BT DANI: 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.
BT DANI
Largest movements
- Tangible fixed assets +€29,267
up €29,267 (+30.0%), from €97,407 to €126,674
of which Furniture and vehicles: +€48,677
- Receivables within one year +€12,510
up €12,510 (+13.2%), from €94,898 to €107,408
of which Other amounts receivable: +€18,299
- Cash -€6,370
down €6,370 (-30.6%), from €20,825 to €14,455
mainly Investment in fixed assets (net) (-€63,555) and Receivables within one year (-€12,510)
- Deferred charges and accrued income +€3,472
up €3,472 (+76.0%), from €4,568 to €8,040
- Debts after one year +€25,495
up €25,495 (+42.3%), from €60,340 to €85,835
- Current portion of long-term debt +€11,550
up €11,550 (+56.3%), from €20,528 to €32,078
- Tax, wage and social debts +€7,263
up €7,263 (+218%), from €3,326 to €10,590
of which Remuneration and social security: +€8,135
- Trade debts -€5,015
down €5,015 (-14.4%), from €34,792 to €29,777
- Gross operating margin -€14,577
down €14,577 (-24.2%), from €60,279 to €45,702
- Depreciation +€7,032
up €7,032 (+25.8%), from €27,257 to €34,288
- Other operating charges -€4,757
down €4,757 (-53.8%), from €8,851 to €4,093
- Financial charges +€1,291
up €1,291 (+28.5%), from €4,531 to €5,822
- Financial income -€753
down €753 (-86.8%), from €867 to €114
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 | €217,698 | €256,577 | +€38,879 | +17.9% |
| Fixed assets | 21/28 | €97,407 | €126,674 | +€29,267 | +30.0% |
| Tangible fixed assets | 22/27 | €97,407 | €126,674 | +€29,267 | +30.0% |
| Plant, machinery and equipment | 23 | €1,968 | €2,084 | +€116 | +5.9% |
| Furniture and vehicles | 24 | €16,748 | €65,426 | +€48,677 | +291% |
| Leasing and similar rights | 25 | €78,691 | €59,165 | -€19,526 | -24.8% |
| Current assets | 29/58 | €120,291 | €129,903 | +€9,612 | +8.0% |
| Amounts receivable within one year | 40/41 | €94,898 | €107,408 | +€12,510 | +13.2% |
| Trade receivables | 40 | €87,829 | €82,040 | -€5,789 | -6.6% |
| Other amounts receivable | 41 | €7,069 | €25,368 | +€18,299 | +259% |
| Cash at bank and in hand | 54/58 | €20,825 | €14,455 | -€6,370 | -30.6% |
| Deferred charges and accrued income | 490/1 | €4,568 | €8,040 | +€3,472 | +76.0% |
| Total equity and liabilities | 10/49 | €217,698 | €256,577 | +€38,879 | +17.9% |
| Equity | 10/15 | €98,223 | €97,809 | -€415 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,163 | €89,749 | -€415 | -0.5% |
| Amounts payable | 17/49 | €119,475 | €158,768 | +€39,293 | +32.9% |
| Amounts payable after more than one year | 17 | €60,340 | €85,835 | +€25,495 | +42.3% |
| Financial debts | 170/4 | €60,340 | €85,835 | +€25,495 | +42.3% |
| Amounts payable within one year | 42/48 | €59,135 | €72,934 | +€13,798 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €20,528 | €32,078 | +€11,550 | +56.3% |
| Trade debts | 44 | €34,792 | €29,777 | -€5,015 | -14.4% |
| Suppliers | 440/4 | €34,792 | €29,777 | -€5,015 | -14.4% |
| Taxes, remuneration and social security | 45 | €3,326 | €10,590 | +€7,263 | +218% |
| Taxes | 450/3 | €3,326 | €2,455 | -€872 | -26.2% |
| Remuneration and social security | 454/9 | - | €8,135 | +€8,135 | |
| Other amounts payable | 47/48 | €489 | €489 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,257 | €34,288 | +€7,032 | +25.8% |
| Other operating charges | 640/8 | €8,851 | €4,093 | -€4,757 | -53.8% |
| Gross operating margin | 9900 | €60,279 | €45,702 | -€14,577 | -24.2% |
| Operating profit (loss) | 9901 | €24,172 | €7,320 | -€16,852 | -69.7% |
| Financial income | 75/76B | €867 | €114 | -€753 | -86.8% |
| Recurring financial income | 75 | €867 | €114 | -€753 | -86.8% |
| Financial charges | 65/66B | €4,531 | €5,822 | +€1,291 | +28.5% |
| Recurring financial charges | 65 | €4,531 | €5,822 | +€1,291 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €20,508 | €1,612 | -€18,895 | -92.1% |
| Income taxes | 67/77 | €2,604 | €2,027 | -€577 | -22.2% |
| Profit (loss) for the period | 9904 | €17,904 | -€415 | -€18,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,904 | -€415 | -€18,319 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.