DAN-PROPERTIES: 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.
What changed
DAN-PROPERTIES
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€12,234
2024 · €6,524-€18,758
Equity
€3.4m
2024 · €3.4m-€12,234
Cash
€158,638
2024 · €167,339-€8,701
Balance sheet total
€3.5m
2024 · €3.5m-€53,744
Largest movements
Assets
- Tangible fixed assets -€45,851
down €45,851 (-1.4%), from €3.4m to €3.3m
of which Land and buildings: -€33,270
Equity and liabilities
- Other debts -€37,068
down €37,068 (-73.6%), from €50,335 to €13,268
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€6,524
Depreciation
-€3,609
Other operating charges
+€647
Other operating items
-€17,769
Taxes
+€1,974
Result 2025
-€12,234
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.
From operations
-€8,701
Investment
€0
Financing
€0
Cash 2024
€167,339
From operations (derived)
-€8,701
Net result for the year
-€12,234
Depreciation
+€45,851
Receivables within one year
+€86
Deferred charges and accrued income
-€895
Provisions
-€4,570
Trade debts
+€128
Other debts
-€37,068
Cash 2025
€158,638
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,538,222 | €3,484,478 | -€53,744 | -1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,364,952 | €3,319,101 | -€45,851 | -1.4% |
| Tangible fixed assets | 22/27 | €3,364,952 | €3,319,101 | -€45,851 | -1.4% |
| Land and buildings | 22 | €3,311,017 | €3,277,747 | -€33,270 | -1.0% |
| Furniture and vehicles | 24 | €53,936 | €41,354 | -€12,582 | -23.3% |
| Current assets | 29/58 | €173,269 | €165,377 | -€7,893 | -4.6% |
| Amounts receivable within one year | 40/41 | €5,930 | €5,844 | -€86 | -1.5% |
| Other amounts receivable | 41 | €5,930 | €5,844 | -€86 | -1.5% |
| Cash at bank and in hand | 54/58 | €167,339 | €158,638 | -€8,701 | -5.2% |
| Deferred charges and accrued income | 490/1 | - | €895 | +€895 | |
| Total equity and liabilities | 10/49 | €3,538,222 | €3,484,478 | -€53,744 | -1.5% |
| Equity | 10/15 | €3,382,770 | €3,370,536 | -€12,234 | -0.4% |
| Contributions | 10/11 | €2,601,341 | €2,601,341 | = | 0.0% |
| Capital | 10 | €2,600,800 | €2,600,800 | = | 0.0% |
| Issued capital | 100 | €2,600,800 | €2,600,800 | = | 0.0% |
| Outside capital | 11 | €541 | €541 | = | 0.0% |
| Share premium | 1100/10 | €541 | €541 | = | 0.0% |
| Reserves | 13 | €776,309 | €767,822 | -€8,488 | -1.1% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €196,309 | €187,822 | -€8,488 | -4.3% |
| Distributable reserves | 133 | €540,000 | €540,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,120 | €1,373 | -€3,746 | -73.2% |
| Provisions and deferred taxes | 16 | €105,116 | €100,546 | -€4,570 | -4.3% |
| Deferred taxes | 168 | €105,116 | €100,546 | -€4,570 | -4.3% |
| Amounts payable | 17/49 | €50,335 | €13,396 | -€36,940 | -73.4% |
| Amounts payable within one year | 42/48 | €50,335 | €13,396 | -€36,940 | -73.4% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Other amounts payable | 47/48 | €50,335 | €13,268 | -€37,068 | -73.6% |
| Operating income | 70/76A | €59,452 | €47,348 | -€12,103 | -20.4% |
| Other operating income | 74 | €41,270 | €47,348 | +€6,079 | +14.7% |
| Non-recurring operating income | 76A | €18,182 | - | -€18,182 | |
| Operating charges | 60/66A | €53,898 | €62,526 | +€8,628 | +16.0% |
| Services and other goods | 61 | €7,260 | €12,926 | +€5,666 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,242 | €45,851 | +€3,609 | +8.5% |
| Other operating charges | 640/8 | €4,396 | €3,750 | -€647 | -14.7% |
| Operating profit (loss) | 9901 | €5,554 | -€15,178 | -€20,732 | |
| Financial charges | 65/66B | €535 | €535 | = | 0.0% |
| Recurring financial charges | 65 | €535 | €535 | = | 0.0% |
| Debt charges | 650 | €535 | €535 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,018 | -€15,713 | -€20,732 | |
| Transfer from deferred taxes | 780 | €4,570 | €4,570 | = | 0.0% |
| Income taxes | 67/77 | €3,065 | €1,091 | -€1,974 | -64.4% |
| Taxes | 670/3 | €3,065 | €1,091 | -€1,974 | -64.4% |
| Profit (loss) for the period | 9904 | €6,524 | -€12,234 | -€18,758 | |
| Transfer from tax-exempt reserves | 789 | €8,488 | €8,488 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,011 | -€3,746 | -€18,758 |
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.