Chez Dan & Co: 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.
Chez Dan & Co
Largest movements
- Tangible fixed assets +€350,226
up €350,226 (+213%), from €164,444 to €514,670
of which Land and buildings: +€405,911
- Receivables within one year -€29,657
down €29,657 (-80.2%), from €36,984 to €7,327
of which Other amounts receivable: -€31,140
- Stocks and contracts -€25,491
down €25,491 (-19.8%), from €128,831 to €103,339
- Cash +€8,506
up €8,506 (+20.3%), from €41,969 to €50,476
mainly Debts after one year (+€328,896) and Depreciation (+€63,252)
- Debts after one year +€328,896
up €328,896 (+213%), from €154,430 to €483,326
of which Financial debts: +€268,896
- Accrued charges and deferred income -€43,959
down €43,959 (-96.9%), from €45,345 to €1,386
- Current portion of long-term debt +€11,684
up €11,684 (+48.4%), from €24,131 to €35,816
- Trade debts -€7,269
down €7,269 (-33.5%), from €21,686 to €14,417
- Profit (loss) carried forward +€7,121
up €7,121 (+16.0%), from €44,536 to €51,658
- Depreciation +€37,657
up €37,657 (+147%), from €25,595 to €63,252
- Financial charges +€13,687
up €13,687 (+195%), from €7,021 to €20,708
- Gross operating margin +€10,645
up €10,645 (+7.8%), from €136,064 to €146,710
- Taxes -€9,220
down €9,220 (-82.9%), from €11,124 to €1,904
- Staff costs +€7,507
up €7,507 (+20.7%), from €36,288 to €43,795
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 | €393,943 | €696,201 | +€302,258 | +76.7% |
| Fixed assets | 21/28 | €183,685 | €530,911 | +€347,226 | +189% |
| Intangible fixed assets | 21 | €19,241 | €16,241 | -€3,000 | -15.6% |
| Tangible fixed assets | 22/27 | €164,444 | €514,670 | +€350,226 | +213% |
| Land and buildings | 22 | €98,522 | €504,433 | +€405,911 | +412% |
| Plant, machinery and equipment | 23 | €5,624 | €3,051 | -€2,573 | -45.7% |
| Furniture and vehicles | 24 | €9,855 | €7,186 | -€2,669 | -27.1% |
| Other tangible fixed assets | 26 | €50,443 | €0 | -€50,443 | -100% |
| Current assets | 29/58 | €210,258 | €165,290 | -€44,968 | -21.4% |
| Stocks and contracts in progress | 3 | €128,831 | €103,339 | -€25,491 | -19.8% |
| Stocks | 30/36 | €128,831 | €103,339 | -€25,491 | -19.8% |
| Amounts receivable within one year | 40/41 | €36,984 | €7,327 | -€29,657 | -80.2% |
| Trade receivables | 40 | €146 | €1,629 | +€1,483 | +1,013% |
| Other amounts receivable | 41 | €36,837 | €5,697 | -€31,140 | -84.5% |
| Cash at bank and in hand | 54/58 | €41,969 | €50,476 | +€8,506 | +20.3% |
| Deferred charges and accrued income | 490/1 | €2,474 | €4,148 | +€1,674 | +67.7% |
| Total equity and liabilities | 10/49 | €393,943 | €696,201 | +€302,258 | +76.7% |
| Equity | 10/15 | €124,460 | €133,085 | +€8,625 | +6.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,846 | +€1,846 | |
| Reserves | 13 | €73,471 | €73,529 | +€58 | +0.1% |
| Distributable reserves | 133 | €73,471 | €73,529 | +€58 | +0.1% |
| Profit (loss) carried forward | 14 | €44,536 | €51,658 | +€7,121 | +16.0% |
| Investment grants | 15 | €3,952 | €3,553 | -€399 | -10.1% |
| Amounts payable | 17/49 | €269,483 | €563,116 | +€293,633 | +109% |
| Amounts payable after more than one year | 17 | €154,430 | €483,326 | +€328,896 | +213% |
| Financial debts | 170/4 | €154,430 | €423,326 | +€268,896 | +174% |
| Other amounts payable | 178/9 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €69,709 | €78,404 | +€8,695 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €24,131 | €35,816 | +€11,684 | +48.4% |
| Trade debts | 44 | €21,686 | €14,417 | -€7,269 | -33.5% |
| Suppliers | 440/4 | €21,686 | €14,417 | -€7,269 | -33.5% |
| Taxes, remuneration and social security | 45 | €18,085 | €16,645 | -€1,440 | -8.0% |
| Taxes | 450/3 | €6,079 | €4,282 | -€1,797 | -29.6% |
| Remuneration and social security | 454/9 | €12,005 | €12,363 | +€358 | +3.0% |
| Other amounts payable | 47/48 | €5,807 | €11,526 | +€5,719 | +98.5% |
| Accrued charges and deferred income | 492/3 | €45,345 | €1,386 | -€43,959 | -96.9% |
| Remuneration, social security and pensions | 62 | €36,288 | €43,795 | +€7,507 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,595 | €63,252 | +€37,657 | +147% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,421 | €0 | -€1,421 | -100% |
| Other operating charges | 640/8 | €2,369 | €4,324 | +€1,955 | +82.5% |
| Non-recurring operating charges | 66A | €8,435 | €6,430 | -€2,005 | -23.8% |
| Gross operating margin | 9900 | €136,064 | €146,710 | +€10,645 | +7.8% |
| Operating profit (loss) | 9901 | €61,956 | €28,908 | -€33,048 | -53.3% |
| Financial income | 75/76B | €725 | €825 | +€100 | +13.8% |
| Recurring financial income | 75 | €725 | €825 | +€100 | +13.8% |
| Financial charges | 65/66B | €7,021 | €20,708 | +€13,687 | +195% |
| Recurring financial charges | 65 | €7,021 | €20,708 | +€13,687 | +195% |
| Profit (loss) for the period before taxes | 9903 | €55,661 | €9,026 | -€46,635 | -83.8% |
| Income taxes | 67/77 | €11,124 | €1,904 | -€9,220 | -82.9% |
| Profit (loss) for the period | 9904 | €44,536 | €7,121 | -€37,415 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,536 | €7,121 | -€37,415 | -84.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.