DANAVI: 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.
DANAVI
Largest movements
- Cash +€50,921
up €50,921, from €0 to €50,921
mainly Net result for the year (+€102,929) and Deferred charges and accrued income (+€14,603)
- Deferred charges and accrued income -€14,603
down €14,603 (-66.9%), from €21,819 to €7,216
- Receivables within one year +€5,125
up €5,125 (+256%), from €2,005 to €7,130
of which Other amounts receivable: +€3,759
- Tangible fixed assets +€3,614
up €3,614 (+196%), from €1,842 to €5,456
of which Furniture and vehicles: +€4,260
- Profit (loss) carried forward +€102,929
up €102,929 (+35.4%), from -€290,669 to -€187,740
- Debts after one year -€27,000
down €27,000 (-10.8%), from €250,000 to €223,000
- Other debts -€25,093
down €25,093 (-100%), from €25,093 to €0
- Current portion of long-term debt -€8,115
down €8,115 (-100%), from €8,115 to €0
- Tax, wage and social debts +€4,353
up €4,353 (+123%), from €3,527 to €7,880
- Write-downs -€218,658
down €218,658 (-100%), from €218,658 to €0
- Gross operating margin +€149,668
up €149,668, from -€38,394 to €111,274
- Financial charges +€1,996
up €1,996 (+56.4%), from €3,539 to €5,534
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 | €25,667 | €70,722 | +€45,056 | +176% |
| Fixed assets | 21/28 | €1,842 | €5,456 | +€3,614 | +196% |
| Tangible fixed assets | 22/27 | €1,842 | €5,456 | +€3,614 | +196% |
| Plant, machinery and equipment | 23 | €1,325 | €679 | -€646 | -48.8% |
| Furniture and vehicles | 24 | €517 | €4,777 | +€4,260 | +824% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €23,824 | €65,266 | +€41,442 | +174% |
| Amounts receivable within one year | 40/41 | €2,005 | €7,130 | +€5,125 | +256% |
| Trade receivables | 40 | €1,742 | €3,108 | +€1,366 | +78.4% |
| Other amounts receivable | 41 | €263 | €4,021 | +€3,759 | +1,431% |
| Cash at bank and in hand | 54/58 | €0 | €50,921 | +€50,921 | |
| Deferred charges and accrued income | 490/1 | €21,819 | €7,216 | -€14,603 | -66.9% |
| Total equity and liabilities | 10/49 | €25,667 | €70,722 | +€45,056 | +176% |
| Equity | 10/15 | -€270,209 | -€167,280 | +€102,929 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,669 | -€187,740 | +€102,929 | +35.4% |
| Amounts payable | 17/49 | €295,876 | €238,002 | -€57,874 | -19.6% |
| Amounts payable after more than one year | 17 | €250,000 | €223,000 | -€27,000 | -10.8% |
| Financial debts | 170/4 | €250,000 | €223,000 | -€27,000 | -10.8% |
| Amounts payable within one year | 42/48 | €45,310 | €14,077 | -€31,233 | -68.9% |
| Current portion of amounts payable after more than one year | 42 | €8,115 | €0 | -€8,115 | -100% |
| Financial debts | 43 | €23 | €0 | -€23 | -100% |
| Credit institutions | 430/8 | €23 | €0 | -€23 | -100% |
| Trade debts | 44 | €8,551 | €6,197 | -€2,355 | -27.5% |
| Suppliers | 440/4 | €8,551 | €6,197 | -€2,355 | -27.5% |
| Taxes, remuneration and social security | 45 | €3,527 | €7,880 | +€4,353 | +123% |
| Taxes | 450/3 | €3,527 | €7,880 | +€4,353 | +123% |
| Other amounts payable | 47/48 | €25,093 | €0 | -€25,093 | -100% |
| Accrued charges and deferred income | 492/3 | €566 | €925 | +€359 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €1,807 | +€561 | +45.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €218,658 | €0 | -€218,658 | -100% |
| Other operating charges | 640/8 | €614 | €731 | +€117 | +19.0% |
| Non-recurring operating charges | 66A | €0 | €75 | +€75 | |
| Gross operating margin | 9900 | -€38,394 | €111,274 | +€149,668 | |
| Operating profit (loss) | 9901 | -€258,912 | €108,661 | +€367,573 | |
| Financial income | 75/76B | €2 | €12 | +€10 | +521% |
| Recurring financial income | 75 | €2 | €12 | +€10 | +521% |
| Financial charges | 65/66B | €3,539 | €5,534 | +€1,996 | +56.4% |
| Recurring financial charges | 65 | €3,539 | €5,534 | +€1,996 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | -€262,448 | €103,140 | +€365,588 | |
| Income taxes | 67/77 | €271 | €210 | -€61 | -22.5% |
| Profit (loss) for the period | 9904 | -€262,720 | €102,929 | +€365,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€262,720 | €102,929 | +€365,649 |
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 22 October 2026 via checked.be.