DANI CONCEPT: 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.
DANI CONCEPT
Largest movements
- Cash +€71,457
up €71,457 (+76.1%), from €93,945 to €165,402
mainly Net result for the year (+€100,811) and Current investments (+€42,780)
- Current investments -€42,780
no longer reported in 2025 (was €42,780)
- Receivables within one year -€30,915
down €30,915 (-69.2%), from €44,706 to €13,790
of which Trade receivables: -€29,446
- Stocks and contracts +€15,453
up €15,453 (+739.6%), from €2,089 to €17,542
- Tangible fixed assets +€5,988
up €5,988 (+15.0%), from €40,007 to €45,995
- Profit (loss) carried forward +€100,811
up €100,811 (+81.9%), from €123,050 to €223,861
- Other debts -€60,143
down €60,143 (-97.9%), from €61,407 to €1,264
- Trade debts -€11,754
down €11,754 (-62.2%), from €18,897 to €7,143
- Tax, wage and social debts -€4,048
down €4,048 (-30.5%), from €13,288 to €9,239
of which Taxes: -€4,571
- Staff costs -€12,490
down €12,490 (-32.3%), from €38,694 to €26,204
- Financial income +€11,500
up €11,500 (+3923.0%), from €293 to €11,793
- Depreciation +€9,144
up €9,144 (+120.6%), from €7,583 to €16,727
- Taxes +€2,422
up €2,422 (+7.7%), from €31,295 to €33,717
- Gross operating margin +€2,038
up €2,038 (+1.2%), from €164,938 to €166,975
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 | €237,109 | €262,071 | +€24,962 | +10.5% |
| Fixed assets | 21/28 | €51,319 | €62,960 | +€11,641 | +22.7% |
| Intangible fixed assets | 21 | €11,312 | €16,965 | +€5,654 | +50.0% |
| Tangible fixed assets | 22/27 | €40,007 | €45,995 | +€5,988 | +15.0% |
| Furniture and vehicles | 24 | €40,007 | €45,995 | +€5,988 | +15.0% |
| Current assets | 29/58 | €185,790 | €199,111 | +€13,320 | +7.2% |
| Stocks and contracts in progress | 3 | €2,089 | €17,542 | +€15,453 | +739.6% |
| Stocks | 30/36 | €2,089 | €17,542 | +€15,453 | +739.6% |
| Amounts receivable within one year | 40/41 | €44,706 | €13,790 | -€30,915 | -69.2% |
| Trade receivables | 40 | €33,739 | €4,292 | -€29,446 | -87.3% |
| Other amounts receivable | 41 | €10,967 | €9,498 | -€1,469 | -13.4% |
| Current investments | 50/53 | €42,780 | - | -€42,780 | |
| Cash at bank and in hand | 54/58 | €93,945 | €165,402 | +€71,457 | +76.1% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,377 | +€106 | +4.7% |
| Total equity and liabilities | 10/49 | €237,109 | €262,071 | +€24,962 | +10.5% |
| Equity | 10/15 | €143,510 | €244,321 | +€100,811 | +70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,050 | €223,861 | +€100,811 | +81.9% |
| Amounts payable | 17/49 | €93,599 | €17,750 | -€75,849 | -81.0% |
| Amounts payable within one year | 42/48 | €93,599 | €17,750 | -€75,849 | -81.0% |
| Financial debts | 43 | €7 | €103 | +€96 | +1394.8% |
| Other loans | 439 | €7 | €103 | +€96 | +1394.8% |
| Trade debts | 44 | €18,897 | €7,143 | -€11,754 | -62.2% |
| Suppliers | 440/4 | €18,897 | €7,143 | -€11,754 | -62.2% |
| Taxes, remuneration and social security | 45 | €13,288 | €9,239 | -€4,048 | -30.5% |
| Taxes | 450/3 | €13,288 | €8,717 | -€4,571 | -34.4% |
| Remuneration and social security | 454/9 | - | €523 | +€523 | |
| Other amounts payable | 47/48 | €61,407 | €1,264 | -€60,143 | -97.9% |
| Non-recurring operating income | 76A | €7,579 | €7,051 | -€528 | -7.0% |
| Remuneration, social security and pensions | 62 | €38,694 | €26,204 | -€12,490 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,583 | €16,727 | +€9,144 | +120.6% |
| Other operating charges | 640/8 | €1,155 | €1,046 | -€110 | -9.5% |
| Gross operating margin | 9900 | €164,938 | €166,975 | +€2,038 | +1.2% |
| Operating profit (loss) | 9901 | €117,506 | €122,999 | +€5,493 | +4.7% |
| Financial income | 75/76B | €293 | €11,793 | +€11,500 | +3923.0% |
| Recurring financial income | 75 | €293 | €11,793 | +€11,500 | +3923.0% |
| Financial charges | 65/66B | €450 | €264 | -€185 | -41.2% |
| Recurring financial charges | 65 | €450 | €264 | -€185 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €117,349 | €134,528 | +€17,178 | +14.6% |
| Income taxes | 67/77 | €31,295 | €33,717 | +€2,422 | +7.7% |
| Profit (loss) for the period | 9904 | €86,055 | €100,811 | +€14,756 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,055 | €100,811 | +€14,756 | +17.1% |
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.