DARYS: 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.
DARYS
Largest movements
- Current investments -€25,228
down €25,228 (-29.9%), from €84,463 to €59,234
- Tangible fixed assets -€17,558
down €17,558 (-4.8%), from €363,731 to €346,173
of which Land and buildings: -€9,696
- Receivables within one year -€16,024
down €16,024 (-95.9%), from €16,711 to €687
of which Trade receivables: -€16,556
- Cash +€5,790
up €5,790 (+51.3%), from €11,288 to €17,077
mainly Current investments (+€25,228) and Depreciation (+€17,558)
- Reserves -€34,899
down €34,899 (-43.7%), from €79,773 to €44,874
of which Distributable reserves: -€34,899
- Debts after one year -€12,343
down €12,343 (-10.7%), from €115,677 to €103,334
- Trade debts -€5,428
down €5,428 (-86.7%), from €6,259 to €831
- Gross operating margin -€31,953
down €31,953, from €21,866 to -€10,088
- Depreciation -€646
down €646 (-3.5%), from €18,204 to €17,558
- Financial charges -€307
down €307 (-7.3%), from €4,214 to €3,907
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 | €479,588 | €426,712 | -€52,876 | -11.0% |
| Fixed assets | 21/28 | €363,731 | €346,173 | -€17,558 | -4.8% |
| Tangible fixed assets | 22/27 | €363,731 | €346,173 | -€17,558 | -4.8% |
| Land and buildings | 22 | €355,085 | €345,389 | -€9,696 | -2.7% |
| Plant, machinery and equipment | 23 | €416 | €321 | -€96 | -23.0% |
| Furniture and vehicles | 24 | €8,230 | €464 | -€7,766 | -94.4% |
| Current assets | 29/58 | €115,857 | €80,539 | -€35,318 | -30.5% |
| Amounts receivable within one year | 40/41 | €16,711 | €687 | -€16,024 | -95.9% |
| Trade receivables | 40 | €16,711 | €155 | -€16,556 | -99.1% |
| Other amounts receivable | 41 | €0 | €532 | +€532 | |
| Current investments | 50/53 | €84,463 | €59,234 | -€25,228 | -29.9% |
| Cash at bank and in hand | 54/58 | €11,288 | €17,077 | +€5,790 | +51.3% |
| Deferred charges and accrued income | 490/1 | €3,395 | €3,540 | +€145 | +4.3% |
| Total equity and liabilities | 10/49 | €479,588 | €426,712 | -€52,876 | -11.0% |
| Equity | 10/15 | €98,373 | €63,474 | -€34,899 | -35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,773 | €44,874 | -€34,899 | -43.7% |
| 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 | €77,913 | €43,014 | -€34,899 | -44.8% |
| Amounts payable | 17/49 | €381,215 | €363,238 | -€17,977 | -4.7% |
| Amounts payable after more than one year | 17 | €115,677 | €103,334 | -€12,343 | -10.7% |
| Financial debts | 170/4 | €115,677 | €103,334 | -€12,343 | -10.7% |
| Amounts payable within one year | 42/48 | €265,538 | €259,903 | -€5,635 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €211,997 | €212,343 | +€345 | +0.2% |
| Financial debts | 43 | €0 | €13 | +€13 | |
| Credit institutions | 430/8 | €0 | €13 | +€13 | |
| Trade debts | 44 | €6,259 | €831 | -€5,428 | -86.7% |
| Suppliers | 440/4 | €6,259 | €831 | -€5,428 | -86.7% |
| Taxes, remuneration and social security | 45 | €3,680 | €1,107 | -€2,573 | -69.9% |
| Taxes | 450/3 | €3,380 | €507 | -€2,873 | -85.0% |
| Remuneration and social security | 454/9 | €300 | €600 | +€300 | +100.0% |
| Other amounts payable | 47/48 | €43,602 | €45,610 | +€2,008 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,204 | €17,558 | -€646 | -3.5% |
| Other operating charges | 640/8 | €2,287 | €2,163 | -€123 | -5.4% |
| Gross operating margin | 9900 | €21,866 | -€10,088 | -€31,953 | |
| Operating profit (loss) | 9901 | €1,375 | -€29,809 | -€31,185 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,214 | €3,907 | -€307 | -7.3% |
| Recurring financial charges | 65 | €4,214 | €3,907 | -€307 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,839 | -€33,716 | -€30,878 | -1087.8% |
| Income taxes | 67/77 | €1,345 | €1,182 | -€163 | -12.1% |
| Profit (loss) for the period | 9904 | -€4,184 | -€34,899 | -€30,715 | -734.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,184 | -€34,899 | -€30,715 | -734.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.