CHEZ DANNY: 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 DANNY
Largest movements
- Tangible fixed assets +€42,143
up €42,143 (+41.4%), from €101,718 to €143,861
of which Furniture and vehicles: +€94,018
- Stocks and contracts -€20,674
down €20,674 (-27.3%), from €75,857 to €55,183
- Receivables within one year -€19,809
down €19,809 (-58.0%), from €34,137 to €14,328
of which Trade receivables: -€28,388
- Cash -€7,529
down €7,529 (-58.6%), from €12,852 to €5,323
mainly Investment in fixed assets (net) (-€67,926) and Trade debts (-€33,514)
- Trade debts -€33,514
down €33,514 (-64.9%), from €51,629 to €18,115
- Debts after one year +€18,552
up €18,552 (+33.5%), from €55,426 to €73,978
- Short-term financial debts +€8,329
new in 2024: €8,329
- Tax, wage and social debts +€5,540
up €5,540 (+20.4%), from €27,108 to €32,648
of which Taxes: +€3,393
- Other debts -€4,009
down €4,009 (-58.6%), from €6,837 to €2,828
- Turnover -€63,866
down €63,866 (-4.7%), from €1.4m to €1.3m
- Purchases and services -€54,230
down €54,230 (-4.8%), from €1.1m to €1.1m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,288 | €245,753 | -€4,535 | -1.8% |
| Fixed assets | 21/28 | €102,093 | €144,236 | +€42,143 | +41.3% |
| Tangible fixed assets | 22/27 | €101,718 | €143,861 | +€42,143 | +41.4% |
| Plant, machinery and equipment | 23 | €1,526 | - | -€1,526 | |
| Furniture and vehicles | 24 | - | €94,018 | +€94,018 | |
| Leasing and similar rights | 25 | €56,691 | €12,147 | -€44,544 | -78.6% |
| Other tangible fixed assets | 26 | €43,501 | €37,695 | -€5,806 | -13.3% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €148,195 | €101,518 | -€46,677 | -31.5% |
| Stocks and contracts in progress | 3 | €75,857 | €55,183 | -€20,674 | -27.3% |
| Stocks | 30/36 | €75,857 | €55,183 | -€20,674 | -27.3% |
| Amounts receivable within one year | 40/41 | €34,137 | €14,328 | -€19,809 | -58.0% |
| Trade receivables | 40 | €33,773 | €5,385 | -€28,388 | -84.1% |
| Other amounts receivable | 41 | €364 | €8,944 | +€8,580 | +2357.0% |
| Cash at bank and in hand | 54/58 | €12,852 | €5,323 | -€7,529 | -58.6% |
| Deferred charges and accrued income | 490/1 | €25,349 | €26,683 | +€1,334 | +5.3% |
| Total equity and liabilities | 10/49 | €250,288 | €245,753 | -€4,535 | -1.8% |
| Equity | 10/15 | €82,734 | €82,725 | -€9 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,274 | €52,265 | -€9 | 0.0% |
| Amounts payable | 17/49 | €167,554 | €163,028 | -€4,526 | -2.7% |
| Amounts payable after more than one year | 17 | €55,426 | €73,978 | +€18,552 | +33.5% |
| Financial debts | 170/4 | €55,426 | €73,978 | +€18,552 | +33.5% |
| Amounts payable within one year | 42/48 | €112,128 | €89,050 | -€23,078 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €26,554 | €27,130 | +€576 | +2.2% |
| Financial debts | 43 | - | €8,329 | +€8,329 | |
| Credit institutions | 430/8 | - | €8,329 | +€8,329 | |
| Trade debts | 44 | €51,629 | €18,115 | -€33,514 | -64.9% |
| Suppliers | 440/4 | €51,629 | €18,115 | -€33,514 | -64.9% |
| Taxes, remuneration and social security | 45 | €27,108 | €32,648 | +€5,540 | +20.4% |
| Taxes | 450/3 | €480 | €3,873 | +€3,393 | +706.8% |
| Remuneration and social security | 454/9 | €26,628 | €28,775 | +€2,147 | +8.1% |
| Other amounts payable | 47/48 | €6,837 | €2,828 | -€4,009 | -58.6% |
| Turnover | 70 | €1,357,952 | €1,294,086 | -€63,866 | -4.7% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,138,058 | €1,083,828 | -€54,230 | -4.8% |
| Remuneration, social security and pensions | 62 | €155,621 | €163,564 | +€7,943 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,906 | €25,784 | -€4,122 | -13.8% |
| Other operating charges | 640/8 | €5,274 | €14,093 | +€8,819 | +167.2% |
| Gross operating margin | 9900 | €219,894 | €210,259 | -€9,635 | -4.4% |
| Operating profit (loss) | 9901 | €29,093 | €6,818 | -€22,275 | -76.6% |
| Financial income | 75/76B | €288 | €241 | -€47 | -16.3% |
| Recurring financial income | 75 | €288 | €241 | -€47 | -16.3% |
| Financial charges | 65/66B | €7,860 | €5,465 | -€2,395 | -30.5% |
| Recurring financial charges | 65 | €7,860 | €5,465 | -€2,395 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €21,521 | €1,594 | -€19,927 | -92.6% |
| Income taxes | 67/77 | €446 | €1,603 | +€1,157 | +259.4% |
| Profit (loss) for the period | 9904 | €21,075 | -€9 | -€21,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,075 | -€9 | -€21,084 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.