DANIEL SK: 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 SK
Largest movements
- Tangible fixed assets -€9,046
down €9,046 (-25.0%), from €36,255 to €27,209
of which Furniture and vehicles: -€4,691
- Stocks and contracts +€1,350
up €1,350 (+28.4%), from €4,750 to €6,100
- Debts after one year -€8,725
down €8,725 (-37.8%), from €23,089 to €14,364
- Profit (loss) carried forward -€5,675
down €5,675 (-34.2%), from -€16,610 to -€22,286
- Other debts +€3,875
up €3,875 (+19.4%), from €19,936 to €23,810
- Trade debts +€2,490
up €2,490 (+215%), from €1,158 to €3,648
- Tax, wage and social debts -€654
down €654 (-24.3%), from €2,693 to €2,039
- Gross operating margin +€9,180
up €9,180, from -€2,095 to €7,085
- Depreciation -€645
down €645 (-6.7%), from €9,691 to €9,046
- Financial charges +€226
up €226 (+8.8%), from €2,555 to €2,781
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 | €57,063 | €48,901 | -€8,163 | -14.3% |
| Fixed assets | 21/28 | €45,455 | €36,409 | -€9,046 | -19.9% |
| Tangible fixed assets | 22/27 | €36,255 | €27,209 | -€9,046 | -25.0% |
| Furniture and vehicles | 24 | €11,565 | €6,875 | -€4,691 | -40.6% |
| Other tangible fixed assets | 26 | €24,690 | €20,335 | -€4,355 | -17.6% |
| Financial fixed assets | 28 | €9,200 | €9,200 | = | 0.0% |
| Current assets | 29/58 | €11,608 | €12,491 | +€883 | +7.6% |
| Stocks and contracts in progress | 3 | €4,750 | €6,100 | +€1,350 | +28.4% |
| Stocks | 30/36 | €4,750 | €6,100 | +€1,350 | +28.4% |
| Amounts receivable within one year | 40/41 | €350 | €16 | -€334 | -95.6% |
| Trade receivables | 40 | €350 | - | -€350 | |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €5,865 | €5,756 | -€109 | -1.9% |
| Deferred charges and accrued income | 490/1 | €643 | €620 | -€23 | -3.6% |
| Total equity and liabilities | 10/49 | €57,063 | €48,901 | -€8,163 | -14.3% |
| Equity | 10/15 | €1,990 | -€3,686 | -€5,675 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,610 | -€22,286 | -€5,675 | -34.2% |
| Amounts payable | 17/49 | €55,074 | €52,586 | -€2,487 | -4.5% |
| Amounts payable after more than one year | 17 | €23,089 | €14,364 | -€8,725 | -37.8% |
| Financial debts | 170/4 | €23,089 | €14,364 | -€8,725 | -37.8% |
| Amounts payable within one year | 42/48 | €31,984 | €38,223 | +€6,238 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €8,198 | €8,725 | +€528 | +6.4% |
| Trade debts | 44 | €1,158 | €3,648 | +€2,490 | +215% |
| Suppliers | 440/4 | €1,158 | €3,648 | +€2,490 | +215% |
| Taxes, remuneration and social security | 45 | €2,693 | €2,039 | -€654 | -24.3% |
| Taxes | 450/3 | €2,693 | €2,039 | -€654 | -24.3% |
| Other amounts payable | 47/48 | €19,936 | €23,810 | +€3,875 | +19.4% |
| Remuneration, social security and pensions | 62 | €201 | €196 | -€6 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,691 | €9,046 | -€645 | -6.7% |
| Other operating charges | 640/8 | €644 | €590 | -€54 | -8.4% |
| Gross operating margin | 9900 | -€2,095 | €7,085 | +€9,180 | |
| Operating profit (loss) | 9901 | -€12,632 | -€2,747 | +€9,885 | +78.3% |
| Financial charges | 65/66B | €2,555 | €2,781 | +€226 | +8.8% |
| Recurring financial charges | 65 | €2,555 | €2,781 | +€226 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,187 | -€5,528 | +€9,659 | +63.6% |
| Income taxes | 67/77 | €140 | €148 | +€8 | +5.7% |
| Profit (loss) for the period | 9904 | -€15,327 | -€5,675 | +€9,651 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,327 | -€5,675 | +€9,651 | +63.0% |
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.