CD DANCE FACTORY: 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.
CD DANCE FACTORY
Largest movements
- Cash +€19,749
up €19,749 (+1,807%), from €1,093 to €20,842
mainly Net result for the year (+€8,101) and Trade debts (+€5,475)
- Receivables within one year -€1,563
down €1,563 (-6.1%), from €25,819 to €24,255
of which Other amounts receivable: -€1,071
- Reserves +€8,101
up €8,101 (+47.4%), from €17,077 to €25,178
of which Distributable reserves: +€8,101
- Trade debts +€5,475
new in 2025: €5,475
- Tax, wage and social debts +€4,610
up €4,610 (+3,438%), from €134 to €4,744
- Gross operating margin +€15,775
up €15,775, from -€4,349 to €11,425
- Taxes +€3,280
up €3,280 (+2,447%), from €134 to €3,414
- Other operating charges +€476
up €476 (+51.7%), from €921 to €1,397
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 | €26,911 | €45,098 | +€18,186 | +67.6% |
| Current assets | 29/58 | €26,911 | €45,098 | +€18,186 | +67.6% |
| Amounts receivable within one year | 40/41 | €25,819 | €24,255 | -€1,563 | -6.1% |
| Trade receivables | 40 | €600 | €108 | -€492 | -82.0% |
| Other amounts receivable | 41 | €25,219 | €24,147 | -€1,071 | -4.2% |
| Cash at bank and in hand | 54/58 | €1,093 | €20,842 | +€19,749 | +1,807% |
| Total equity and liabilities | 10/49 | €26,911 | €45,098 | +€18,186 | +67.6% |
| Equity | 10/15 | €23,277 | €31,378 | +€8,101 | +34.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,077 | €25,178 | +€8,101 | +47.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,661 | €2,661 | = | 0.0% |
| Distributable reserves | 133 | €12,557 | €20,658 | +€8,101 | +64.5% |
| Provisions and deferred taxes | 16 | €3,500 | €3,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,500 | €3,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable | 17/49 | €134 | €10,219 | +€10,085 | +7,522% |
| Amounts payable within one year | 42/48 | €134 | €10,219 | +€10,085 | +7,522% |
| Trade debts | 44 | - | €5,475 | +€5,475 | |
| Suppliers | 440/4 | - | €5,475 | +€5,475 | |
| Taxes, remuneration and social security | 45 | €134 | €4,744 | +€4,610 | +3,438% |
| Taxes | 450/3 | €134 | €4,744 | +€4,610 | +3,438% |
| Other operating charges | 640/8 | €921 | €1,397 | +€476 | +51.7% |
| Gross operating margin | 9900 | -€4,349 | €11,425 | +€15,775 | |
| Operating profit (loss) | 9901 | -€5,270 | €10,028 | +€15,298 | |
| Financial income | 75/76B | €1,581 | €1,527 | -€54 | -3.4% |
| Recurring financial income | 75 | €1,581 | €1,527 | -€54 | -3.4% |
| Financial charges | 65/66B | €38 | €40 | +€1 | +3.1% |
| Recurring financial charges | 65 | €38 | €40 | +€1 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,728 | €11,515 | +€15,243 | |
| Income taxes | 67/77 | €134 | €3,414 | +€3,280 | +2,447% |
| Profit (loss) for the period | 9904 | -€3,862 | €8,101 | +€11,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,862 | €8,101 | +€11,963 |
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 22 October 2026 via checked.be.