DAN-CHABANSKI: 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-CHABANSKI
Largest movements
- Cash +€59,626
up €59,626 (+50.9%), from €117,160 to €176,787
mainly Net result for the year (+€237,790) and Other debts (+€77,970)
- Tangible fixed assets -€21,590
down €21,590 (-2.2%), from €980,013 to €958,423
of which Land and buildings: -€23,264
- Other debts +€77,970
up €77,970 (+10.9%), from €712,651 to €790,621
- Debts after one year -€25,992
down €25,992 (-8.6%), from €302,241 to €276,248
- Tax, wage and social debts -€17,171
down €17,171 (-95.7%), from €17,950 to €779
- Gross operating margin +€88,354
up €88,354 (+34.0%), from €259,713 to €348,066
- Taxes +€16,059
up €16,059 (+27.7%), from €57,950 to €74,009
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 | €1,097,596 | €1,138,112 | +€40,515 | +3.7% |
| Fixed assets | 21/28 | €980,013 | €958,423 | -€21,590 | -2.2% |
| Tangible fixed assets | 22/27 | €980,013 | €958,423 | -€21,590 | -2.2% |
| Land and buildings | 22 | €978,854 | €955,590 | -€23,264 | -2.4% |
| Furniture and vehicles | 24 | €1,158 | €2,833 | +€1,675 | +144.6% |
| Current assets | 29/58 | €117,583 | €179,688 | +€62,105 | +52.8% |
| Amounts receivable within one year | 40/41 | €0 | €991 | +€991 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €991 | +€991 | |
| Cash at bank and in hand | 54/58 | €117,160 | €176,787 | +€59,626 | +50.9% |
| Deferred charges and accrued income | 490/1 | €423 | €1,910 | +€1,487 | +351.5% |
| Total equity and liabilities | 10/49 | €1,097,596 | €1,138,112 | +€40,515 | +3.7% |
| Equity | 10/15 | €21,098 | €20,887 | -€210 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €638 | €427 | -€210 | -33.0% |
| Amounts payable | 17/49 | €1,076,499 | €1,117,224 | +€40,725 | +3.8% |
| Amounts payable after more than one year | 17 | €302,241 | €276,248 | -€25,992 | -8.6% |
| Financial debts | 170/4 | €302,241 | €276,248 | -€25,992 | -8.6% |
| Amounts payable within one year | 42/48 | €774,258 | €839,586 | +€65,328 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €39,114 | €41,659 | +€2,545 | +6.5% |
| Financial debts | 43 | €216 | €312 | +€96 | +44.2% |
| Credit institutions | 430/8 | €216 | €312 | +€96 | +44.2% |
| Trade debts | 44 | €4,327 | €6,215 | +€1,888 | +43.6% |
| Suppliers | 440/4 | €4,327 | €6,215 | +€1,888 | +43.6% |
| Taxes, remuneration and social security | 45 | €17,950 | €779 | -€17,171 | -95.7% |
| Taxes | 450/3 | €17,950 | €779 | -€17,171 | -95.7% |
| Other amounts payable | 47/48 | €712,651 | €790,621 | +€77,970 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €1,390 | +€1,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,600 | €24,412 | +€812 | +3.4% |
| Other operating charges | 640/8 | €6,146 | €6,372 | +€226 | +3.7% |
| Gross operating margin | 9900 | €259,713 | €348,066 | +€88,354 | +34.0% |
| Operating profit (loss) | 9901 | €229,967 | €317,282 | +€87,315 | +38.0% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1320.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1320.0% |
| Financial charges | 65/66B | €4,076 | €5,487 | +€1,410 | +34.6% |
| Recurring financial charges | 65 | €4,076 | €5,487 | +€1,410 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €225,891 | €311,799 | +€85,908 | +38.0% |
| Income taxes | 67/77 | €57,950 | €74,009 | +€16,059 | +27.7% |
| Profit (loss) for the period | 9904 | €167,941 | €237,790 | +€69,849 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €167,941 | €237,790 | +€69,849 | +41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.