DANIELLI COLLECTION: 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.
DANIELLI COLLECTION
Largest movements
- Stocks and contracts +€2.9m
up €2.9m (+42.4%), from €6.8m to €9.6m
- Receivables within one year -€840,926
down €840,926 (-81.3%), from €1.0m to €193,234
of which Other amounts receivable: -€1.0m
- Debts after one year +€797,862
up €797,862 (+253%), from €315,828 to €1.1m
- Profit (loss) carried forward +€589,097
up €589,097 (+88.7%), from €664,453 to €1.3m
- Trade debts +€367,504
up €367,504 (+8.0%), from €4.6m to €5.0m
- Other debts +€138,046
up €138,046 (+11.0%), from €1.3m to €1.4m
- Accrued charges and deferred income -€114,147
down €114,147 (-85.7%), from €133,123 to €18,976
- Gross operating margin +€141,076
up €141,076 (+12.0%), from €1.2m to €1.3m
- Financial income +€138,417
up €138,417 (+216%), from €64,138 to €202,554
- Staff costs +€67,892
up €67,892 (+27.5%), from €247,061 to €314,952
- Financial charges +€41,427
up €41,427 (+12.3%), from €336,469 to €377,896
- Taxes +€26,868
up €26,868 (+15.1%), from €178,070 to €204,938
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 | €9,021,997 | €10,921,778 | +€1.9m | +21.1% |
| Fixed assets | 21/28 | €356,990 | €240,112 | -€116,878 | -32.7% |
| Tangible fixed assets | 22/27 | €197,853 | €186,618 | -€11,235 | -5.7% |
| Plant, machinery and equipment | 23 | €8,632 | €5,993 | -€2,638 | -30.6% |
| Furniture and vehicles | 24 | €122,031 | €121,539 | -€492 | -0.4% |
| Other tangible fixed assets | 26 | €67,190 | €59,085 | -€8,104 | -12.1% |
| Financial fixed assets | 28 | €159,137 | €53,494 | -€105,643 | -66.4% |
| Current assets | 29/58 | €8,665,007 | €10,681,666 | +€2.0m | +23.3% |
| Stocks and contracts in progress | 3 | €6,764,737 | €9,630,311 | +€2.9m | +42.4% |
| Stocks | 30/36 | €6,764,737 | €9,630,311 | +€2.9m | +42.4% |
| Amounts receivable within one year | 40/41 | €1,034,160 | €193,234 | -€840,926 | -81.3% |
| Trade receivables | 40 | - | €193,105 | +€193,105 | |
| Other amounts receivable | 41 | €1,034,160 | €130 | -€1.0m | -100.0% |
| Cash at bank and in hand | 54/58 | €24,652 | €18,157 | -€6,495 | -26.3% |
| Deferred charges and accrued income | 490/1 | €841,459 | €839,963 | -€1,495 | -0.2% |
| Total equity and liabilities | 10/49 | €9,021,997 | €10,921,778 | +€1.9m | +21.1% |
| Equity | 10/15 | €2,408,886 | €2,997,983 | +€589,097 | +24.5% |
| Contributions | 10/11 | €1,700,000 | €1,700,000 | = | 0.0% |
| Capital | 10 | €1,700,000 | €1,700,000 | = | 0.0% |
| Issued capital | 100 | €1,700,000 | €1,700,000 | = | 0.0% |
| Reserves | 13 | €44,433 | €44,433 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44,433 | €44,433 | = | 0.0% |
| Legal reserve | 130 | €44,433 | €44,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664,453 | €1,253,549 | +€589,097 | +88.7% |
| Amounts payable | 17/49 | €6,613,111 | €7,923,795 | +€1.3m | +19.8% |
| Amounts payable after more than one year | 17 | €315,828 | €1,113,690 | +€797,862 | +253% |
| Financial debts | 170/4 | €315,828 | €1,113,690 | +€797,862 | +253% |
| Amounts payable within one year | 42/48 | €6,164,160 | €6,791,129 | +€626,969 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €8,452 | €107,853 | +€99,401 | +1,176% |
| Trade debts | 44 | €4,586,273 | €4,953,777 | +€367,504 | +8.0% |
| Suppliers | 440/4 | €4,586,273 | €4,953,777 | +€367,504 | +8.0% |
| Taxes, remuneration and social security | 45 | €318,000 | €340,019 | +€22,019 | +6.9% |
| Taxes | 450/3 | €265,474 | €274,976 | +€9,502 | +3.6% |
| Remuneration and social security | 454/9 | €52,527 | €65,044 | +€12,517 | +23.8% |
| Other amounts payable | 47/48 | €1,251,434 | €1,389,480 | +€138,046 | +11.0% |
| Accrued charges and deferred income | 492/3 | €133,123 | €18,976 | -€114,147 | -85.7% |
| Remuneration, social security and pensions | 62 | €247,061 | €314,952 | +€67,892 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,500 | €17,236 | -€7,265 | -29.7% |
| Other operating charges | 640/8 | €29,756 | €14,314 | -€15,442 | -51.9% |
| Gross operating margin | 9900 | €1,174,802 | €1,315,878 | +€141,076 | +12.0% |
| Operating profit (loss) | 9901 | €873,486 | €969,376 | +€95,891 | +11.0% |
| Financial income | 75/76B | €64,138 | €202,554 | +€138,417 | +216% |
| Recurring financial income | 75 | €64,138 | €202,554 | +€138,417 | +216% |
| Financial charges | 65/66B | €336,469 | €377,896 | +€41,427 | +12.3% |
| Recurring financial charges | 65 | €336,469 | €377,896 | +€41,427 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €601,154 | €794,035 | +€192,881 | +32.1% |
| Income taxes | 67/77 | €178,070 | €204,938 | +€26,868 | +15.1% |
| Profit (loss) for the period | 9904 | €423,084 | €589,097 | +€166,013 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €423,084 | €589,097 | +€166,013 | +39.2% |
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 25 October 2026 via checked.be.