GROUP DARIMONT: 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.
GROUP DARIMONT
Largest movements
- Tangible fixed assets +€281,011
up €281,011 (+40.0%), from €703,072 to €984,083
of which Land and buildings: +€301,032
- Receivables within one year +€116,239
up €116,239 (+86.3%), from €134,651 to €250,890
of which Trade receivables: +€109,166
- Stocks and contracts -€51,358
down €51,358 (-33.3%), from €154,110 to €102,752
- Debts after one year +€256,493
up €256,493 (+64.9%), from €395,148 to €651,641
of which Financial debts: +€234,493
- Trade debts +€90,882
up €90,882 (+113%), from €80,756 to €171,638
- Advances received -€42,752
no longer reported in 2024 (was €42,752)
- Current portion of long-term debt +€28,862
up €28,862 (+214%), from €13,484 to €42,346
- Short-term financial debts +€23,904
up €23,904 (+56.2%), from €42,500 to €66,404
- Gross operating margin +€32,917
up €32,917 (+37.5%), from €87,738 to €120,655
- Depreciation +€21,957
up €21,957 (+54.8%), from €40,086 to €62,042
- Financial charges +€9,596
up €9,596 (+43.4%), from €22,117 to €31,713
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,003,773 | €1,358,878 | +€355,105 | +35.4% |
| Fixed assets | 21/28 | €703,072 | €984,083 | +€281,011 | +40.0% |
| Tangible fixed assets | 22/27 | €703,072 | €984,083 | +€281,011 | +40.0% |
| Land and buildings | 22 | €584,140 | €885,172 | +€301,032 | +51.5% |
| Plant, machinery and equipment | 23 | €64,002 | €53,064 | -€10,938 | -17.1% |
| Furniture and vehicles | 24 | €27,409 | €26,943 | -€466 | -1.7% |
| Leasing and similar rights | 25 | €25,385 | €17,625 | -€7,760 | -30.6% |
| Other tangible fixed assets | 26 | €2,137 | €1,281 | -€856 | -40.1% |
| Current assets | 29/58 | €300,701 | €374,794 | +€74,094 | +24.6% |
| Stocks and contracts in progress | 3 | €154,110 | €102,752 | -€51,358 | -33.3% |
| Stocks | 30/36 | €154,110 | €102,752 | -€51,358 | -33.3% |
| Amounts receivable within one year | 40/41 | €134,651 | €250,890 | +€116,239 | +86.3% |
| Trade receivables | 40 | €134,651 | €243,816 | +€109,166 | +81.1% |
| Other amounts receivable | 41 | - | €7,074 | +€7,074 | |
| Cash at bank and in hand | 54/58 | €8,965 | €17,948 | +€8,983 | +100% |
| Deferred charges and accrued income | 490/1 | €2,975 | €3,205 | +€229 | +7.7% |
| Total equity and liabilities | 10/49 | €1,003,773 | €1,358,878 | +€355,105 | +35.4% |
| Equity | 10/15 | €255,690 | €272,334 | +€16,644 | +6.5% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €212,459 | €231,457 | +€18,998 | +8.9% |
| Non-distributable reserves | 130/1 | €1,864 | €1,864 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,864 | €1,864 | = | 0.0% |
| Distributable reserves | 133 | €210,595 | €229,593 | +€18,998 | +9.0% |
| Profit (loss) carried forward | 14 | €18,998 | €19,440 | +€442 | +2.3% |
| Investment grants | 15 | €5,591 | €2,796 | -€2,796 | -50.0% |
| Amounts payable | 17/49 | €748,084 | €1,086,544 | +€338,461 | +45.2% |
| Amounts payable after more than one year | 17 | €395,148 | €651,641 | +€256,493 | +64.9% |
| Financial debts | 170/4 | €392,148 | €626,641 | +€234,493 | +59.8% |
| Other amounts payable | 178/9 | €3,000 | €25,000 | +€22,000 | +733% |
| Amounts payable within one year | 42/48 | €350,939 | €433,565 | +€82,626 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €13,484 | €42,346 | +€28,862 | +214% |
| Financial debts | 43 | €42,500 | €66,404 | +€23,904 | +56.2% |
| Credit institutions | 430/8 | €42,500 | €66,404 | +€23,904 | +56.2% |
| Trade debts | 44 | €80,756 | €171,638 | +€90,882 | +113% |
| Suppliers | 440/4 | €80,756 | €171,638 | +€90,882 | +113% |
| Advances received on contracts in progress | 46 | €42,752 | - | -€42,752 | |
| Taxes, remuneration and social security | 45 | €30,553 | €14,519 | -€16,035 | -52.5% |
| Taxes | 450/3 | €30,553 | €14,519 | -€16,035 | -52.5% |
| Other amounts payable | 47/48 | €140,894 | €138,658 | -€2,236 | -1.6% |
| Accrued charges and deferred income | 492/3 | €1,996 | €1,337 | -€659 | -33.0% |
| Non-recurring operating income | 76A | €381 | - | -€381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,086 | €62,042 | +€21,957 | +54.8% |
| Other operating charges | 640/8 | €2,418 | €2,685 | +€267 | +11.0% |
| Gross operating margin | 9900 | €87,738 | €120,655 | +€32,917 | +37.5% |
| Operating profit (loss) | 9901 | €45,234 | €55,928 | +€10,693 | +23.6% |
| Financial income | 75/76B | €2,815 | €2,811 | -€4 | -0.2% |
| Recurring financial income | 75 | €2,815 | €2,811 | -€4 | -0.2% |
| Financial charges | 65/66B | €22,117 | €31,713 | +€9,596 | +43.4% |
| Recurring financial charges | 65 | €22,117 | €31,713 | +€9,596 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €25,932 | €27,025 | +€1,093 | +4.2% |
| Income taxes | 67/77 | €6,934 | €7,585 | +€651 | +9.4% |
| Profit (loss) for the period | 9904 | €18,998 | €19,440 | +€442 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,998 | €19,440 | +€442 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.