DAAN: 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.
DAAN
Largest movements
- Cash +€158,131
up €158,131 (+107%), from €147,400 to €305,532
mainly Net result for the year (+€174,110) and Depreciation (+€49,811)
- Receivables within one year +€86,955
up €86,955 (+52.5%), from €165,485 to €252,440
of which Trade receivables: +€50,162
- Tangible fixed assets -€32,311
down €32,311 (-6.6%), from €491,382 to €459,071
of which Other tangible fixed assets: -€20,517
- Profit (loss) carried forward +€174,110
up €174,110 (+21.7%), from €800,699 to €974,809
- Trade debts +€28,429
up €28,429 (+1,168%), from €2,434 to €30,863
- Turnover +€376,728
up €376,728 (+73.4%), from €513,138 to €889,866
- Purchases and services +€231,907
up €231,907 (+65.4%), from €354,773 to €586,680
- Gross operating margin +€144,821
up €144,821 (+91.4%), from €158,365 to €303,186
- Staff costs +€47,717
new in 2025: €47,717
- Taxes -€37,523
no longer reported in 2025 (was €37,523)
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 | €813,185 | €1,024,300 | +€211,115 | +26.0% |
| Fixed assets | 21/28 | €491,745 | €459,434 | -€32,311 | -6.6% |
| Tangible fixed assets | 22/27 | €491,382 | €459,071 | -€32,311 | -6.6% |
| Land and buildings | 22 | €385,747 | €368,360 | -€17,386 | -4.5% |
| Plant, machinery and equipment | 23 | €6,074 | €11,667 | +€5,592 | +92.1% |
| Other tangible fixed assets | 26 | €99,561 | €79,044 | -€20,517 | -20.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €321,440 | €564,866 | +€243,426 | +75.7% |
| Amounts receivable within one year | 40/41 | €165,485 | €252,440 | +€86,955 | +52.5% |
| Trade receivables | 40 | €60,339 | €110,501 | +€50,162 | +83.1% |
| Other amounts receivable | 41 | €105,146 | €141,938 | +€36,792 | +35.0% |
| Cash at bank and in hand | 54/58 | €147,400 | €305,532 | +€158,131 | +107% |
| Deferred charges and accrued income | 490/1 | €8,555 | €6,895 | -€1,660 | -19.4% |
| Total equity and liabilities | 10/49 | €813,185 | €1,024,300 | +€211,115 | +26.0% |
| Equity | 10/15 | €808,756 | €982,866 | +€174,110 | +21.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €800,699 | €974,809 | +€174,110 | +21.7% |
| Amounts payable | 17/49 | €4,429 | €41,434 | +€37,005 | +835% |
| Amounts payable within one year | 42/48 | €4,429 | €41,434 | +€37,005 | +835% |
| Trade debts | 44 | €2,434 | €30,863 | +€28,429 | +1,168% |
| Suppliers | 440/4 | €2,434 | €30,863 | +€28,429 | +1,168% |
| Taxes, remuneration and social security | 45 | €1,995 | €10,571 | +€8,576 | +430% |
| Taxes | 450/3 | €1,995 | €2,058 | +€63 | +3.2% |
| Remuneration and social security | 454/9 | - | €8,513 | +€8,513 | |
| Turnover | 70 | €513,138 | €889,866 | +€376,728 | +73.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €354,773 | €586,680 | +€231,907 | +65.4% |
| Remuneration, social security and pensions | 62 | - | €47,717 | +€47,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,784 | €49,811 | +€5,027 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,393 | +€24,393 | |
| Other operating charges | 640/8 | €5,107 | €5,083 | -€25 | -0.5% |
| Gross operating margin | 9900 | €158,365 | €303,186 | +€144,821 | +91.4% |
| Operating profit (loss) | 9901 | €108,474 | €176,183 | +€67,709 | +62.4% |
| Financial charges | 65/66B | €4,265 | €2,073 | -€2,193 | -51.4% |
| Recurring financial charges | 65 | €4,265 | €2,073 | -€2,193 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €104,208 | €174,110 | +€69,902 | +67.1% |
| Income taxes | 67/77 | €37,523 | - | -€37,523 | |
| Profit (loss) for the period | 9904 | €66,685 | €174,110 | +€107,425 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €66,685 | €174,110 | +€107,425 | +161% |
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 31 October 2026 via checked.be.