DANCY: 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.
DANCY
Largest movements
- Receivables within one year +€53,045
up €53,045 (+3388.9%), from €1,565 to €54,610
of which Trade receivables: +€53,036
- Stocks and contracts +€33,208
up €33,208 (+149.3%), from €22,242 to €55,450
- Cash -€1,769
down €1,769 (-82.3%), from €2,150 to €381
- Advances received +€49,900
new in 2025: €49,900
- Trade debts +€19,201
up €19,201 (+1347.0%), from €1,425 to €20,626
- Other debts +€14,697
up €14,697 (+436.8%), from €3,365 to €18,061
- Financial charges +€15,723
up €15,723 (+1923.7%), from €817 to €16,541
of which Non-recurring financial charges: +€11,965
- Gross operating margin +€8,405
up €8,405 (+81.0%), from €10,370 to €18,775
- Other operating charges +€1,642
up €1,642 (+574.9%), from €286 to €1,928
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,434 | €111,917 | +€84,483 | +308.0% |
| Fixed assets | 21/28 | €1,477 | €1,477 | = | 0.0% |
| Financial fixed assets | 28 | €1,477 | €1,477 | = | 0.0% |
| Current assets | 29/58 | €25,957 | €110,440 | +€84,483 | +325.5% |
| Stocks and contracts in progress | 3 | €22,242 | €55,450 | +€33,208 | +149.3% |
| Stocks | 30/36 | €22,242 | €55,450 | +€33,208 | +149.3% |
| Amounts receivable within one year | 40/41 | €1,565 | €54,610 | +€53,045 | +3388.9% |
| Trade receivables | 40 | - | €53,036 | +€53,036 | |
| Other amounts receivable | 41 | €1,565 | €1,573 | +€8 | +0.5% |
| Cash at bank and in hand | 54/58 | €2,150 | €381 | -€1,769 | -82.3% |
| Total equity and liabilities | 10/49 | €27,434 | €111,917 | +€84,483 | +308.0% |
| Equity | 10/15 | €18,981 | €19,393 | +€412 | +2.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19 | €393 | +€412 | |
| Amounts payable | 17/49 | €8,453 | €92,523 | +€84,071 | +994.6% |
| Amounts payable within one year | 42/48 | €8,453 | €91,879 | +€83,426 | +987.0% |
| Financial debts | 43 | €2,428 | €2,475 | +€47 | +2.0% |
| Credit institutions | 430/8 | €2,428 | €2,475 | +€47 | +2.0% |
| Trade debts | 44 | €1,425 | €20,626 | +€19,201 | +1347.0% |
| Suppliers | 440/4 | €1,425 | €20,626 | +€19,201 | +1347.0% |
| Advances received on contracts in progress | 46 | - | €49,900 | +€49,900 | |
| Taxes, remuneration and social security | 45 | €1,235 | €816 | -€419 | -33.9% |
| Taxes | 450/3 | €1,235 | €816 | -€419 | -33.9% |
| Other amounts payable | 47/48 | €3,365 | €18,061 | +€14,697 | +436.8% |
| Accrued charges and deferred income | 492/3 | - | €645 | +€645 | |
| Other operating charges | 640/8 | €286 | €1,928 | +€1,642 | +574.9% |
| Gross operating margin | 9900 | €10,370 | €18,775 | +€8,405 | +81.0% |
| Operating profit (loss) | 9901 | €10,084 | €16,847 | +€6,763 | +67.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €817 | €16,541 | +€15,723 | +1923.7% |
| Recurring financial charges | 65 | €817 | €4,576 | +€3,758 | +459.8% |
| Non-recurring financial charges | 66B | - | €11,965 | +€11,965 | |
| Profit (loss) for the period before taxes | 9903 | €9,267 | €307 | -€8,960 | -96.7% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €9,267 | €307 | -€8,960 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,267 | €307 | -€8,960 | -96.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.