DANIBB: 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.
DANIBB
Largest movements
- Current investments +€15,454
new in 2025: €15,454
- Cash -€15,040
no longer reported in 2025 (was €15,040)
mainly Current investments (-€15,454) and Net result for the year (-€10,691)
- Tangible fixed assets -€8,065
down €8,065 (-3.5%), from €231,093 to €223,029
of which Land and buildings: -€7,929
- Profit (loss) carried forward -€10,691
down €10,691 (-17.7%), from -€60,255 to -€70,945
- Gross operating margin +€2,225
up €2,225, from -€266 to €1,959
- Other operating charges +€621
up €621 (+15.9%), from €3,919 to €4,540
- Depreciation -€519
down €519 (-6.0%), from €8,583 to €8,065
- Financial charges -€64
down €64 (-58.6%), from €109 to €45
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 | €249,235 | €240,821 | -€8,414 | -3.4% |
| Fixed assets | 21/28 | €231,093 | €223,029 | -€8,065 | -3.5% |
| Tangible fixed assets | 22/27 | €231,093 | €223,029 | -€8,065 | -3.5% |
| Land and buildings | 22 | €229,825 | €221,895 | -€7,929 | -3.5% |
| Plant, machinery and equipment | 23 | €1,269 | €1,133 | -€135 | -10.7% |
| Current assets | 29/58 | €18,141 | €17,792 | -€349 | -1.9% |
| Current investments | 50/53 | - | €15,454 | +€15,454 | |
| Cash at bank and in hand | 54/58 | €15,040 | - | -€15,040 | |
| Deferred charges and accrued income | 490/1 | €3,101 | €2,339 | -€763 | -24.6% |
| Total equity and liabilities | 10/49 | €249,235 | €240,821 | -€8,414 | -3.4% |
| Equity | 10/15 | -€39,795 | -€50,485 | -€10,691 | -26.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,255 | -€70,945 | -€10,691 | -17.7% |
| Amounts payable | 17/49 | €289,029 | €291,306 | +€2,277 | +0.8% |
| Amounts payable after more than one year | 17 | €52,299 | €52,299 | = | 0.0% |
| Financial debts | 170/4 | €52,299 | €52,299 | = | 0.0% |
| Amounts payable within one year | 42/48 | €236,730 | €239,007 | +€2,277 | +1.0% |
| Trade debts | 44 | - | €24 | +€24 | |
| Suppliers | 440/4 | - | €24 | +€24 | |
| Other amounts payable | 47/48 | €236,730 | €238,983 | +€2,253 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,583 | €8,065 | -€519 | -6.0% |
| Other operating charges | 640/8 | €3,919 | €4,540 | +€621 | +15.9% |
| Gross operating margin | 9900 | -€266 | €1,959 | +€2,225 | |
| Operating profit (loss) | 9901 | -€12,768 | -€10,646 | +€2,122 | +16.6% |
| Financial charges | 65/66B | €109 | €45 | -€64 | -58.6% |
| Recurring financial charges | 65 | €109 | €45 | -€64 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,877 | -€10,691 | +€2,186 | +17.0% |
| Profit (loss) for the period | 9904 | -€12,877 | -€10,691 | +€2,186 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,877 | -€10,691 | +€2,186 | +17.0% |
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 6 October 2026 via checked.be.