DANIK: 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.
DANIK
Largest movements
- Deferred charges and accrued income -€48,438
no longer reported in 2026 (was €48,438)
- Cash -€7,710
down €7,710 (-2.3%), from €334,703 to €326,993
mainly Other debts (-€95,510) and Contributions, distributions and other (-€62,100)
- Other debts -€95,510
down €95,510 (-61.2%), from €156,060 to €60,550
- Reserves +€50,111
up €50,111 (+8.2%), from €614,099 to €664,210
of which Distributable reserves: +€50,111
- Short-term financial debts -€8,537
down €8,537 (-41.9%), from €20,387 to €11,851
- Gross operating margin -€42,176
down €42,176 (-23.7%), from €178,093 to €135,917
- Financial income -€17,445
down €17,445 (-34.7%), from €50,275 to €32,829
of which Non-recurring financial income: -€21,225
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €723,347 | €668,394 | -€54,954 | -7.6% |
| Fixed assets | 21/28 | €5,207 | €6,401 | +€1,194 | +22.9% |
| Tangible fixed assets | 22/27 | €2,957 | €4,151 | +€1,194 | +40.4% |
| Furniture and vehicles | 24 | €2,957 | €4,151 | +€1,194 | +40.4% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €718,141 | €661,993 | -€56,148 | -7.8% |
| Amounts receivable within one year | 40/41 | €335,000 | €335,000 | = | 0.0% |
| Other amounts receivable | 41 | €335,000 | €335,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €334,703 | €326,993 | -€7,710 | -2.3% |
| Deferred charges and accrued income | 490/1 | €48,438 | - | -€48,438 | |
| Total equity and liabilities | 10/49 | €723,347 | €668,394 | -€54,954 | -7.6% |
| Equity | 10/15 | €519,535 | €569,646 | +€50,111 | +9.6% |
| Contributions | 10/11 | €12,670 | €12,670 | = | 0.0% |
| Revaluation surpluses | 12 | €2,294 | €2,294 | = | 0.0% |
| Reserves | 13 | €614,099 | €664,210 | +€50,111 | +8.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,309 | €8,309 | = | 0.0% |
| Distributable reserves | 133 | €603,890 | €654,001 | +€50,111 | +8.3% |
| Profit (loss) carried forward | 14 | -€109,529 | -€109,529 | = | 0.0% |
| Amounts payable | 17/49 | €203,812 | €98,748 | -€105,064 | -51.5% |
| Amounts payable within one year | 42/48 | €198,912 | €98,748 | -€100,164 | -50.4% |
| Financial debts | 43 | €20,387 | €11,851 | -€8,537 | -41.9% |
| Credit institutions | 430/8 | €20,387 | €11,851 | -€8,537 | -41.9% |
| Trade debts | 44 | €1,900 | €1,985 | +€85 | +4.5% |
| Suppliers | 440/4 | €1,900 | €1,985 | +€85 | +4.5% |
| Taxes, remuneration and social security | 45 | €20,565 | €24,363 | +€3,798 | +18.5% |
| Taxes | 450/3 | €20,565 | €24,363 | +€3,798 | +18.5% |
| Other amounts payable | 47/48 | €156,060 | €60,550 | -€95,510 | -61.2% |
| Accrued charges and deferred income | 492/3 | €4,900 | - | -€4,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €465 | +€46 | +11.0% |
| Other operating charges | 640/8 | €514 | €526 | +€13 | +2.5% |
| Gross operating margin | 9900 | €178,093 | €135,917 | -€42,176 | -23.7% |
| Operating profit (loss) | 9901 | €177,161 | €134,926 | -€42,235 | -23.8% |
| Financial income | 75/76B | €50,275 | €32,829 | -€17,445 | -34.7% |
| Recurring financial income | 75 | €10,884 | €14,663 | +€3,779 | +34.7% |
| Non-recurring financial income | 76B | €39,391 | €18,166 | -€21,225 | -53.9% |
| Financial charges | 65/66B | €998 | €736 | -€262 | -26.2% |
| Recurring financial charges | 65 | €998 | €736 | -€262 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €226,437 | €167,019 | -€59,418 | -26.2% |
| Income taxes | 67/77 | €55,933 | €54,808 | -€1,125 | -2.0% |
| Profit (loss) for the period | 9904 | €170,504 | €112,211 | -€58,293 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €170,504 | €112,211 | -€58,293 | -34.2% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.