DANIELS: 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.
DANIELS
Largest movements
- Tangible fixed assets -€4,069
down €4,069 (-36.0%), from €11,313 to €7,243
- Receivables within one year +€3,277
up €3,277 (+38.7%), from €8,466 to €11,744
of which Trade receivables: +€4,713
- Cash -€811
down €811 (-52.7%), from €1,538 to €727
mainly Debts after one year (-€3,295) and Receivables within one year (-€3,277)
- Deferred charges and accrued income -€226
down €226 (-37.5%), from €603 to €377
- Debts after one year -€3,295
down €3,295 (-60.2%), from €5,476 to €2,181
- Other debts +€2,632
up €2,632 (+96.7%), from €2,722 to €5,354
- Profit (loss) carried forward -€1,024
down €1,024 (-20.4%), from -€5,012 to -€6,037
- Trade debts -€235
down €235 (-16.9%), from €1,392 to €1,157
- Staff costs -€4,913
down €4,913 (-31.7%), from €15,521 to €10,608
- Gross operating margin +€2,332
up €2,332 (+16.8%), from €13,915 to €16,247
- Other operating charges +€1,432
up €1,432 (+517%), from €277 to €1,709
- Financial charges +€460
up €460 (+108%), from €424 to €884
- Financial income -€250
no longer reported in 2025 (was €250)
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 | €21,920 | €20,091 | -€1,829 | -8.3% |
| Fixed assets | 21/28 | €11,313 | €7,243 | -€4,069 | -36.0% |
| Tangible fixed assets | 22/27 | €11,313 | €7,243 | -€4,069 | -36.0% |
| Furniture and vehicles | 24 | €11,313 | €7,243 | -€4,069 | -36.0% |
| Current assets | 29/58 | €10,607 | €12,848 | +€2,240 | +21.1% |
| Amounts receivable within one year | 40/41 | €8,466 | €11,744 | +€3,277 | +38.7% |
| Trade receivables | 40 | €7,031 | €11,744 | +€4,713 | +67.0% |
| Other amounts receivable | 41 | €1,435 | - | -€1,435 | |
| Cash at bank and in hand | 54/58 | €1,538 | €727 | -€811 | -52.7% |
| Deferred charges and accrued income | 490/1 | €603 | €377 | -€226 | -37.5% |
| Total equity and liabilities | 10/49 | €21,920 | €20,091 | -€1,829 | -8.3% |
| Equity | 10/15 | €3,048 | €2,023 | -€1,024 | -33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€5,012 | -€6,037 | -€1,024 | -20.4% |
| Amounts payable | 17/49 | €18,873 | €18,067 | -€805 | -4.3% |
| Amounts payable after more than one year | 17 | €5,476 | €2,181 | -€3,295 | -60.2% |
| Financial debts | 170/4 | €5,476 | €2,181 | -€3,295 | -60.2% |
| Amounts payable within one year | 42/48 | €13,396 | €15,886 | +€2,490 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €3,295 | €3,295 | = | 0.0% |
| Trade debts | 44 | €1,392 | €1,157 | -€235 | -16.9% |
| Suppliers | 440/4 | €1,392 | €1,157 | -€235 | -16.9% |
| Taxes, remuneration and social security | 45 | €5,987 | €6,080 | +€92 | +1.5% |
| Taxes | 450/3 | €2,118 | €3,744 | +€1,626 | +76.7% |
| Remuneration and social security | 454/9 | €3,869 | €2,336 | -€1,533 | -39.6% |
| Other amounts payable | 47/48 | €2,722 | €5,354 | +€2,632 | +96.7% |
| Remuneration, social security and pensions | 62 | €15,521 | €10,608 | -€4,913 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,069 | €4,069 | = | 0.0% |
| Other operating charges | 640/8 | €277 | €1,709 | +€1,432 | +517% |
| Gross operating margin | 9900 | €13,915 | €16,247 | +€2,332 | +16.8% |
| Operating profit (loss) | 9901 | -€5,952 | -€140 | +€5,812 | +97.7% |
| Financial income | 75/76B | €250 | - | -€250 | |
| Recurring financial income | 75 | €250 | - | -€250 | |
| Financial charges | 65/66B | €424 | €884 | +€460 | +108% |
| Recurring financial charges | 65 | €424 | €884 | +€460 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€6,126 | -€1,024 | +€5,102 | +83.3% |
| Profit (loss) for the period | 9904 | -€6,126 | -€1,024 | +€5,102 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,126 | -€1,024 | +€5,102 | +83.3% |
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 15 October 2026 via checked.be.