DAN.OR.SERVICES: 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.OR.SERVICES
Largest movements
- Receivables within one year +€50,765
up €50,765 (+67.0%), from €75,791 to €126,556
of which Trade receivables: +€45,694
- Tangible fixed assets +€44,143
new in 2025: €44,143
- Cash -€3,363
down €3,363 (-99.6%), from €3,375 to €12
mainly Receivables within one year (-€50,765) and Investment in fixed assets (net) (-€45,177)
- Debts after one year +€32,368
new in 2025: €32,368
- Reserves +€26,500
up €26,500 (+55.4%), from €47,860 to €74,360
of which Distributable reserves: +€26,500
- Trade debts +€21,663
up €21,663 (+462.1%), from €4,688 to €26,351
- Current portion of long-term debt +€7,309
new in 2025: €7,309
- Tax, wage and social debts +€3,664
up €3,664 (+10.2%), from €35,773 to €39,438
- Purchases and services +€63,046
up €63,046 (+66.9%), from €94,215 to €157,261
- Taxes -€1,400
down €1,400 (-10.9%), from €12,847 to €11,448
- Depreciation +€1,035
new in 2025: €1,035
- Other operating charges +€895
up €895 (+232.8%), from €384 to €1,279
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 | €228,776 | €320,321 | +€91,545 | +40.0% |
| Fixed assets | 21/28 | €9,360 | €53,503 | +€44,143 | +471.6% |
| Tangible fixed assets | 22/27 | - | €44,143 | +€44,143 | |
| Furniture and vehicles | 24 | - | €44,143 | +€44,143 | |
| Financial fixed assets | 28 | €9,360 | €9,360 | = | 0.0% |
| Current assets | 29/58 | €219,416 | €266,818 | +€47,402 | +21.6% |
| Amounts receivable after more than one year | 29 | €140,250 | €140,250 | = | 0.0% |
| Other amounts receivable | 291 | €140,250 | €140,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,791 | €126,556 | +€50,765 | +67.0% |
| Trade receivables | 40 | €31,515 | €77,209 | +€45,694 | +145.0% |
| Other amounts receivable | 41 | €44,275 | €49,347 | +€5,071 | +11.5% |
| Cash at bank and in hand | 54/58 | €3,375 | €12 | -€3,363 | -99.6% |
| Total equity and liabilities | 10/49 | €228,776 | €320,321 | +€91,545 | +40.0% |
| Equity | 10/15 | €175,014 | €201,555 | +€26,540 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €47,860 | €74,360 | +€26,500 | +55.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €46,000 | €72,500 | +€26,500 | +57.6% |
| Profit (loss) carried forward | 14 | €120,954 | €120,995 | +€40 | 0.0% |
| Amounts payable | 17/49 | €53,761 | €118,766 | +€65,005 | +120.9% |
| Amounts payable after more than one year | 17 | - | €32,368 | +€32,368 | |
| Financial debts | 170/4 | - | €32,368 | +€32,368 | |
| Amounts payable within one year | 42/48 | €53,761 | €86,398 | +€32,637 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,309 | +€7,309 | |
| Trade debts | 44 | €4,688 | €26,351 | +€21,663 | +462.1% |
| Suppliers | 440/4 | €4,688 | €26,351 | +€21,663 | +462.1% |
| Taxes, remuneration and social security | 45 | €35,773 | €39,438 | +€3,664 | +10.2% |
| Taxes | 450/3 | €35,773 | €39,438 | +€3,664 | +10.2% |
| Other amounts payable | 47/48 | €13,300 | €13,300 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,215 | €157,261 | +€63,046 | +66.9% |
| Remuneration, social security and pensions | 62 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,035 | +€1,035 | |
| Other operating charges | 640/8 | €384 | €1,279 | +€895 | +232.8% |
| Non-recurring operating charges | 66A | €126 | €742 | +€616 | +488.6% |
| Gross operating margin | 9900 | €43,140 | €43,302 | +€162 | +0.4% |
| Operating profit (loss) | 9901 | €42,593 | €40,246 | -€2,347 | -5.5% |
| Financial income | 75/76B | €0 | €200 | +€200 | +1999900.0% |
| Recurring financial income | 75 | €0 | €200 | +€200 | +1999900.0% |
| Financial charges | 65/66B | €2,349 | €2,458 | +€109 | +4.6% |
| Recurring financial charges | 65 | €2,349 | €2,458 | +€109 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €40,244 | €37,988 | -€2,256 | -5.6% |
| Income taxes | 67/77 | €12,847 | €11,448 | -€1,400 | -10.9% |
| Profit (loss) for the period | 9904 | €27,396 | €26,540 | -€856 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,396 | €26,540 | -€856 | -3.1% |
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 5 October 2026 via checked.be.