DANI KOI: 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.
DANI KOI
Largest movements
- Stocks and contracts +€40,825
up €40,825, from €0 to €40,825
- Cash -€17,709
down €17,709 (-11.3%), from €156,281 to €138,572
mainly Stocks and contracts (-€40,825) and Receivables within one year (-€15,728)
- Tangible fixed assets -€17,400
down €17,400 (-39.5%), from €44,062 to €26,662
of which Furniture and vehicles: -€15,499
- Receivables within one year +€15,728
up €15,728 (+98.7%), from €15,936 to €31,664
of which Trade receivables: +€15,728
- Profit (loss) carried forward +€22,764
up €22,764 (+30.5%), from €74,704 to €97,468
- Trade debts -€12,492
down €12,492 (-20.7%), from €60,487 to €47,994
- Other debts +€9,079
up €9,079 (+107%), from €8,452 to €17,531
- Tax, wage and social debts +€3,874
up €3,874 (+19.3%), from €20,044 to €23,918
- Gross operating margin -€51,262
down €51,262 (-43.4%), from €118,182 to €66,920
- Taxes -€10,785
down €10,785 (-45.8%), from €23,544 to €12,760
- Financial charges +€2,708
up €2,708 (+95.4%), from €2,837 to €5,544
- Depreciation -€1,673
down €1,673 (-6.6%), from €25,199 to €23,526
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 | €220,987 | €244,211 | +€23,225 | +10.5% |
| Fixed assets | 21/28 | €46,884 | €29,484 | -€17,400 | -37.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €44,062 | €26,662 | -€17,400 | -39.5% |
| Land and buildings | 22 | €5,937 | €5,332 | -€605 | -10.2% |
| Plant, machinery and equipment | 23 | €7,922 | €6,627 | -€1,295 | -16.4% |
| Furniture and vehicles | 24 | €30,202 | €14,703 | -€15,499 | -51.3% |
| Financial fixed assets | 28 | €2,822 | €2,822 | = | 0.0% |
| Current assets | 29/58 | €174,103 | €214,727 | +€40,624 | +23.3% |
| Stocks and contracts in progress | 3 | €0 | €40,825 | +€40,825 | |
| Stocks | 30/36 | €0 | €40,825 | +€40,825 | |
| Amounts receivable within one year | 40/41 | €15,936 | €31,664 | +€15,728 | +98.7% |
| Trade receivables | 40 | €15,936 | €31,664 | +€15,728 | +98.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €156,281 | €138,572 | -€17,709 | -11.3% |
| Deferred charges and accrued income | 490/1 | €1,886 | €3,666 | +€1,780 | +94.4% |
| Total equity and liabilities | 10/49 | €220,987 | €244,211 | +€23,225 | +10.5% |
| Equity | 10/15 | €117,604 | €140,368 | +€22,764 | +19.4% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Reserves | 13 | €3,900 | €3,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,900 | €3,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,900 | €3,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,704 | €97,468 | +€22,764 | +30.5% |
| Amounts payable | 17/49 | €103,383 | €103,843 | +€461 | +0.4% |
| Amounts payable within one year | 42/48 | €103,383 | €103,843 | +€461 | +0.4% |
| Trade debts | 44 | €60,487 | €47,994 | -€12,492 | -20.7% |
| Suppliers | 440/4 | €60,487 | €47,994 | -€12,492 | -20.7% |
| Advances received on contracts in progress | 46 | €14,400 | €14,400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €20,044 | €23,918 | +€3,874 | +19.3% |
| Taxes | 450/3 | €20,044 | €23,918 | +€3,874 | +19.3% |
| Other amounts payable | 47/48 | €8,452 | €17,531 | +€9,079 | +107% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,199 | €23,526 | -€1,673 | -6.6% |
| Other operating charges | 640/8 | €3,676 | €2,979 | -€697 | -18.9% |
| Non-recurring operating charges | 66A | €3,003 | €0 | -€3,003 | -100% |
| Gross operating margin | 9900 | €118,182 | €66,920 | -€51,262 | -43.4% |
| Operating profit (loss) | 9901 | €86,305 | €40,415 | -€45,890 | -53.2% |
| Financial income | 75/76B | €292 | €653 | +€361 | +124% |
| Recurring financial income | 75 | €292 | €653 | +€361 | +124% |
| Financial charges | 65/66B | €2,837 | €5,544 | +€2,708 | +95.4% |
| Recurring financial charges | 65 | €2,837 | €5,544 | +€2,708 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €83,760 | €35,523 | -€48,237 | -57.6% |
| Income taxes | 67/77 | €23,544 | €12,760 | -€10,785 | -45.8% |
| Profit (loss) for the period | 9904 | €60,216 | €22,764 | -€37,452 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,216 | €22,764 | -€37,452 | -62.2% |
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 17 October 2026 via checked.be.