DI-ARC: 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.
DI-ARC
Largest movements
- Cash -€24,132
down €24,132 (-17.8%), from €135,298 to €111,166
mainly Net result for the year (-€18,089) and Other debts (-€7,962)
- Tangible fixed assets -€8,326
down €8,326 (-72.8%), from €11,445 to €3,119
of which Furniture and vehicles: -€7,868
- Profit (loss) carried forward -€18,089
new in 2025: -€18,089
- Other debts -€7,962
down €7,962 (-56.7%), from €14,048 to €6,086
- Accrued charges and deferred income -€2,873
down €2,873 (-96.8%), from €2,969 to €95
- Tax, wage and social debts -€2,221
no longer reported in 2025 (was €2,221)
- Gross operating margin -€41,090
down €41,090, from €29,578 to -€11,512
- Financial charges -€4,992
down €4,992 (-98.0%), from €5,095 to €103
- Financial income +€2,184
up €2,184 (+1,094%), from €200 to €2,384
- Depreciation -€1,733
down €1,733 (-17.2%), from €10,059 to €8,326
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 | €153,346 | €122,378 | -€30,969 | -20.2% |
| Fixed assets | 21/28 | €11,445 | €3,119 | -€8,326 | -72.8% |
| Tangible fixed assets | 22/27 | €11,445 | €3,119 | -€8,326 | -72.8% |
| Furniture and vehicles | 24 | €10,900 | €3,032 | -€7,868 | -72.2% |
| Other tangible fixed assets | 26 | €545 | €87 | -€458 | -84.1% |
| Current assets | 29/58 | €141,902 | €119,259 | -€22,643 | -16.0% |
| Amounts receivable within one year | 40/41 | €6,093 | €6,756 | +€663 | +10.9% |
| Other amounts receivable | 41 | €6,093 | €6,756 | +€663 | +10.9% |
| Cash at bank and in hand | 54/58 | €135,298 | €111,166 | -€24,132 | -17.8% |
| Deferred charges and accrued income | 490/1 | €510 | €1,337 | +€827 | +162% |
| Total equity and liabilities | 10/49 | €153,346 | €122,378 | -€30,969 | -20.2% |
| Equity | 10/15 | €133,356 | €115,267 | -€18,089 | -13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €130,356 | €130,356 | = | 0.0% |
| Distributable reserves | 133 | €130,356 | €130,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,089 | -€18,089 | |
| Amounts payable | 17/49 | €19,990 | €7,111 | -€12,880 | -64.4% |
| Amounts payable within one year | 42/48 | €17,022 | €7,015 | -€10,006 | -58.8% |
| Trade debts | 44 | €753 | €930 | +€177 | +23.5% |
| Suppliers | 440/4 | €753 | €930 | +€177 | +23.5% |
| Taxes, remuneration and social security | 45 | €2,221 | - | -€2,221 | |
| Taxes | 450/3 | €2,221 | - | -€2,221 | |
| Other amounts payable | 47/48 | €14,048 | €6,086 | -€7,962 | -56.7% |
| Accrued charges and deferred income | 492/3 | €2,969 | €95 | -€2,873 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,059 | €8,326 | -€1,733 | -17.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €29,578 | -€11,512 | -€41,090 | |
| Operating profit (loss) | 9901 | €19,131 | -€20,238 | -€39,369 | |
| Financial income | 75/76B | €200 | €2,384 | +€2,184 | +1,094% |
| Recurring financial income | 75 | €200 | €2,384 | +€2,184 | +1,094% |
| Financial charges | 65/66B | €5,095 | €103 | -€4,992 | -98.0% |
| Recurring financial charges | 65 | €5,095 | €103 | -€4,992 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €14,236 | -€17,957 | -€32,193 | |
| Income taxes | 67/77 | €197 | €132 | -€65 | -32.9% |
| Profit (loss) for the period | 9904 | €14,039 | -€18,089 | -€32,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,039 | -€18,089 | -€32,128 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.