DANCIMA: 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.
DANCIMA
Largest movements
- Cash +€14,057
up €14,057 (+16.9%), from €83,068 to €97,125
mainly Net result for the year (+€10,653) and Trade debts (+€3,832)
- Reserves +€10,653
up €10,653 (+6.3%), from €168,441 to €179,093
- Trade debts +€3,832
up €3,832 (+73.2%), from €5,232 to €9,064
- Staff costs +€18,288
up €18,288 (+13.0%), from €141,218 to €159,506
- Gross operating margin +€12,024
up €12,024 (+7.3%), from €163,916 to €175,940
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 | €209,420 | €222,135 | +€12,716 | +6.1% |
| Fixed assets | 21/28 | €3,962 | €2,837 | -€1,125 | -28.4% |
| Tangible fixed assets | 22/27 | €3,962 | €2,837 | -€1,125 | -28.4% |
| Plant, machinery and equipment | 23 | €3,620 | €2,751 | -€869 | -24.0% |
| Furniture and vehicles | 24 | €342 | €86 | -€256 | -74.8% |
| Current assets | 29/58 | €205,458 | €219,298 | +€13,840 | +6.7% |
| Stocks and contracts in progress | 3 | €15,255 | €14,868 | -€387 | -2.5% |
| Stocks | 30/36 | €15,255 | €14,868 | -€387 | -2.5% |
| Amounts receivable within one year | 40/41 | €5,492 | €5,524 | +€32 | +0.6% |
| Trade receivables | 40 | €120 | €3,308 | +€3,188 | +2656.3% |
| Other amounts receivable | 41 | €5,372 | €2,216 | -€3,155 | -58.7% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,068 | €97,125 | +€14,057 | +16.9% |
| Deferred charges and accrued income | 490/1 | €1,643 | €1,781 | +€138 | +8.4% |
| Total equity and liabilities | 10/49 | €209,420 | €222,135 | +€12,716 | +6.1% |
| Equity | 10/15 | €187,441 | €198,093 | +€10,653 | +5.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €168,441 | €179,093 | +€10,653 | +6.3% |
| Distributable reserves | 133 | €168,441 | €179,093 | +€10,653 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,979 | €24,042 | +€2,063 | +9.4% |
| Amounts payable within one year | 42/48 | €21,979 | €24,042 | +€2,063 | +9.4% |
| Trade debts | 44 | €5,232 | €9,064 | +€3,832 | +73.2% |
| Suppliers | 440/4 | €5,232 | €9,064 | +€3,832 | +73.2% |
| Taxes, remuneration and social security | 45 | €14,994 | €14,978 | -€16 | -0.1% |
| Taxes | 450/3 | €3,983 | €3,677 | -€306 | -7.7% |
| Remuneration and social security | 454/9 | €11,011 | €11,301 | +€290 | +2.6% |
| Other amounts payable | 47/48 | €1,753 | €0 | -€1,753 | -100.0% |
| Remuneration, social security and pensions | 62 | €141,218 | €159,506 | +€18,288 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,998 | €3,270 | -€729 | -18.2% |
| Other operating charges | 640/8 | €2,339 | €2,413 | +€75 | +3.2% |
| Gross operating margin | 9900 | €163,916 | €175,940 | +€12,024 | +7.3% |
| Operating profit (loss) | 9901 | €16,361 | €10,751 | -€5,610 | -34.3% |
| Financial income | 75/76B | €1,849 | €2,019 | +€169 | +9.2% |
| Recurring financial income | 75 | €1,849 | €2,019 | +€169 | +9.2% |
| Financial charges | 65/66B | €600 | €601 | +€1 | +0.1% |
| Recurring financial charges | 65 | €600 | €601 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €17,610 | €12,169 | -€5,441 | -30.9% |
| Income taxes | 67/77 | €1,775 | €1,517 | -€259 | -14.6% |
| Profit (loss) for the period | 9904 | €15,834 | €10,653 | -€5,182 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,834 | €10,653 | -€5,182 | -32.7% |
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 5 October 2026 via checked.be.