DANEMAU PLUS: 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.
DANEMAU PLUS
Largest movements
- Receivables within one year +€34,866
up €34,866 (+32.9%), from €105,843 to €140,709
of which Other amounts receivable: +€33,261
- Tangible fixed assets -€3,901
down €3,901 (-23.8%), from €16,361 to €12,461
of which Land and buildings: -€2,010
- Reserves +€43,225
up €43,225 (+168%), from €25,781 to €69,006
of which Distributable reserves: +€43,225
- Trade debts -€14,540
down €14,540 (-85.0%), from €17,104 to €2,565
- Tax, wage and social debts +€7,681
up €7,681 (+31.2%), from €24,605 to €32,286
- Profit (loss) carried forward -€5,000
down €5,000 (-8.7%), from €57,399 to €52,399
- Gross operating margin +€16,507
up €16,507 (+37.0%), from €44,602 to €61,109
- Depreciation -€7,692
down €7,692 (-66.3%), from €11,592 to €3,901
- Taxes +€7,045
up €7,045 (+63.5%), from €11,100 to €18,145
- Financial income +€2,484
up €2,484 (+57.8%), from €4,294 to €6,778
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,496 | €177,774 | +€32,278 | +22.2% |
| Fixed assets | 21/28 | €16,361 | €12,461 | -€3,901 | -23.8% |
| Tangible fixed assets | 22/27 | €16,361 | €12,461 | -€3,901 | -23.8% |
| Land and buildings | 22 | €10,462 | €8,452 | -€2,010 | -19.2% |
| Plant, machinery and equipment | 23 | €1,824 | €618 | -€1,207 | -66.2% |
| Furniture and vehicles | 24 | €4,075 | €3,391 | -€684 | -16.8% |
| Current assets | 29/58 | €129,134 | €165,313 | +€36,179 | +28.0% |
| Amounts receivable within one year | 40/41 | €105,843 | €140,709 | +€34,866 | +32.9% |
| Trade receivables | 40 | €10,655 | €12,260 | +€1,605 | +15.1% |
| Other amounts receivable | 41 | €95,188 | €128,449 | +€33,261 | +34.9% |
| Cash at bank and in hand | 54/58 | €21,517 | €22,679 | +€1,163 | +5.4% |
| Deferred charges and accrued income | 490/1 | €1,775 | €1,925 | +€150 | +8.5% |
| Total equity and liabilities | 10/49 | €145,496 | €177,774 | +€32,278 | +22.2% |
| Equity | 10/15 | €101,779 | €140,004 | +€38,225 | +37.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,781 | €69,006 | +€43,225 | +168% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €25,781 | €69,006 | +€43,225 | +168% |
| Profit (loss) carried forward | 14 | €57,399 | €52,399 | -€5,000 | -8.7% |
| Amounts payable | 17/49 | €43,716 | €37,769 | -€5,947 | -13.6% |
| Amounts payable within one year | 42/48 | €43,716 | €37,759 | -€5,958 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,104 | €2,565 | -€14,540 | -85.0% |
| Suppliers | 440/4 | €17,104 | €2,565 | -€14,540 | -85.0% |
| Taxes, remuneration and social security | 45 | €24,605 | €32,286 | +€7,681 | +31.2% |
| Taxes | 450/3 | €24,605 | €32,286 | +€7,681 | +31.2% |
| Other amounts payable | 47/48 | €2,007 | €2,908 | +€901 | +44.9% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Remuneration, social security and pensions | 62 | -€151 | €0 | +€151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,592 | €3,901 | -€7,692 | -66.3% |
| Other operating charges | 640/8 | €2,238 | €2,165 | -€74 | -3.3% |
| Gross operating margin | 9900 | €44,602 | €61,109 | +€16,507 | +37.0% |
| Operating profit (loss) | 9901 | €30,922 | €55,043 | +€24,121 | +78.0% |
| Financial income | 75/76B | €4,294 | €6,778 | +€2,484 | +57.8% |
| Recurring financial income | 75 | €4,294 | €6,778 | +€2,484 | +57.8% |
| Financial charges | 65/66B | €196 | €451 | +€255 | +130% |
| Recurring financial charges | 65 | €196 | €451 | +€255 | +130% |
| Profit (loss) for the period before taxes | 9903 | €35,020 | €61,370 | +€26,349 | +75.2% |
| Income taxes | 67/77 | €11,100 | €18,145 | +€7,045 | +63.5% |
| Profit (loss) for the period | 9904 | €23,921 | €43,225 | +€19,304 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,921 | €43,225 | +€19,304 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.