DANICLO: 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.
DANICLO
Largest movements
- Tangible fixed assets -€32,615
down €32,615 (-87.6%), from €37,250 to €4,635
- Stocks and contracts -€7,738
down €7,738 (-43.6%), from €17,744 to €10,006
- Receivables within one year -€7,573
down €7,573 (-99.9%), from €7,582 to €9
of which Trade receivables: -€6,045
- Cash +€2,506
up €2,506 (+44.2%), from €5,669 to €8,174
mainly Investment in fixed assets (net) (+€32,250) and Other debts (+€10,957)
- Current investments +€1,983
up €1,983 (+98.6%), from €2,011 to €3,994
- Debts after one year -€24,465
no longer reported in 2024 (was €24,465)
- Profit (loss) carried forward -€11,731
down €11,731 (-91.1%), from €12,876 to €1,145
- Current portion of long-term debt -€11,575
no longer reported in 2024 (was €11,575)
- Trade debts -€11,161
down €11,161 (-95.0%), from €11,748 to €587
- Other debts +€10,957
up €10,957 (+311.1%), from €3,522 to €14,479
- Gross operating margin +€8,441
up €8,441 (+253.8%), from €3,326 to €11,767
- Depreciation -€8,108
down €8,108 (-95.7%), from €8,473 to €365
- Other operating charges +€6,937
up €6,937 (+931.5%), from €745 to €7,681
- Financial income +€1,230
up €1,230 (+421.3%), from €292 to €1,522
- Taxes +€986
no longer reported in 2024 (was -€986)
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 | €70,386 | €26,949 | -€43,438 | -61.7% |
| Fixed assets | 21/28 | €37,380 | €4,765 | -€32,615 | -87.3% |
| Tangible fixed assets | 22/27 | €37,250 | €4,635 | -€32,615 | -87.6% |
| Furniture and vehicles | 24 | €37,250 | €4,635 | -€32,615 | -87.6% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €33,006 | €22,184 | -€10,822 | -32.8% |
| Stocks and contracts in progress | 3 | €17,744 | €10,006 | -€7,738 | -43.6% |
| Stocks | 30/36 | €17,744 | €10,006 | -€7,738 | -43.6% |
| Amounts receivable within one year | 40/41 | €7,582 | €9 | -€7,573 | -99.9% |
| Trade receivables | 40 | €6,045 | - | -€6,045 | |
| Other amounts receivable | 41 | €1,537 | €9 | -€1,528 | -99.4% |
| Current investments | 50/53 | €2,011 | €3,994 | +€1,983 | +98.6% |
| Cash at bank and in hand | 54/58 | €5,669 | €8,174 | +€2,506 | +44.2% |
| Total equity and liabilities | 10/49 | €70,386 | €26,949 | -€43,438 | -61.7% |
| Equity | 10/15 | €19,076 | €7,345 | -€11,731 | -61.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,876 | €1,145 | -€11,731 | -91.1% |
| Amounts payable | 17/49 | €51,310 | €19,603 | -€31,707 | -61.8% |
| Amounts payable after more than one year | 17 | €24,465 | - | -€24,465 | |
| Financial debts | 170/4 | €24,465 | - | -€24,465 | |
| Amounts payable within one year | 42/48 | €26,845 | €19,603 | -€7,242 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €11,575 | - | -€11,575 | |
| Trade debts | 44 | €11,748 | €587 | -€11,161 | -95.0% |
| Suppliers | 440/4 | €11,748 | €587 | -€11,161 | -95.0% |
| Taxes, remuneration and social security | 45 | - | €4,537 | +€4,537 | |
| Taxes | 450/3 | - | €4,537 | +€4,537 | |
| Other amounts payable | 47/48 | €3,522 | €14,479 | +€10,957 | +311.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,473 | €365 | -€8,108 | -95.7% |
| Other operating charges | 640/8 | €745 | €7,681 | +€6,937 | +931.5% |
| Gross operating margin | 9900 | €3,326 | €11,767 | +€8,441 | +253.8% |
| Operating profit (loss) | 9901 | -€5,891 | €3,720 | +€9,612 | |
| Financial income | 75/76B | €292 | €1,522 | +€1,230 | +421.3% |
| Recurring financial income | 75 | €292 | €1,522 | +€1,230 | +421.3% |
| Financial charges | 65/66B | €2,957 | €2,973 | +€16 | +0.5% |
| Recurring financial charges | 65 | €2,957 | €2,973 | +€16 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,556 | €2,269 | +€10,826 | |
| Income taxes | 67/77 | -€986 | - | +€986 | |
| Profit (loss) for the period | 9904 | -€7,570 | €2,269 | +€9,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,570 | €2,269 | +€9,839 |
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 29 September 2026 via checked.be.