DANCEPOINT: 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
DANCEPOINT
NACE 93.299, Other amusement and recreation activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,886
2024 · €7,425-€4,538
Equity
€1.2m
2024 · €237,354+€926,484
Cash
€26,667
2024 · €18,233+€8,434
Balance sheet total
€2.0m
2024 · €557,159+€1.5m
Largest movements
Assets
- Tangible fixed assets +€1.5m
up €1.5m (+283.1%), from €519,084 to €2.0m
of which Land and buildings: +€1.4m
Equity and liabilities
- Revaluation surpluses +€922,687
new in 2025: €922,687
- Current portion of long-term debt +€526,656
up €526,656 (+2273.7%), from €23,163 to €549,819
Income statement
- Gross operating margin +€9,538
up €9,538 (+18.0%), from €53,037 to €62,575
- Depreciation +€9,528
up €9,528 (+34.9%), from €27,304 to €36,831
- Taxes +€1,552
up €1,552 (+108.2%), from €1,434 to €2,985
- Other operating charges +€1,544
up €1,544 (+18.5%), from €8,361 to €9,905
- Financial charges +€1,469
up €1,469 (+17.2%), from €8,516 to €9,984
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
€7,425
Gross operating margin
+€9,538
Depreciation
-€9,528
Other operating charges
-€1,544
Financial income
+€15
Financial charges
-€1,469
Taxes
-€1,552
Result 2025
€2,886
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
+€50,067
Investment
-€1.5m
Financing
+€1.5m
Cash 2024
€18,233
From operations (derived)
+€50,067
Net result for the year
+€2,886
Depreciation
+€36,831
Smaller working-capital items
+€2,907
Other debts
+€7,443
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€1.5m
Debts after one year
+€14,348
Current portion of long-term debt
+€526,656
Contributions, distributions and other
+€923,598
Cash 2025
€26,667
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557,159 | €2,033,986 | +€1.5m | +265.1% |
| Fixed assets | 21/28 | €519,163 | €1,988,567 | +€1.5m | +283.0% |
| Tangible fixed assets | 22/27 | €519,084 | €1,988,488 | +€1.5m | +283.1% |
| Land and buildings | 22 | €508,605 | €1,956,780 | +€1.4m | +284.7% |
| Plant, machinery and equipment | 23 | €2,388 | €1,936 | -€453 | -19.0% |
| Furniture and vehicles | 24 | €8,091 | €29,771 | +€21,681 | +268.0% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €37,995 | €45,419 | +€7,423 | +19.5% |
| Amounts receivable within one year | 40/41 | €18,196 | €18,150 | -€46 | -0.3% |
| Trade receivables | 40 | €18,196 | €18,150 | -€46 | -0.3% |
| Cash at bank and in hand | 54/58 | €18,233 | €26,667 | +€8,434 | +46.3% |
| Deferred charges and accrued income | 490/1 | €1,566 | €601 | -€965 | -61.6% |
| Total equity and liabilities | 10/49 | €557,159 | €2,033,986 | +€1.5m | +265.1% |
| Equity | 10/15 | €237,354 | €1,163,838 | +€926,484 | +390.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €922,687 | +€922,687 | |
| Reserves | 13 | €42,636 | €46,432 | +€3,797 | +8.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €40,736 | €44,532 | +€3,797 | +9.3% |
| Profit (loss) carried forward | 14 | €175,719 | €175,719 | = | 0.0% |
| Amounts payable | 17/49 | €319,804 | €870,147 | +€550,343 | +172.1% |
| Amounts payable after more than one year | 17 | €180,679 | €195,027 | +€14,348 | +7.9% |
| Financial debts | 170/4 | €180,679 | €195,027 | +€14,348 | +7.9% |
| Amounts payable within one year | 42/48 | €139,125 | €675,120 | +€535,995 | +385.3% |
| Current portion of amounts payable after more than one year | 42 | €23,163 | €549,819 | +€526,656 | +2273.7% |
| Trade debts | 44 | €24,519 | €27,886 | +€3,367 | +13.7% |
| Suppliers | 440/4 | €24,519 | €27,886 | +€3,367 | +13.7% |
| Taxes, remuneration and social security | 45 | €6,220 | €4,749 | -€1,471 | -23.7% |
| Taxes | 450/3 | €3,570 | €4,749 | +€1,179 | +33.0% |
| Remuneration and social security | 454/9 | €2,650 | €0 | -€2,650 | -100.0% |
| Other amounts payable | 47/48 | €85,223 | €92,666 | +€7,443 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,304 | €36,831 | +€9,528 | +34.9% |
| Other operating charges | 640/8 | €8,361 | €9,905 | +€1,544 | +18.5% |
| Gross operating margin | 9900 | €53,037 | €62,575 | +€9,538 | +18.0% |
| Operating profit (loss) | 9901 | €17,372 | €15,839 | -€1,533 | -8.8% |
| Financial income | 75/76B | €2 | €17 | +€15 | +675.6% |
| Recurring financial income | 75 | €2 | €17 | +€15 | +675.6% |
| Financial charges | 65/66B | €8,516 | €9,984 | +€1,469 | +17.2% |
| Recurring financial charges | 65 | €8,516 | €9,984 | +€1,469 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €8,858 | €5,872 | -€2,987 | -33.7% |
| Income taxes | 67/77 | €1,434 | €2,985 | +€1,552 | +108.2% |
| Profit (loss) for the period | 9904 | €7,425 | €2,886 | -€4,538 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,425 | €2,886 | -€4,538 | -61.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.