LE DARLING: 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.
LE DARLING
Largest movements
- Cash +€63,667
up €63,667 (+159.8%), from €39,836 to €103,503
mainly Debts after one year (+€85,957) and Net result for the year (+€4,220)
- Financial fixed assets +€26,400
up €26,400 (+43.7%), from €60,400 to €86,800
- Tangible fixed assets -€2,663
down €2,663 (-17.9%), from €14,861 to €12,198
of which Other tangible fixed assets: -€2,095
- Debts after one year +€85,957
up €85,957 (+90.4%), from €95,094 to €181,050
- Profit (loss) carried forward +€4,220
up €4,220 (+30.8%), from €13,711 to €17,931
- Tax, wage and social debts -€3,151
down €3,151 (-62.5%), from €5,040 to €1,889
- Staff costs -€14,237
down €14,237 (-52.6%), from €27,085 to €12,848
- Gross operating margin -€3,330
down €3,330 (-13.2%), from €25,159 to €21,829
- Depreciation -€2,273
down €2,273 (-44.0%), from €5,166 to €2,893
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 | €115,097 | €202,502 | +€87,404 | +75.9% |
| Fixed assets | 21/28 | €75,261 | €98,998 | +€23,737 | +31.5% |
| Tangible fixed assets | 22/27 | €14,861 | €12,198 | -€2,663 | -17.9% |
| Plant, machinery and equipment | 23 | €1,238 | €908 | -€331 | -26.7% |
| Furniture and vehicles | 24 | €1,430 | €1,193 | -€237 | -16.6% |
| Other tangible fixed assets | 26 | €12,193 | €10,098 | -€2,095 | -17.2% |
| Financial fixed assets | 28 | €60,400 | €86,800 | +€26,400 | +43.7% |
| Current assets | 29/58 | €39,836 | €103,503 | +€63,667 | +159.8% |
| Cash at bank and in hand | 54/58 | €39,836 | €103,503 | +€63,667 | +159.8% |
| Total equity and liabilities | 10/49 | €115,097 | €202,502 | +€87,404 | +75.9% |
| Equity | 10/15 | €14,711 | €18,931 | +€4,220 | +28.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,711 | €17,931 | +€4,220 | +30.8% |
| Amounts payable | 17/49 | €100,386 | €183,570 | +€83,184 | +82.9% |
| Amounts payable after more than one year | 17 | €95,094 | €181,050 | +€85,957 | +90.4% |
| Other amounts payable | 178/9 | €95,094 | €181,050 | +€85,957 | +90.4% |
| Amounts payable within one year | 42/48 | €5,293 | €2,520 | -€2,773 | -52.4% |
| Trade debts | 44 | €253 | €631 | +€378 | +149.2% |
| Suppliers | 440/4 | €253 | €631 | +€378 | +149.2% |
| Taxes, remuneration and social security | 45 | €5,040 | €1,889 | -€3,151 | -62.5% |
| Remuneration and social security | 454/9 | €5,040 | €1,889 | -€3,151 | -62.5% |
| Non-recurring operating income | 76A | €63 | - | -€63 | |
| Remuneration, social security and pensions | 62 | €27,085 | €12,848 | -€14,237 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,166 | €2,893 | -€2,273 | -44.0% |
| Other operating charges | 640/8 | €1,779 | €1,585 | -€194 | -10.9% |
| Gross operating margin | 9900 | €25,159 | €21,829 | -€3,330 | -13.2% |
| Operating profit (loss) | 9901 | -€8,871 | €4,503 | +€13,374 | |
| Financial income | 75/76B | €15 | €0 | -€15 | -97.3% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -97.3% |
| Financial charges | 65/66B | €506 | €283 | -€223 | -44.1% |
| Recurring financial charges | 65 | €506 | €283 | -€223 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,362 | €4,220 | +€13,583 | |
| Profit (loss) for the period | 9904 | -€9,362 | €4,220 | +€13,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,362 | €4,220 | +€13,583 |
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.