DANIAL: 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.
DANIAL
Largest movements
- Receivables within one year +€8,307
up €8,307 (+282.8%), from €2,938 to €11,245
- Stocks and contracts -€1,833
down €1,833 (-21.4%), from €8,547 to €6,714
- Cash -€346
down €346 (-55.1%), from €627 to €281
mainly Net result for the year (-€48,739) and Receivables within one year (-€8,307)
- Trade debts +€58,433
up €58,433 (+292.0%), from €20,011 to €78,444
- Profit (loss) carried forward -€48,739
down €48,739 (-215.4%), from -€22,629 to -€71,368
- Other debts -€4,776
no longer reported in 2024 (was €4,776)
- Accrued charges and deferred income +€4,710
up €4,710 (+17128.3%), from €28 to €4,738
- Reserves -€3,500
down €3,500 (-93.9%), from €3,726 to €226
of which Distributable reserves: -€3,500
- Turnover -€58,587
down €58,587 (-27.8%), from €210,612 to €152,024
- Gross operating margin -€41,002
down €41,002 (-695.1%), from -€5,898 to -€46,901
- Purchases and services -€17,585
down €17,585 (-8.1%), from €216,510 to €198,925
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.
Cash bridge derived
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 | €12,112 | €18,241 | +€6,129 | +50.6% |
| Current assets | 29/58 | €12,112 | €18,241 | +€6,129 | +50.6% |
| Stocks and contracts in progress | 3 | €8,547 | €6,714 | -€1,833 | -21.4% |
| Stocks | 30/36 | €8,547 | €6,714 | -€1,833 | -21.4% |
| Amounts receivable within one year | 40/41 | €2,938 | €11,245 | +€8,307 | +282.8% |
| Other amounts receivable | 41 | €2,938 | €11,245 | +€8,307 | +282.8% |
| Cash at bank and in hand | 54/58 | €627 | €281 | -€346 | -55.1% |
| Total equity and liabilities | 10/49 | €12,112 | €18,241 | +€6,129 | +50.6% |
| Equity | 10/15 | -€12,703 | -€64,942 | -€52,239 | -411.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,726 | €226 | -€3,500 | -93.9% |
| Non-distributable reserves | 130/1 | €226 | €226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €226 | €226 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | - | -€3,500 | |
| Profit (loss) carried forward | 14 | -€22,629 | -€71,368 | -€48,739 | -215.4% |
| Amounts payable | 17/49 | €24,815 | €83,182 | +€58,367 | +235.2% |
| Amounts payable within one year | 42/48 | €24,787 | €78,444 | +€53,657 | +216.5% |
| Trade debts | 44 | €20,011 | €78,444 | +€58,433 | +292.0% |
| Suppliers | 440/4 | €20,011 | €78,444 | +€58,433 | +292.0% |
| Other amounts payable | 47/48 | €4,776 | - | -€4,776 | |
| Accrued charges and deferred income | 492/3 | €28 | €4,738 | +€4,710 | +17128.3% |
| Turnover | 70 | €210,612 | €152,024 | -€58,587 | -27.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €216,510 | €198,925 | -€17,585 | -8.1% |
| Other operating charges | 640/8 | €172 | - | -€172 | |
| Gross operating margin | 9900 | -€5,898 | -€46,901 | -€41,002 | -695.1% |
| Operating profit (loss) | 9901 | -€6,071 | -€46,901 | -€40,830 | -672.6% |
| Financial income | 75/76B | €54 | €54 | = | 0.0% |
| Recurring financial income | 75 | €54 | €54 | = | 0.0% |
| Financial charges | 65/66B | €1,050 | €1,892 | +€842 | +80.2% |
| Recurring financial charges | 65 | €1,050 | €1,892 | +€842 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,067 | -€48,739 | -€41,672 | -589.7% |
| Profit (loss) for the period | 9904 | -€7,067 | -€48,739 | -€41,672 | -589.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,067 | -€48,739 | -€41,672 | -589.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.