DANIA DELICE: 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.
DANIA DELICE
Largest movements
- Receivables within one year +€90,405
up €90,405 (+106%), from €85,038 to €175,443
of which Trade receivables: +€86,107
- Stocks and contracts +€34,326
up €34,326 (+75.8%), from €45,259 to €79,585
- Cash +€17,125
up €17,125 (+118%), from €14,506 to €31,632
mainly Advances received (+€131,250) and Trade debts (+€28,075)
- Advances received +€131,250
new in 2025: €131,250
- Profit (loss) carried forward -€38,074
down €38,074, from €22,404 to -€15,670
- Trade debts +€28,075
up €28,075 (+30.3%), from €92,800 to €120,875
- Other debts +€20,605
up €20,605 (+63.6%), from €32,399 to €53,004
- Gross operating margin -€35,842
down €35,842, from €2,612 to -€33,231
- Taxes +€917
up €917 (+51.0%), from €1,800 to €2,717
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 | €149,603 | €291,460 | +€141,856 | +94.8% |
| Fixed assets | 21/28 | €4,800 | €4,800 | = | 0.0% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €144,803 | €286,660 | +€141,856 | +98.0% |
| Stocks and contracts in progress | 3 | €45,259 | €79,585 | +€34,326 | +75.8% |
| Stocks | 30/36 | €45,259 | €79,585 | +€34,326 | +75.8% |
| Amounts receivable within one year | 40/41 | €85,038 | €175,443 | +€90,405 | +106% |
| Trade receivables | 40 | €82,625 | €168,732 | +€86,107 | +104% |
| Other amounts receivable | 41 | €2,413 | €6,711 | +€4,298 | +178% |
| Cash at bank and in hand | 54/58 | €14,506 | €31,632 | +€17,125 | +118% |
| Total equity and liabilities | 10/49 | €149,603 | €291,460 | +€141,856 | +94.8% |
| Equity | 10/15 | €24,404 | -€13,670 | -€38,074 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,404 | -€15,670 | -€38,074 | |
| Amounts payable | 17/49 | €125,199 | €305,129 | +€179,930 | +144% |
| Amounts payable within one year | 42/48 | €125,199 | €305,129 | +€179,930 | +144% |
| Trade debts | 44 | €92,800 | €120,875 | +€28,075 | +30.3% |
| Suppliers | 440/4 | €92,800 | €120,875 | +€28,075 | +30.3% |
| Advances received on contracts in progress | 46 | - | €131,250 | +€131,250 | |
| Other amounts payable | 47/48 | €32,399 | €53,004 | +€20,605 | +63.6% |
| Other operating charges | 640/8 | €134 | €396 | +€262 | +196% |
| Non-recurring operating charges | 66A | €200 | €1,605 | +€1,405 | +702% |
| Gross operating margin | 9900 | €2,612 | -€33,231 | -€35,842 | |
| Operating profit (loss) | 9901 | €2,278 | -€35,231 | -€37,509 | |
| Financial charges | 65/66B | €233 | €125 | -€107 | -46.2% |
| Recurring financial charges | 65 | €233 | €125 | -€107 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €2,045 | -€35,356 | -€37,402 | |
| Income taxes | 67/77 | €1,800 | €2,717 | +€917 | +51.0% |
| Profit (loss) for the period | 9904 | €245 | -€38,074 | -€38,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €245 | -€38,074 | -€38,319 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.