640/8 | €838 | €586 | -€252 | -30.1% |
| Gross operating margin | 9900 | €37,498 | €22,042 | -€15,456 | -41.2% |
| Operating profit (loss) | 9901 | €18,696 | €2,877 | -€15,819 | -84.6% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €18,627 | €2,803 | -€15,824 | -85.0% |
| Income taxes | 67/77 | €840 | €2,765 | +€1,925 | +229.2% |
| Profit (loss) for the period | 9904 | €17,787 | €38 | -€17,749 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,787 | €38 | -€17,749 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.