daniel invest: 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.
daniel invest
Largest movements
- Receivables within one year +€33,814
up €33,814 (+301%), from €11,218 to €45,032
of which Trade receivables: +€36,725
- Tangible fixed assets -€3,136
down €3,136 (-20.6%), from €15,236 to €12,100
of which Furniture and vehicles: -€2,569
- Cash +€1,287
up €1,287 (+1,354%), from €95 to €1,382
mainly Other debts (+€26,911) and Depreciation (+€9,336)
- Other debts +€26,911
up €26,911 (+37.5%), from €71,793 to €98,705
- Profit (loss) carried forward +€5,039
up €5,039 (+7.4%), from -€68,111 to -€63,073
- Gross operating margin +€33,955
up €33,955, from -€16,389 to €17,565
- Other operating charges +€2,199
up €2,199 (+5,947%), from €37 to €2,236
- Depreciation +€1,930
up €1,930 (+26.1%), from €7,406 to €9,336
- Financial charges +€480
up €480 (+101%), from €475 to €955
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 | €28,465 | €59,883 | +€31,418 | +110% |
| Fixed assets | 21/28 | €15,936 | €12,800 | -€3,136 | -19.7% |
| Tangible fixed assets | 22/27 | €15,236 | €12,100 | -€3,136 | -20.6% |
| Plant, machinery and equipment | 23 | €219 | €21 | -€198 | -90.5% |
| Furniture and vehicles | 24 | €14,627 | €12,058 | -€2,569 | -17.6% |
| Other tangible fixed assets | 26 | €389 | €21 | -€368 | -94.6% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €12,529 | €47,083 | +€34,554 | +276% |
| Amounts receivable within one year | 40/41 | €11,218 | €45,032 | +€33,814 | +301% |
| Trade receivables | 40 | €8,307 | €45,032 | +€36,725 | +442% |
| Other amounts receivable | 41 | €2,911 | - | -€2,911 | |
| Cash at bank and in hand | 54/58 | €95 | €1,382 | +€1,287 | +1,354% |
| Deferred charges and accrued income | 490/1 | €1,216 | €670 | -€547 | -45.0% |
| Total equity and liabilities | 10/49 | €28,465 | €59,883 | +€31,418 | +110% |
| Equity | 10/15 | -€55,051 | -€50,013 | +€5,039 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,111 | -€63,073 | +€5,039 | +7.4% |
| Amounts payable | 17/49 | €83,516 | €109,896 | +€26,380 | +31.6% |
| Amounts payable within one year | 42/48 | €83,516 | €109,896 | +€26,380 | +31.6% |
| Trade debts | 44 | €11,723 | €11,170 | -€553 | -4.7% |
| Suppliers | 440/4 | €11,723 | €11,170 | -€553 | -4.7% |
| Taxes, remuneration and social security | 45 | - | €22 | +€22 | |
| Taxes | 450/3 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €71,793 | €98,705 | +€26,911 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,406 | €9,336 | +€1,930 | +26.1% |
| Other operating charges | 640/8 | €37 | €2,236 | +€2,199 | +5,947% |
| Gross operating margin | 9900 | -€16,389 | €17,565 | +€33,955 | |
| Operating profit (loss) | 9901 | -€23,832 | €5,994 | +€29,826 | |
| Financial charges | 65/66B | €475 | €955 | +€480 | +101% |
| Recurring financial charges | 65 | €475 | €955 | +€480 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€24,308 | €5,039 | +€29,346 | |
| Profit (loss) for the period | 9904 | -€24,308 | €5,039 | +€29,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,308 | €5,039 | +€29,346 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.