DANclassics: 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.
DANclassics
Largest movements
- Tangible fixed assets -€7,250
down €7,250 (-53.5%), from €13,544 to €6,293
of which Other tangible fixed assets: -€8,051
- Receivables within one year -€3,510
down €3,510 (-37.9%), from €9,260 to €5,750
of which Trade receivables: -€4,571
- Profit (loss) carried forward -€9,248
down €9,248 (-69.5%), from -€13,305 to -€22,552
- Other debts -€1,547
down €1,547 (-100.0%), from €1,547 to €0
- Gross operating margin -€2,393
down €2,393 (-68.1%), from €3,513 to €1,119
- Other operating charges -€215
down €215 (-15.5%), from €1,388 to €1,173
- Depreciation -€40
down €40 (-0.5%), from €8,568 to €8,529
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 | €109,402 | €99,005 | -€10,397 | -9.5% |
| Fixed assets | 21/28 | €13,544 | €6,293 | -€7,250 | -53.5% |
| Tangible fixed assets | 22/27 | €13,544 | €6,293 | -€7,250 | -53.5% |
| Plant, machinery and equipment | 23 | €444 | €1,244 | +€800 | +180.2% |
| Other tangible fixed assets | 26 | €13,099 | €5,049 | -€8,051 | -61.5% |
| Current assets | 29/58 | €95,858 | €92,712 | -€3,147 | -3.3% |
| Amounts receivable within one year | 40/41 | €9,260 | €5,750 | -€3,510 | -37.9% |
| Trade receivables | 40 | €4,571 | €0 | -€4,571 | -100.0% |
| Other amounts receivable | 41 | €4,689 | €5,750 | +€1,061 | +22.6% |
| Cash at bank and in hand | 54/58 | €85,147 | €85,427 | +€281 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,452 | €1,535 | +€83 | +5.7% |
| Total equity and liabilities | 10/49 | €109,402 | €99,005 | -€10,397 | -9.5% |
| Equity | 10/15 | €107,637 | €98,389 | -€9,248 | -8.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €120,942 | €120,942 | = | 0.0% |
| Distributable reserves | 133 | €120,942 | €120,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,305 | -€22,552 | -€9,248 | -69.5% |
| Amounts payable | 17/49 | €1,765 | €616 | -€1,149 | -65.1% |
| Amounts payable within one year | 42/48 | €1,765 | €616 | -€1,149 | -65.1% |
| Trade debts | 44 | €202 | €616 | +€414 | +205.6% |
| Suppliers | 440/4 | €202 | €616 | +€414 | +205.6% |
| Taxes, remuneration and social security | 45 | €17 | €0 | -€17 | -100.0% |
| Taxes | 450/3 | €17 | €0 | -€17 | -100.0% |
| Other amounts payable | 47/48 | €1,547 | €0 | -€1,547 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,568 | €8,529 | -€40 | -0.5% |
| Other operating charges | 640/8 | €1,388 | €1,173 | -€215 | -15.5% |
| Gross operating margin | 9900 | €3,513 | €1,119 | -€2,393 | -68.1% |
| Operating profit (loss) | 9901 | -€6,444 | -€8,582 | -€2,138 | -33.2% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.8% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +1.9% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,507 | -€8,653 | -€2,146 | -33.0% |
| Income taxes | 67/77 | €571 | €595 | +€24 | +4.1% |
| Profit (loss) for the period | 9904 | -€7,078 | -€9,248 | -€2,169 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,078 | -€9,248 | -€2,169 | -30.7% |
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 11 October 2026 via checked.be.