DA.N.KA: 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.
DA.N.KA
Largest movements
- Receivables within one year -€10,196
down €10,196 (-38.4%), from €26,578 to €16,382
of which Trade receivables: -€7,569
- Tangible fixed assets -€9,323
down €9,323 (-30.1%), from €30,956 to €21,633
- Cash -€5,070
down €5,070 (-99.7%), from €5,087 to €17
mainly Net result for the year (-€31,030) and Debts after one year (-€20,123)
- Deferred charges and accrued income -€2,069
no longer reported in 2024 (was €2,069)
- Other debts +€31,125
up €31,125 (+341%), from €9,139 to €40,264
- Profit (loss) carried forward -€31,030
down €31,030, from €14,207 to -€16,823
- Debts after one year -€20,123
down €20,123 (-88.8%), from €22,651 to €2,527
- Trade debts -€9,063
no longer reported in 2024 (was €9,063)
- Current portion of long-term debt +€5,477
new in 2024: €5,477
- Gross operating margin -€11,217
down €11,217 (-143%), from -€7,853 to -€19,069
- Depreciation +€2,988
up €2,988 (+47.2%), from €6,334 to €9,323
- Other operating charges +€478
up €478 (+57.7%), from €828 to €1,306
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.
Derived cash bridge
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 | €67,191 | €40,533 | -€26,658 | -39.7% |
| Fixed assets | 21/28 | €33,456 | €24,133 | -€9,323 | -27.9% |
| Tangible fixed assets | 22/27 | €30,956 | €21,633 | -€9,323 | -30.1% |
| Furniture and vehicles | 24 | €30,956 | €21,633 | -€9,323 | -30.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €33,735 | €16,400 | -€17,335 | -51.4% |
| Amounts receivable within one year | 40/41 | €26,578 | €16,382 | -€10,196 | -38.4% |
| Trade receivables | 40 | €18,660 | €11,091 | -€7,569 | -40.6% |
| Other amounts receivable | 41 | €7,918 | €5,291 | -€2,627 | -33.2% |
| Cash at bank and in hand | 54/58 | €5,087 | €17 | -€5,070 | -99.7% |
| Deferred charges and accrued income | 490/1 | €2,069 | - | -€2,069 | |
| Total equity and liabilities | 10/49 | €67,191 | €40,533 | -€26,658 | -39.7% |
| Equity | 10/15 | €14,207 | -€16,823 | -€31,030 | |
| Profit (loss) carried forward | 14 | €14,207 | -€16,823 | -€31,030 | |
| Amounts payable | 17/49 | €52,983 | €57,356 | +€4,372 | +8.3% |
| Amounts payable after more than one year | 17 | €22,651 | €2,527 | -€20,123 | -88.8% |
| Financial debts | 170/4 | €22,651 | €2,527 | -€20,123 | -88.8% |
| Amounts payable within one year | 42/48 | €30,333 | €54,828 | +€24,496 | +80.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,477 | +€5,477 | |
| Trade debts | 44 | €9,063 | - | -€9,063 | |
| Suppliers | 440/4 | €9,063 | - | -€9,063 | |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,630 | €7,587 | -€3,043 | -28.6% |
| Taxes | 450/3 | €10,630 | €3,637 | -€6,993 | -65.8% |
| Remuneration and social security | 454/9 | - | €3,950 | +€3,950 | |
| Other amounts payable | 47/48 | €9,139 | €40,264 | +€31,125 | +341% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,334 | €9,323 | +€2,988 | +47.2% |
| Other operating charges | 640/8 | €828 | €1,306 | +€478 | +57.7% |
| Gross operating margin | 9900 | -€7,853 | -€19,069 | -€11,217 | -143% |
| Operating profit (loss) | 9901 | -€15,015 | -€29,698 | -€14,683 | -97.8% |
| Financial charges | 65/66B | €1,158 | €1,332 | +€174 | +15.0% |
| Recurring financial charges | 65 | €1,158 | €1,332 | +€174 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,173 | -€31,030 | -€14,857 | -91.9% |
| Profit (loss) for the period | 9904 | -€16,173 | -€31,030 | -€14,857 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,173 | -€31,030 | -€14,857 | -91.9% |
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 17 October 2026 via checked.be.