DANIEL: 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.
DANIEL
Largest movements
- Receivables within one year -€4,244
no longer reported in 2008 (was €4,244)
- Tangible fixed assets -€2,245
down €2,245 (-50.0%), from €4,491 to €2,245
- Cash -€302
no longer reported in 2008 (was €302)
- Debts after one year -€7,000
down €7,000 (-36.8%), from €19,000 to €12,000
- Gross operating margin +€111
up €111 (+3.5%), from €3,168 to €3,279
From the 2007 result to the 2008 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2007 | 2008 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,036 | €15,245 | -€6,791 | -30.8% |
| Fixed assets | 21/28 | €17,491 | €15,245 | -€2,245 | -12.8% |
| Intangible fixed assets | 21 | €13,000 | €13,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,491 | €2,245 | -€2,245 | -50.0% |
| Current assets | 29/58 | €4,545 | - | -€4,545 | |
| Amounts receivable within one year | 40/41 | €4,244 | - | -€4,244 | |
| Cash at bank and in hand | 54/58 | €302 | - | -€302 | |
| Total equity and liabilities | 10/49 | €22,036 | €15,245 | -€6,791 | -30.8% |
| Equity | 10/15 | €2,727 | €2,727 | = | 0.0% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Amounts payable | 17/49 | €19,310 | €12,519 | -€6,791 | -35.2% |
| Amounts payable after more than one year | 17 | €19,000 | €12,000 | -€7,000 | -36.8% |
| Amounts payable within one year | 42/48 | €310 | €519 | +€209 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €2,245 | = | 0.0% |
| Gross operating margin | 9900 | €3,168 | €3,279 | +€111 | +3.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2007 and 31 December 2008. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.