DANEELS JOHNY: 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.
DANEELS JOHNY
Largest movements
- Current investments -€64,048
down €64,048 (-64.0%), from €100,000 to €35,952
- Receivables within one year +€14,778
up €14,778 (+81.1%), from €18,226 to €33,004
of which Other amounts receivable: +€14,555
- Cash +€7,505
up €7,505 (+27.9%), from €26,874 to €34,379
mainly Current investments (+€64,048) and Depreciation (+€53,996)
- Tangible fixed assets +€7,010
up €7,010 (+3.5%), from €198,284 to €205,294
of which Furniture and vehicles: +€26,556
- Reserves -€19,859
down €19,859 (-7.1%), from €281,186 to €261,327
of which Distributable reserves: -€19,859
- Debts after one year -€8,105
down €8,105 (-66.5%), from €12,195 to €4,090
- Trade debts -€4,076
down €4,076 (-11.7%), from €34,880 to €30,804
- Gross operating margin +€22,934
up €22,934 (+35.8%), from €64,149 to €87,084
- Depreciation +€16,849
up €16,849 (+45.4%), from €37,147 to €53,996
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 | €360,695 | €326,917 | -€33,778 | -9.4% |
| Fixed assets | 21/28 | €198,284 | €205,294 | +€7,010 | +3.5% |
| Tangible fixed assets | 22/27 | €198,284 | €205,294 | +€7,010 | +3.5% |
| Land and buildings | 22 | €168,765 | €153,062 | -€15,703 | -9.3% |
| Plant, machinery and equipment | 23 | €12,245 | €8,402 | -€3,844 | -31.4% |
| Furniture and vehicles | 24 | €17,274 | €43,830 | +€26,556 | +154% |
| Current assets | 29/58 | €162,411 | €121,624 | -€40,787 | -25.1% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,226 | €33,004 | +€14,778 | +81.1% |
| Trade receivables | 40 | €13,300 | €13,523 | +€223 | +1.7% |
| Other amounts receivable | 41 | €4,926 | €19,481 | +€14,555 | +295% |
| Current investments | 50/53 | €100,000 | €35,952 | -€64,048 | -64.0% |
| Cash at bank and in hand | 54/58 | €26,874 | €34,379 | +€7,505 | +27.9% |
| Deferred charges and accrued income | 490/1 | €2,311 | €3,288 | +€978 | +42.3% |
| Total equity and liabilities | 10/49 | €360,695 | €326,917 | -€33,778 | -9.4% |
| Equity | 10/15 | €287,386 | €267,527 | -€19,859 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €281,186 | €261,327 | -€19,859 | -7.1% |
| Tax-exempt reserves | 132 | €11,400 | €11,400 | = | 0.0% |
| Distributable reserves | 133 | €269,786 | €249,927 | -€19,859 | -7.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,309 | €59,390 | -€13,919 | -19.0% |
| Amounts payable after more than one year | 17 | €12,195 | €4,090 | -€8,105 | -66.5% |
| Financial debts | 170/4 | €12,195 | €4,090 | -€8,105 | -66.5% |
| Amounts payable within one year | 42/48 | €59,881 | €53,489 | -€6,392 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €9,289 | €8,105 | -€1,184 | -12.7% |
| Trade debts | 44 | €34,880 | €30,804 | -€4,076 | -11.7% |
| Suppliers | 440/4 | €34,880 | €30,804 | -€4,076 | -11.7% |
| Taxes, remuneration and social security | 45 | €2,308 | €0 | -€2,308 | -100% |
| Taxes | 450/3 | €2,308 | €0 | -€2,308 | -100% |
| Other amounts payable | 47/48 | €13,405 | €14,580 | +€1,176 | +8.8% |
| Accrued charges and deferred income | 492/3 | €1,234 | €1,811 | +€578 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,147 | €53,996 | +€16,849 | +45.4% |
| Other operating charges | 640/8 | €2,141 | €2,677 | +€536 | +25.0% |
| Gross operating margin | 9900 | €64,149 | €87,084 | +€22,934 | +35.8% |
| Operating profit (loss) | 9901 | €24,861 | €30,411 | +€5,550 | +22.3% |
| Financial income | 75/76B | €37 | €293 | +€256 | +685% |
| Recurring financial income | 75 | €37 | €293 | +€256 | +685% |
| Financial charges | 65/66B | €485 | €297 | -€188 | -38.8% |
| Recurring financial charges | 65 | €485 | €297 | -€188 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €24,414 | €30,407 | +€5,993 | +24.5% |
| Income taxes | 67/77 | €7,300 | €6,465 | -€835 | -11.4% |
| Profit (loss) for the period | 9904 | €17,114 | €23,942 | +€6,829 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,114 | €23,942 | +€6,829 | +39.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.