DANIELLI HOLDING: 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 HOLDING
Largest movements
- Tangible fixed assets -€1.1m
down €1.1m (-45.4%), from €2.5m to €1.3m
- Cash +€766,017
new in 2025: €766,017
mainly Investment in fixed assets (net) (+€1.1m) and Net result for the year (+€690,849)
- Other debts -€1.0m
down €1.0m (-31.7%), from €3.2m to €2.2m
- Profit (loss) carried forward +€690,849
up €690,849 (+59.7%), from -€1.2m to -€466,774
- Short-term financial debts -€68,617
no longer reported in 2025 (was €68,617)
- Trade debts +€35,065
up €35,065 (+33.4%), from €104,835 to €139,900
- Gross operating margin +€969,366
up €969,366, from -€26,158 to €943,208
- Financial charges +€90,647
up €90,647 (+93.4%), from €97,013 to €187,659
- Depreciation -€35,943
down €35,943 (-40.2%), from €89,520 to €53,577
- Other operating charges -€9,631
down €9,631 (-46.4%), from €20,754 to €11,123
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 | €2,471,766 | €2,118,808 | -€352,959 | -14.3% |
| Fixed assets | 21/28 | €2,462,965 | €1,343,989 | -€1.1m | -45.4% |
| Tangible fixed assets | 22/27 | €2,462,965 | €1,343,989 | -€1.1m | -45.4% |
| Land and buildings | 22 | €2,462,965 | €1,343,989 | -€1.1m | -45.4% |
| Current assets | 29/58 | €8,801 | €774,818 | +€766,017 | +8,703% |
| Amounts receivable within one year | 40/41 | €94 | €94 | = | 0.0% |
| Other amounts receivable | 41 | €94 | €94 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €766,017 | +€766,017 | |
| Deferred charges and accrued income | 490/1 | €8,708 | €8,708 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,471,766 | €2,118,808 | -€352,959 | -14.3% |
| Equity | 10/15 | -€887,623 | -€196,774 | +€690,849 | +77.8% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Capital | 10 | €270,000 | €270,000 | = | 0.0% |
| Issued capital | 100 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,157,623 | -€466,774 | +€690,849 | +59.7% |
| Amounts payable | 17/49 | €3,359,389 | €2,315,582 | -€1.0m | -31.1% |
| Amounts payable within one year | 42/48 | €3,359,389 | €2,315,582 | -€1.0m | -31.1% |
| Financial debts | 43 | €68,617 | - | -€68,617 | |
| Credit institutions | 430/8 | €68,617 | - | -€68,617 | |
| Trade debts | 44 | €104,835 | €139,900 | +€35,065 | +33.4% |
| Suppliers | 440/4 | €104,835 | €139,900 | +€35,065 | +33.4% |
| Other amounts payable | 47/48 | €3,185,937 | €2,175,682 | -€1.0m | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,520 | €53,577 | -€35,943 | -40.2% |
| Other operating charges | 640/8 | €20,754 | €11,123 | -€9,631 | -46.4% |
| Gross operating margin | 9900 | -€26,158 | €943,208 | +€969,366 | |
| Operating profit (loss) | 9901 | -€136,432 | €878,508 | +€1.0m | |
| Financial charges | 65/66B | €97,013 | €187,659 | +€90,647 | +93.4% |
| Recurring financial charges | 65 | €97,013 | €187,659 | +€90,647 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | -€233,444 | €690,849 | +€924,293 | |
| Profit (loss) for the period | 9904 | -€233,444 | €690,849 | +€924,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€233,444 | €690,849 | +€924,293 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.