DAN-ART CONSTRUCT: what changed
Two fiscal 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.
DAN-ART CONSTRUCT
Largest movements
- Cash +€4,230
up €4,230 (+76902.2%), from €6 to €4,235
mainly Net result for the year (+€5,342) and Receivables within one year (+€2,104)
- Receivables within one year -€2,104
down €2,104 (-1.9%), from €110,151 to €108,047
of which Other amounts receivable: -€1,776
- Profit (loss) carried forward +€5,342
up €5,342 (+14.6%), from €36,485 to €41,827
- Short-term financial debts -€2,542
down €2,542 (-42.1%), from €6,039 to €3,496
- Purchases and services -€48,920
down €48,920 (-32.5%), from €150,375 to €101,455
- Turnover -€27,877
down €27,877 (-19.9%), from €139,929 to €112,052
- Gross operating margin +€21,043
up €21,043, from -€10,446 to €10,597
- Other operating charges -€3,408
down €3,408 (-65.5%), from €5,202 to €1,795
- Taxes -€3,013
down €3,013 (-69.7%), from €4,326 to €1,313
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.
Cash bridge derived
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 | €110,157 | €112,282 | +€2,125 | +1.9% |
| Current assets | 29/58 | €110,157 | €112,282 | +€2,125 | +1.9% |
| Amounts receivable within one year | 40/41 | €110,151 | €108,047 | -€2,104 | -1.9% |
| Trade receivables | 40 | €89,101 | €88,772 | -€329 | -0.4% |
| Other amounts receivable | 41 | €21,051 | €19,275 | -€1,776 | -8.4% |
| Cash at bank and in hand | 54/58 | €6 | €4,235 | +€4,230 | +76902.2% |
| Total equity and liabilities | 10/49 | €110,157 | €112,282 | +€2,125 | +1.9% |
| Equity | 10/15 | €54,695 | €60,037 | +€5,342 | +9.8% |
| Contributions | 10/11 | €16,350 | €16,350 | = | 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 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €36,485 | €41,827 | +€5,342 | +14.6% |
| Amounts payable | 17/49 | €55,461 | €52,245 | -€3,217 | -5.8% |
| Amounts payable within one year | 42/48 | €55,461 | €52,245 | -€3,217 | -5.8% |
| Financial debts | 43 | €6,039 | €3,496 | -€2,542 | -42.1% |
| Credit institutions | 430/8 | €6,039 | €3,496 | -€2,542 | -42.1% |
| Trade debts | 44 | €44,403 | €43,728 | -€674 | -1.5% |
| Suppliers | 440/4 | €44,403 | €43,728 | -€674 | -1.5% |
| Other amounts payable | 47/48 | €5,020 | €5,020 | = | 0.0% |
| Turnover | 70 | €139,929 | €112,052 | -€27,877 | -19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €150,375 | €101,455 | -€48,920 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | - | -€325 | |
| Other operating charges | 640/8 | €5,202 | €1,795 | -€3,408 | -65.5% |
| Gross operating margin | 9900 | -€10,446 | €10,597 | +€21,043 | |
| Operating profit (loss) | 9901 | -€15,974 | €8,802 | +€24,776 | |
| Financial charges | 65/66B | €2,572 | €2,148 | -€424 | -16.5% |
| Recurring financial charges | 65 | €2,572 | €2,148 | -€424 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,546 | €6,654 | +€25,200 | |
| Income taxes | 67/77 | €4,326 | €1,313 | -€3,013 | -69.7% |
| Profit (loss) for the period | 9904 | -€22,872 | €5,342 | +€28,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,872 | €5,342 | +€28,214 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.