D.A.N.C.: 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.
D.A.N.C.
Largest movements
- Tangible fixed assets -€31,230
down €31,230 (-3.6%), from €864,530 to €833,300
- Cash +€30,981
up €30,981 (+48.8%), from €63,509 to €94,491
mainly Depreciation (+€31,230) and Receivables within one year (+€2,619)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,986
up €2,986 (+8.5%), from €35,132 to €38,118
- Financial charges -€752
down €752 (-18.7%), from €4,029 to €3,277
- Other operating charges +€396
up €396 (+6.2%), from €6,336 to €6,732
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 | €933,495 | €930,628 | -€2,867 | -0.3% |
| Fixed assets | 21/28 | €864,530 | €833,300 | -€31,230 | -3.6% |
| Tangible fixed assets | 22/27 | €864,530 | €833,300 | -€31,230 | -3.6% |
| Land and buildings | 22 | €864,530 | €833,300 | -€31,230 | -3.6% |
| Current assets | 29/58 | €68,965 | €97,328 | +€28,363 | +41.1% |
| Amounts receivable within one year | 40/41 | €5,456 | €2,837 | -€2,619 | -48.0% |
| Other amounts receivable | 41 | €5,456 | €2,837 | -€2,619 | -48.0% |
| Cash at bank and in hand | 54/58 | €63,509 | €94,491 | +€30,981 | +48.8% |
| Total equity and liabilities | 10/49 | €933,495 | €930,628 | -€2,867 | -0.3% |
| Equity | 10/15 | €184,585 | €182,478 | -€2,107 | -1.1% |
| Contributions | 10/11 | €245,000 | €245,000 | = | 0.0% |
| Contributions outside capital | 11 | €245,000 | €245,000 | = | 0.0% |
| Other | 1109/19 | €245,000 | €245,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,415 | -€62,522 | -€2,107 | -3.5% |
| Amounts payable | 17/49 | €748,909 | €748,150 | -€759 | -0.1% |
| Amounts payable after more than one year | 17 | €745,000 | €745,000 | = | 0.0% |
| Other amounts payable | 178/9 | €745,000 | €745,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,909 | €3,150 | -€759 | -19.4% |
| Taxes, remuneration and social security | 45 | €1,173 | €945 | -€228 | -19.4% |
| Taxes | 450/3 | €1,173 | €945 | -€228 | -19.4% |
| Other amounts payable | 47/48 | €2,737 | €2,205 | -€532 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,232 | €31,230 | -€2 | 0.0% |
| Other operating charges | 640/8 | €6,336 | €6,732 | +€396 | +6.2% |
| Gross operating margin | 9900 | €35,132 | €38,118 | +€2,986 | +8.5% |
| Operating profit (loss) | 9901 | -€2,436 | €156 | +€2,593 | |
| Financial income | 75/76B | €889 | €1,067 | +€177 | +19.9% |
| Recurring financial income | 75 | €889 | €1,067 | +€177 | +19.9% |
| Financial charges | 65/66B | €4,029 | €3,277 | -€752 | -18.7% |
| Recurring financial charges | 65 | €4,029 | €3,277 | -€752 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,576 | -€2,054 | +€3,522 | +63.2% |
| Income taxes | 67/77 | €267 | €53 | -€214 | -80.1% |
| Profit (loss) for the period | 9904 | -€5,843 | -€2,107 | +€3,735 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,843 | -€2,107 | +€3,735 | +63.9% |
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 16 October 2026 via checked.be.