DAN'S AUTO: 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'S AUTO
Largest movements
- Stocks and contracts +€37,484
up €37,484 (+2,268%), from €1,653 to €39,137
- Receivables within one year -€20,028
down €20,028 (-58.9%), from €34,003 to €13,976
of which Trade receivables: -€20,650
- Tangible fixed assets +€17,824
up €17,824 (+598%), from €2,982 to €20,806
of which Furniture and vehicles: +€17,824
- Cash -€8,470
down €8,470 (-43.7%), from €19,369 to €10,900
mainly Stocks and contracts (-€37,484) and Trade debts (-€22,581)
- Advances received +€47,000
new in 2025: €47,000
- Trade debts -€22,581
down €22,581 (-87.6%), from €25,763 to €3,182
- Profit (loss) carried forward +€15,081
up €15,081 (+75.2%), from -€20,062 to -€4,982
- Debts after one year -€12,370
down €12,370 (-38.0%), from €32,566 to €20,196
- Tax, wage and social debts -€1,394
down €1,394 (-43.7%), from €3,190 to €1,797
- Gross operating margin +€31,351
up €31,351, from -€6,888 to €24,463
- Write-downs -€4,394
down €4,394, from €2,197 to -€2,197
- Financial charges -€3,736
down €3,736 (-65.5%), from €5,702 to €1,966
- Depreciation +€2,942
up €2,942 (+309%), from €954 to €3,896
- Staff costs +€2,538
new in 2025: €2,538
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 | €59,806 | €86,634 | +€26,828 | +44.9% |
| Fixed assets | 21/28 | €3,342 | €21,016 | +€17,674 | +529% |
| Tangible fixed assets | 22/27 | €2,982 | €20,806 | +€17,824 | +598% |
| Furniture and vehicles | 24 | €2,982 | €20,806 | +€17,824 | +598% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €360 | €210 | -€150 | -41.7% |
| Current assets | 29/58 | €56,464 | €65,618 | +€9,154 | +16.2% |
| Stocks and contracts in progress | 3 | €1,653 | €39,137 | +€37,484 | +2,268% |
| Stocks | 30/36 | €1,653 | €39,137 | +€37,484 | +2,268% |
| Amounts receivable within one year | 40/41 | €34,003 | €13,976 | -€20,028 | -58.9% |
| Trade receivables | 40 | €29,965 | €9,315 | -€20,650 | -68.9% |
| Other amounts receivable | 41 | €4,038 | €4,660 | +€622 | +15.4% |
| Cash at bank and in hand | 54/58 | €19,369 | €10,900 | -€8,470 | -43.7% |
| Deferred charges and accrued income | 490/1 | €1,439 | €1,606 | +€167 | +11.6% |
| Total equity and liabilities | 10/49 | €59,806 | €86,634 | +€26,828 | +44.9% |
| Equity | 10/15 | -€13,562 | €1,518 | +€15,081 | |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,062 | -€4,982 | +€15,081 | +75.2% |
| Amounts payable | 17/49 | €73,369 | €85,116 | +€11,747 | +16.0% |
| Amounts payable after more than one year | 17 | €32,566 | €20,196 | -€12,370 | -38.0% |
| Financial debts | 170/4 | €32,566 | €20,196 | -€12,370 | -38.0% |
| Amounts payable within one year | 42/48 | €40,802 | €64,807 | +€24,005 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €11,849 | €12,829 | +€980 | +8.3% |
| Trade debts | 44 | €25,763 | €3,182 | -€22,581 | -87.6% |
| Suppliers | 440/4 | €25,763 | €3,182 | -€22,581 | -87.6% |
| Advances received on contracts in progress | 46 | - | €47,000 | +€47,000 | |
| Taxes, remuneration and social security | 45 | €3,190 | €1,797 | -€1,394 | -43.7% |
| Taxes | 450/3 | €3,190 | €1,797 | -€1,394 | -43.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Non-recurring operating income | 76A | €137 | €0 | -€137 | -100% |
| Remuneration, social security and pensions | 62 | - | €2,538 | +€2,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €3,896 | +€2,942 | +309% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,197 | -€2,197 | -€4,394 | |
| Other operating charges | 640/8 | €202 | €406 | +€204 | +101% |
| Non-recurring operating charges | 66A | €0 | €1,459 | +€1,459 | |
| Gross operating margin | 9900 | -€6,888 | €24,463 | +€31,351 | |
| Operating profit (loss) | 9901 | -€10,241 | €18,361 | +€28,602 | |
| Financial income | 75/76B | €455 | €482 | +€27 | +5.9% |
| Recurring financial income | 75 | €455 | €482 | +€27 | +5.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,702 | €1,966 | -€3,736 | -65.5% |
| Recurring financial charges | 65 | €5,702 | €1,966 | -€3,736 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,487 | €16,877 | +€32,364 | |
| Income taxes | 67/77 | €87 | €1,797 | +€1,709 | +1,955% |
| Profit (loss) for the period | 9904 | -€15,575 | €15,081 | +€30,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,575 | €15,081 | +€30,655 |
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 17 October 2026 via checked.be.