DANA: 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
DANA
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€19,186
2024 · €108,425-€127,611
Equity
€726,744
2024 · €745,930-€19,186
Cash
€4,042
2024 · €7,113-€3,071
Balance sheet total
€1.5m
2024 · €1.5m+€57,922
Largest movements
Assets
- Receivables within one year +€42,552
up €42,552 (+15.3%), from €277,251 to €319,803
of which Other amounts receivable: +€22,626
- Tangible fixed assets +€21,177
up €21,177 (+1.8%), from €1.2m to €1.2m
of which Leasing and similar rights: +€83,475
Equity and liabilities
- Trade debts +€44,002
up €44,002 (+68.0%), from €64,684 to €108,686
- Debts after one year +€22,361
up €22,361 (+4.5%), from €496,364 to €518,725
- Reserves -€19,186
down €19,186 (-2.6%), from €727,330 to €708,144
of which Tax-exempt reserves: -€20,720
- Current portion of long-term debt +€17,697
up €17,697 (+40.5%), from €43,719 to €61,416
Income statement
- Gross operating margin -€173,326
down €173,326 (-41.7%), from €416,043 to €242,717
- Taxes -€38,607
down €38,607 (-99.1%), from €38,972 to €365
- Write-downs -€7,218
down €7,218, from €4,859 to -€2,359
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
€108,425
Gross operating margin
-€173,326
Staff costs
+€4,083
Depreciation
-€1,597
Write-downs
+€7,218
Other operating charges
+€3,006
Financial income
-€2,192
Financial charges
-€3,420
Taxes
+€38,607
Deferred taxes and other
+€10
Result 2025
-€19,186
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
+€43,781
Investment
-€87,481
Financing
+€40,629
Cash 2024
€7,113
From operations (derived)
+€43,781
Net result for the year
-€19,186
Depreciation
+€66,304
Stocks and contracts
+€857
Receivables within one year
-€42,552
Deferred charges and accrued income
+€1,879
Provisions
-€5,180
Trade debts
+€44,002
Tax, wage and social debts
-€2,580
Accrued charges and deferred income
+€236
Investment (derived)
-€87,481
Investment in fixed assets (net)
-€87,481
Financing
+€40,629
Debts after one year
+€22,361
Current portion of long-term debt
+€17,697
Short-term financial debts
+€571
Cash 2025
€4,042
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,468,753 | €1,526,675 | +€57,922 | +3.9% |
| Fixed assets | 21/28 | €1,160,700 | €1,181,877 | +€21,177 | +1.8% |
| Tangible fixed assets | 22/27 | €1,160,700 | €1,181,877 | +€21,177 | +1.8% |
| Land and buildings | 22 | €986,727 | €951,681 | -€35,046 | -3.6% |
| Plant, machinery and equipment | 23 | €150,362 | €132,043 | -€18,320 | -12.2% |
| Furniture and vehicles | 24 | €23,224 | €14,677 | -€8,547 | -36.8% |
| Leasing and similar rights | 25 | - | €83,475 | +€83,475 | |
| Other tangible fixed assets | 26 | €386 | - | -€386 | |
| Current assets | 29/58 | €308,053 | €344,798 | +€36,745 | +11.9% |
| Stocks and contracts in progress | 3 | €10,415 | €9,558 | -€857 | -8.2% |
| Stocks | 30/36 | €10,415 | €9,558 | -€857 | -8.2% |
| Amounts receivable within one year | 40/41 | €277,251 | €319,803 | +€42,552 | +15.3% |
| Trade receivables | 40 | €128,112 | €148,037 | +€19,925 | +15.6% |
| Other amounts receivable | 41 | €149,139 | €171,765 | +€22,626 | +15.2% |
| Cash at bank and in hand | 54/58 | €7,113 | €4,042 | -€3,071 | -43.2% |
| Deferred charges and accrued income | 490/1 | €13,274 | €11,395 | -€1,879 | -14.2% |
| Total equity and liabilities | 10/49 | €1,468,753 | €1,526,675 | +€57,922 | +3.9% |
| Equity | 10/15 | €745,930 | €726,744 | -€19,186 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €727,330 | €708,144 | -€19,186 | -2.6% |
| Tax-exempt reserves | 132 | €249,074 | €228,355 | -€20,720 | -8.3% |
| Distributable reserves | 133 | €478,255 | €479,789 | +€1,534 | +0.3% |
| Provisions and deferred taxes | 16 | €81,029 | €75,849 | -€5,180 | -6.4% |
| Deferred taxes | 168 | €81,029 | €75,849 | -€5,180 | -6.4% |
| Amounts payable | 17/49 | €641,795 | €724,082 | +€82,287 | +12.8% |
| Amounts payable after more than one year | 17 | €496,364 | €518,725 | +€22,361 | +4.5% |
| Financial debts | 170/4 | €496,364 | €518,725 | +€22,361 | +4.5% |
| Amounts payable within one year | 42/48 | €145,431 | €205,121 | +€59,690 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €43,719 | €61,416 | +€17,697 | +40.5% |
| Financial debts | 43 | €5,649 | €6,221 | +€571 | +10.1% |
| Credit institutions | 430/8 | €5,649 | €6,221 | +€571 | +10.1% |
| Trade debts | 44 | €64,684 | €108,686 | +€44,002 | +68.0% |
| Suppliers | 440/4 | €64,684 | €108,686 | +€44,002 | +68.0% |
| Taxes, remuneration and social security | 45 | €31,378 | €28,798 | -€2,580 | -8.2% |
| Taxes | 450/3 | €16,863 | €15,142 | -€1,721 | -10.2% |
| Remuneration and social security | 454/9 | €14,515 | €13,656 | -€859 | -5.9% |
| Accrued charges and deferred income | 492/3 | - | €236 | +€236 | |
| Remuneration, social security and pensions | 62 | €174,945 | €170,862 | -€4,083 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,707 | €66,304 | +€1,597 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,859 | -€2,359 | -€7,218 | |
| Other operating charges | 640/8 | €16,917 | €13,911 | -€3,006 | -17.8% |
| Gross operating margin | 9900 | €416,043 | €242,717 | -€173,326 | -41.7% |
| Operating profit (loss) | 9901 | €154,615 | -€6,001 | -€160,616 | |
| Financial income | 75/76B | €10,452 | €8,260 | -€2,192 | -21.0% |
| Recurring financial income | 75 | €10,452 | €8,260 | -€2,192 | -21.0% |
| Financial charges | 65/66B | €22,840 | €26,260 | +€3,420 | +15.0% |
| Recurring financial charges | 65 | €22,840 | €26,260 | +€3,420 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €142,227 | -€24,001 | -€166,227 | |
| Transfer from deferred taxes | 780 | €5,170 | €5,180 | +€10 | +0.2% |
| Income taxes | 67/77 | €38,972 | €365 | -€38,607 | -99.1% |
| Profit (loss) for the period | 9904 | €108,425 | -€19,186 | -€127,611 | |
| Transfer from tax-exempt reserves | 789 | €20,680 | €20,720 | +€40 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,105 | €1,534 | -€127,571 | -98.8% |
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 2 October 2026 via checked.be.