Darzana: 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.
Darzana
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €259,914,548 | €259,832,556 | -€81,992 | 0.0% |
| Fixed assets | 21/28 | €259,812,556 | €259,812,556 | = | 0.0% |
| Financial fixed assets | 28 | €259,812,556 | €259,812,556 | = | 0.0% |
| Affiliated companies | 280/1 | €241,975,939 | €241,975,939 | = | 0.0% |
| Participating interests | 280 | €241,975,939 | €241,975,939 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €17,836,617 | €17,836,617 | = | 0.0% |
| Participating interests | 282 | €17,836,617 | €17,836,617 | = | 0.0% |
| Current assets | 29/58 | €101,992 | €20,000 | -€81,992 | -80.4% |
| Amounts receivable within one year | 40/41 | €101,992 | €20,000 | -€81,992 | -80.4% |
| Trade receivables | 40 | €2,992 | - | -€2,992 | |
| Other amounts receivable | 41 | €99,000 | €20,000 | -€79,000 | -79.8% |
| Total equity and liabilities | 10/49 | €259,914,548 | €259,832,556 | -€81,992 | 0.0% |
| Equity | 10/15 | €243,991,114 | €243,607,578 | -€383,536 | -0.2% |
| Contributions | 10/11 | €275,627,239 | €275,627,239 | = | 0.0% |
| Capital | 10 | €275,627,239 | €275,627,239 | = | 0.0% |
| Issued capital | 100 | €275,627,239 | €275,627,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,636,125 | -€32,019,661 | -€383,536 | -1.2% |
| Amounts payable | 17/49 | €15,923,434 | €16,224,978 | +€301,544 | +1.9% |
| Amounts payable within one year | 42/48 | €15,923,434 | €16,224,978 | +€301,544 | +1.9% |
| Financial debts | 43 | €15,917,062 | €16,221,828 | +€304,766 | +1.9% |
| Credit institutions | 430/8 | €15,917,062 | €16,221,828 | +€304,766 | +1.9% |
| Trade debts | 44 | €6,372 | €3,150 | -€3,222 | -50.6% |
| Suppliers | 440/4 | €6,372 | €3,150 | -€3,222 | -50.6% |
| Operating income | 70/76A | €23,670 | €14,740 | -€8,930 | -37.7% |
| Other operating income | 74 | €23,670 | €14,740 | -€8,930 | -37.7% |
| Operating charges | 60/66A | €310,997 | €4,689 | -€306,308 | -98.5% |
| Services and other goods | 61 | €310,997 | €4,689 | -€306,308 | -98.5% |
| Operating profit (loss) | 9901 | -€287,327 | €10,051 | +€297,378 | |
| Financial charges | 65/66B | €576,765 | €393,587 | -€183,178 | -31.8% |
| Recurring financial charges | 65 | €576,765 | €393,587 | -€183,178 | -31.8% |
| Debt charges | 650 | €576,403 | €393,167 | -€183,237 | -31.8% |
| Other financial charges | 652/9 | €362 | €420 | +€59 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€864,092 | -€383,536 | +€480,557 | +55.6% |
| Profit (loss) for the period | 9904 | -€864,092 | -€383,536 | +€480,557 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€864,092 | -€383,536 | +€480,557 | +55.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.