DAN-MAR-CONCEPT: 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.
DAN-MAR-CONCEPT
Largest movements
- Receivables within one year -€11,479
down €11,479 (-79.3%), from €14,479 to €3,000
of which Trade receivables: -€13,279
- Tangible fixed assets -€6,709
down €6,709 (-67.3%), from €9,964 to €3,254
of which Furniture and vehicles: -€3,642
- Cash +€1,217
up €1,217 (+533%), from €228 to €1,446
mainly Receivables within one year (+€11,479) and Depreciation (+€4,397)
- Deferred charges and accrued income +€656
new in 2025: €656
- Profit (loss) carried forward -€9,909
down €9,909, from €9,263 to -€646
- Trade debts -€5,105
down €5,105 (-98.4%), from €5,190 to €85
- Other debts -€1,301
down €1,301 (-36.6%), from €3,559 to €2,258
- Gross operating margin -€10,270
down €10,270, from €8,412 to -€1,859
- Other operating charges +€2,704
up €2,704 (+301%), from €900 to €3,604
- Financial charges -€605
down €605 (-92.2%), from €656 to €51
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 | €26,271 | €9,956 | -€16,315 | -62.1% |
| Fixed assets | 21/28 | €11,564 | €4,854 | -€6,709 | -58.0% |
| Tangible fixed assets | 22/27 | €9,964 | €3,254 | -€6,709 | -67.3% |
| Plant, machinery and equipment | 23 | €5,481 | €2,413 | -€3,068 | -56.0% |
| Furniture and vehicles | 24 | €4,483 | €841 | -€3,642 | -81.2% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €14,707 | €5,102 | -€9,605 | -65.3% |
| Amounts receivable within one year | 40/41 | €14,479 | €3,000 | -€11,479 | -79.3% |
| Trade receivables | 40 | €13,698 | €420 | -€13,279 | -96.9% |
| Other amounts receivable | 41 | €781 | €2,581 | +€1,800 | +230% |
| Cash at bank and in hand | 54/58 | €228 | €1,446 | +€1,217 | +533% |
| Deferred charges and accrued income | 490/1 | - | €656 | +€656 | |
| Total equity and liabilities | 10/49 | €26,271 | €9,956 | -€16,315 | -62.1% |
| Equity | 10/15 | €17,523 | €7,614 | -€9,909 | -56.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,263 | -€646 | -€9,909 | |
| Amounts payable | 17/49 | €8,749 | €2,343 | -€6,406 | -73.2% |
| Amounts payable within one year | 42/48 | €8,749 | €2,343 | -€6,406 | -73.2% |
| Trade debts | 44 | €5,190 | €85 | -€5,105 | -98.4% |
| Suppliers | 440/4 | €5,190 | €85 | -€5,105 | -98.4% |
| Other amounts payable | 47/48 | €3,559 | €2,258 | -€1,301 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,461 | €4,397 | -€64 | -1.4% |
| Other operating charges | 640/8 | €900 | €3,604 | +€2,704 | +301% |
| Gross operating margin | 9900 | €8,412 | -€1,859 | -€10,270 | |
| Operating profit (loss) | 9901 | €3,052 | -€9,860 | -€12,911 | |
| Financial income | 75/76B | €6 | €2 | -€4 | -66.0% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -66.0% |
| Financial charges | 65/66B | €656 | €51 | -€605 | -92.2% |
| Recurring financial charges | 65 | €656 | €51 | -€605 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €2,401 | -€9,909 | -€12,310 | |
| Profit (loss) for the period | 9904 | €2,401 | -€9,909 | -€12,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,401 | -€9,909 | -€12,310 |
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 21 October 2026 via checked.be.