CARL DANO: 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.
CARL DANO
Largest movements
- Receivables after one year -€12,256
down €12,256 (-9.1%), from €134,683 to €122,427
- Tangible fixed assets -€7,821
down €7,821 (-4.7%), from €165,173 to €157,353
of which Land and buildings: -€6,552
- Debts after one year -€17,896
down €17,896 (-30.5%), from €58,736 to €40,839
- Profit (loss) carried forward +€5,227
up €5,227 (+2.7%), from €196,756 to €201,983
- Short-term financial debts -€3,842
down €3,842 (-36.9%), from €10,418 to €6,576
- Financial income +€3,460
up €3,460 (+2,775%), from €125 to €3,584
- Depreciation +€3,448
up €3,448 (+46.0%), from €7,503 to €10,951
- Staff costs -€2,826
down €2,826 (-51.5%), from €5,492 to €2,666
- Gross operating margin +€1,243
up €1,243 (+5.2%), from €23,775 to €25,018
- Taxes +€1,080
up €1,080 (+66.3%), from €1,628 to €2,708
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,129 | €288,130 | -€19,000 | -6.2% |
| Fixed assets | 21/28 | €165,206 | €157,385 | -€7,821 | -4.7% |
| Tangible fixed assets | 22/27 | €165,173 | €157,353 | -€7,821 | -4.7% |
| Land and buildings | 22 | €138,120 | €131,568 | -€6,552 | -4.7% |
| Plant, machinery and equipment | 23 | €606 | €2,667 | +€2,061 | +340% |
| Other tangible fixed assets | 26 | €26,446 | €23,117 | -€3,329 | -12.6% |
| Financial fixed assets | 28 | €33 | €33 | = | 0.0% |
| Current assets | 29/58 | €141,924 | €130,744 | -€11,179 | -7.9% |
| Amounts receivable after more than one year | 29 | €134,683 | €122,427 | -€12,256 | -9.1% |
| Other amounts receivable | 291 | €134,683 | €122,427 | -€12,256 | -9.1% |
| Amounts receivable within one year | 40/41 | €5,776 | €8,080 | +€2,304 | +39.9% |
| Trade receivables | 40 | €4,776 | €6,196 | +€1,420 | +29.7% |
| Other amounts receivable | 41 | €1,000 | €1,884 | +€884 | +88.4% |
| Deferred charges and accrued income | 490/1 | €1,464 | €237 | -€1,227 | -83.8% |
| Total equity and liabilities | 10/49 | €307,129 | €288,130 | -€19,000 | -6.2% |
| Equity | 10/15 | €204,815 | €210,042 | +€5,227 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,756 | €201,983 | +€5,227 | +2.7% |
| Amounts payable | 17/49 | €102,314 | €78,087 | -€24,227 | -23.7% |
| Amounts payable after more than one year | 17 | €58,736 | €40,839 | -€17,896 | -30.5% |
| Financial debts | 170/4 | €58,736 | €40,839 | -€17,896 | -30.5% |
| Amounts payable within one year | 42/48 | €43,578 | €37,248 | -€6,330 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €16,875 | €19,636 | +€2,761 | +16.4% |
| Financial debts | 43 | €10,418 | €6,576 | -€3,842 | -36.9% |
| Credit institutions | 430/8 | €10,418 | €6,576 | -€3,842 | -36.9% |
| Trade debts | 44 | €6,678 | €4,650 | -€2,028 | -30.4% |
| Suppliers | 440/4 | €6,678 | €4,650 | -€2,028 | -30.4% |
| Taxes, remuneration and social security | 45 | €3,207 | €1,236 | -€1,971 | -61.5% |
| Taxes | 450/3 | €3,087 | €1,236 | -€1,851 | -59.9% |
| Remuneration and social security | 454/9 | €120 | - | -€120 | |
| Other amounts payable | 47/48 | €6,400 | €5,150 | -€1,250 | -19.5% |
| Remuneration, social security and pensions | 62 | €5,492 | €2,666 | -€2,826 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,503 | €10,951 | +€3,448 | +46.0% |
| Other operating charges | 640/8 | €1,985 | €2,299 | +€314 | +15.8% |
| Gross operating margin | 9900 | €23,775 | €25,018 | +€1,243 | +5.2% |
| Operating profit (loss) | 9901 | €8,794 | €9,101 | +€307 | +3.5% |
| Financial income | 75/76B | €125 | €3,584 | +€3,460 | +2,775% |
| Recurring financial income | 75 | €125 | €3,584 | +€3,460 | +2,775% |
| Financial charges | 65/66B | €5,644 | €4,750 | -€894 | -15.8% |
| Recurring financial charges | 65 | €5,644 | €4,750 | -€894 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €3,274 | €7,935 | +€4,661 | +142% |
| Income taxes | 67/77 | €1,628 | €2,708 | +€1,080 | +66.3% |
| Profit (loss) for the period | 9904 | €1,646 | €5,227 | +€3,581 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €1,646 | €5,227 | +€3,581 | +218% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.