DANIEL'S CARE: 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'S CARE
Largest movements
- Cash +€38,886
up €38,886 (+99.2%), from €39,181 to €78,067
mainly Net result for the year (+€48,604) and Trade debts (+€11,996)
- Tangible fixed assets +€30,640
new in 2025: €30,640
- Receivables within one year +€6,369
up €6,369 (+3969.1%), from €160 to €6,529
- Profit (loss) carried forward +€28,604
up €28,604 (+275.9%), from €10,366 to €38,970
- Reserves +€20,000
up €20,000 (+133.3%), from €15,000 to €35,000
- Trade debts +€11,996
new in 2025: €11,996
- Debts after one year +€10,008
new in 2025: €10,008
- Current portion of long-term debt +€7,263
new in 2025: €7,263
- Financial income +€21,500
new in 2025: €21,500
of which Financial income: +€21,500
- Gross operating margin +€15,857
up €15,857 (+39.8%), from €39,844 to €55,701
- Depreciation +€10,212
new in 2025: €10,212
- Taxes +€3,846
up €3,846 (+32.9%), from €11,700 to €15,546
- Staff costs -€2,051
no longer reported in 2025 (was €2,051)
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 | €39,342 | €115,237 | +€75,895 | +192.9% |
| Fixed assets | 21/28 | - | €30,640 | +€30,640 | |
| Tangible fixed assets | 22/27 | - | €30,640 | +€30,640 | |
| Furniture and vehicles | 24 | - | €30,640 | +€30,640 | |
| Current assets | 29/58 | €39,342 | €84,597 | +€45,255 | +115.0% |
| Amounts receivable within one year | 40/41 | €160 | €6,529 | +€6,369 | +3969.1% |
| Other amounts receivable | 41 | €160 | €6,529 | +€6,369 | +3969.1% |
| Cash at bank and in hand | 54/58 | €39,181 | €78,067 | +€38,886 | +99.2% |
| Total equity and liabilities | 10/49 | €39,342 | €115,237 | +€75,895 | +192.9% |
| Equity | 10/15 | €27,116 | €75,720 | +€48,604 | +179.2% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Capital | 10 | €1,750 | - | -€1,750 | |
| Issued capital | 100 | €1,750 | - | -€1,750 | |
| Reserves | 13 | €15,000 | €35,000 | +€20,000 | +133.3% |
| Distributable reserves | 133 | €15,000 | €35,000 | +€20,000 | +133.3% |
| Profit (loss) carried forward | 14 | €10,366 | €38,970 | +€28,604 | +275.9% |
| Amounts payable | 17/49 | €12,226 | €39,517 | +€27,291 | +223.2% |
| Amounts payable after more than one year | 17 | - | €10,008 | +€10,008 | |
| Financial debts | 170/4 | - | €10,008 | +€10,008 | |
| Amounts payable within one year | 42/48 | €12,226 | €29,509 | +€17,283 | +141.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,263 | +€7,263 | |
| Trade debts | 44 | - | €11,996 | +€11,996 | |
| Suppliers | 440/4 | - | €11,996 | +€11,996 | |
| Taxes, remuneration and social security | 45 | €11,700 | €10,250 | -€1,450 | -12.4% |
| Taxes | 450/3 | - | €10,250 | +€10,250 | |
| Remuneration and social security | 454/9 | €11,700 | - | -€11,700 | |
| Other amounts payable | 47/48 | €526 | - | -€526 | |
| Remuneration, social security and pensions | 62 | €2,051 | - | -€2,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,212 | +€10,212 | |
| Other operating charges | 640/8 | €727 | €2,248 | +€1,520 | +209.0% |
| Gross operating margin | 9900 | €39,844 | €55,701 | +€15,857 | +39.8% |
| Operating profit (loss) | 9901 | €37,066 | €43,241 | +€6,176 | +16.7% |
| Financial income | 75/76B | - | €21,500 | +€21,500 | |
| Recurring financial income | 75 | - | €21,500 | +€21,500 | |
| Non-recurring financial income | 76B | - | €21,500 | +€21,500 | |
| Financial charges | 65/66B | - | €591 | +€591 | |
| Recurring financial charges | 65 | - | €591 | +€591 | |
| Profit (loss) for the period before taxes | 9903 | €37,066 | €64,150 | +€27,084 | +73.1% |
| Income taxes | 67/77 | €11,700 | €15,546 | +€3,846 | +32.9% |
| Profit (loss) for the period | 9904 | €25,366 | €48,604 | +€23,238 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,366 | €48,604 | +€23,238 | +91.6% |
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 4 October 2026 via checked.be.