DANA CONSTRUCT: 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.
DANA CONSTRUCT
Largest movements
- Cash -€4,530
down €4,530 (-46.1%), from €9,837 to €5,307
mainly Net result for the year (-€4,169) and Tax, wage and social debts (-€482)
- Tangible fixed assets -€495
down €495 (-45.9%), from €1,079 to €584
- Receivables within one year +€286
up €286 (+2.5%), from €11,391 to €11,677
of which Trade receivables: +€1,037
- Profit (loss) carried forward -€4,169
down €4,169 (-27.6%), from €15,131 to €10,962
- Tax, wage and social debts -€482
no longer reported in 2025 (was €482)
- Gross operating margin -€11,145
down €11,145, from €7,730 to -€3,415
- Financial charges -€3,038
down €3,038 (-96.2%), from €3,158 to €120
- Taxes -€471
down €471 (-97.7%), from €482 to €11
- Depreciation +€87
up €87 (+21.3%), from €408 to €495
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 | €23,108 | €18,457 | -€4,651 | -20.1% |
| Fixed assets | 21/28 | €1,079 | €584 | -€495 | -45.9% |
| Tangible fixed assets | 22/27 | €1,079 | €584 | -€495 | -45.9% |
| Furniture and vehicles | 24 | €1,079 | €584 | -€495 | -45.9% |
| Current assets | 29/58 | €22,029 | €17,873 | -€4,156 | -18.9% |
| Amounts receivable within one year | 40/41 | €11,391 | €11,677 | +€286 | +2.5% |
| Trade receivables | 40 | €4,637 | €5,674 | +€1,037 | +22.4% |
| Other amounts receivable | 41 | €6,754 | €6,003 | -€751 | -11.1% |
| Cash at bank and in hand | 54/58 | €9,837 | €5,307 | -€4,530 | -46.1% |
| Deferred charges and accrued income | 490/1 | €801 | €889 | +€88 | +11.0% |
| Total equity and liabilities | 10/49 | €23,108 | €18,457 | -€4,651 | -20.1% |
| Equity | 10/15 | €22,626 | €18,457 | -€4,169 | -18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,295 | €1,295 | = | 0.0% |
| Distributable reserves | 133 | €1,295 | €1,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,131 | €10,962 | -€4,169 | -27.6% |
| Amounts payable | 17/49 | €482 | - | -€482 | |
| Amounts payable within one year | 42/48 | €482 | - | -€482 | |
| Taxes, remuneration and social security | 45 | €482 | - | -€482 | |
| Taxes | 450/3 | €482 | - | -€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €495 | +€87 | +21.3% |
| Other operating charges | 640/8 | €128 | €128 | = | 0.0% |
| Gross operating margin | 9900 | €7,730 | -€3,415 | -€11,145 | |
| Operating profit (loss) | 9901 | €7,194 | -€4,038 | -€11,232 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €3,158 | €120 | -€3,038 | -96.2% |
| Recurring financial charges | 65 | €3,158 | €120 | -€3,038 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €4,076 | -€4,158 | -€8,234 | |
| Income taxes | 67/77 | €482 | €11 | -€471 | -97.7% |
| Profit (loss) for the period | 9904 | €3,594 | -€4,169 | -€7,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,594 | -€4,169 | -€7,763 |
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 28 September 2026 via checked.be.