DAN-FER CONSULT: 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-FER CONSULT
Largest movements
- Tangible fixed assets -€12,203
down €12,203 (-5.4%), from €225,079 to €212,875
of which Land and buildings: -€10,031
- Profit (loss) carried forward -€13,602
down €13,602 (-6.1%), from -€223,961 to -€237,563
- Gross operating margin -€7,333
down €7,333 (-91.0%), from €8,061 to €728
- Depreciation -€1,666
down €1,666 (-12.0%), from €13,869 to €12,203
- Taxes +€316
new in 2025: €316
- Other operating charges -€143
down €143 (-8.5%), from €1,682 to €1,539
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 | €248,506 | €234,855 | -€13,651 | -5.5% |
| Fixed assets | 21/28 | €226,953 | €214,749 | -€12,203 | -5.4% |
| Tangible fixed assets | 22/27 | €225,079 | €212,875 | -€12,203 | -5.4% |
| Land and buildings | 22 | €219,804 | €209,773 | -€10,031 | -4.6% |
| Plant, machinery and equipment | 23 | €2,978 | €2,664 | -€313 | -10.5% |
| Furniture and vehicles | 24 | €2,296 | €437 | -€1,859 | -81.0% |
| Financial fixed assets | 28 | €1,874 | €1,874 | = | 0.0% |
| Current assets | 29/58 | €21,554 | €20,106 | -€1,448 | -6.7% |
| Amounts receivable within one year | 40/41 | €18,455 | €16,918 | -€1,538 | -8.3% |
| Trade receivables | 40 | €7,292 | €7,442 | +€150 | +2.1% |
| Other amounts receivable | 41 | €11,163 | €9,476 | -€1,688 | -15.1% |
| Cash at bank and in hand | 54/58 | €2,715 | €2,340 | -€375 | -13.8% |
| Deferred charges and accrued income | 490/1 | €384 | €849 | +€465 | +121.2% |
| Total equity and liabilities | 10/49 | €248,506 | €234,855 | -€13,651 | -5.5% |
| Equity | 10/15 | -€203,501 | -€217,103 | -€13,602 | -6.7% |
| 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 | -€223,961 | -€237,563 | -€13,602 | -6.1% |
| Amounts payable | 17/49 | €452,007 | €451,958 | -€49 | 0.0% |
| Amounts payable after more than one year | 17 | €322,368 | €322,368 | = | 0.0% |
| Financial debts | 170/4 | €322,368 | €322,368 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,639 | €129,590 | -€49 | 0.0% |
| Financial debts | 43 | €4,967 | €4,967 | = | 0.0% |
| Credit institutions | 430/8 | €4,967 | €4,967 | = | 0.0% |
| Advances received on contracts in progress | 46 | €1,205 | €1,255 | +€50 | +4.1% |
| Taxes, remuneration and social security | 45 | €505 | €406 | -€99 | -19.7% |
| Taxes | 450/3 | €505 | €406 | -€99 | -19.7% |
| Other amounts payable | 47/48 | €122,962 | €122,962 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,869 | €12,203 | -€1,666 | -12.0% |
| Other operating charges | 640/8 | €1,682 | €1,539 | -€143 | -8.5% |
| Gross operating margin | 9900 | €8,061 | €728 | -€7,333 | -91.0% |
| Operating profit (loss) | 9901 | -€7,490 | -€13,014 | -€5,524 | -73.8% |
| Financial charges | 65/66B | €271 | €271 | -€0 | 0.0% |
| Recurring financial charges | 65 | €271 | €271 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,761 | -€13,285 | -€5,524 | -71.2% |
| Income taxes | 67/77 | - | €316 | +€316 | |
| Profit (loss) for the period | 9904 | -€7,761 | -€13,602 | -€5,841 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,761 | -€13,602 | -€5,841 | -75.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.