DANIKA: 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.
DANIKA
Largest movements
- Receivables within one year -€171,752
down €171,752 (-48.3%), from €355,727 to €183,975
of which Other amounts receivable: -€149,926
- Current investments -€74,738
no longer reported in 2025 (was €74,738)
- Cash -€23,020
down €23,020 (-92.1%), from €24,993 to €1,973
mainly Trade debts (-€162,035) and Net result for the year (-€75,309)
- Trade debts -€162,035
down €162,035 (-92.8%), from €174,627 to €12,592
- Profit (loss) carried forward -€75,309
down €75,309 (-25.2%), from €299,035 to €223,726
- Tax, wage and social debts -€53,539
down €53,539 (-59.0%), from €90,778 to €37,239
of which Taxes: -€40,473
- Other debts +€23,915
new in 2025: €23,915
- Gross operating margin -€65,892
down €65,892, from €26,265 to -€39,627
- Staff costs -€48,373
down €48,373 (-94.5%), from €51,189 to €2,816
- Taxes +€38,415
up €38,415 (+24,941%), from €154 to €38,569
- Financial income -€5,311
down €5,311 (-37.2%), from €14,286 to €8,976
- Financial charges -€2,130
down €2,130 (-42.4%), from €5,018 to €2,888
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 | €584,900 | €317,932 | -€266,968 | -45.6% |
| Fixed assets | 21/28 | €72,122 | €72,997 | +€875 | +1.2% |
| Tangible fixed assets | 22/27 | €1,537 | €2,412 | +€875 | +56.9% |
| Plant, machinery and equipment | 23 | €1,171 | €1,171 | = | 0.0% |
| Furniture and vehicles | 24 | €366 | €1,241 | +€875 | +239% |
| Financial fixed assets | 28 | €70,585 | €70,585 | = | 0.0% |
| Current assets | 29/58 | €512,778 | €244,935 | -€267,843 | -52.2% |
| Amounts receivable after more than one year | 29 | €56,768 | €56,768 | = | 0.0% |
| Other amounts receivable | 291 | €56,768 | €56,768 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €355,727 | €183,975 | -€171,752 | -48.3% |
| Trade receivables | 40 | €37,669 | €15,844 | -€21,825 | -57.9% |
| Other amounts receivable | 41 | €318,058 | €168,131 | -€149,926 | -47.1% |
| Current investments | 50/53 | €74,738 | - | -€74,738 | |
| Cash at bank and in hand | 54/58 | €24,993 | €1,973 | -€23,020 | -92.1% |
| Deferred charges and accrued income | 490/1 | €553 | €2,219 | +€1,666 | +301% |
| Total equity and liabilities | 10/49 | €584,900 | €317,932 | -€266,968 | -45.6% |
| Equity | 10/15 | €319,495 | €244,186 | -€75,309 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €299,035 | €223,726 | -€75,309 | -25.2% |
| Amounts payable | 17/49 | €265,405 | €73,746 | -€191,659 | -72.2% |
| Amounts payable within one year | 42/48 | €265,405 | €73,746 | -€191,659 | -72.2% |
| Trade debts | 44 | €174,627 | €12,592 | -€162,035 | -92.8% |
| Suppliers | 440/4 | €174,627 | €12,592 | -€162,035 | -92.8% |
| Taxes, remuneration and social security | 45 | €90,778 | €37,239 | -€53,539 | -59.0% |
| Taxes | 450/3 | €77,712 | €37,239 | -€40,473 | -52.1% |
| Remuneration and social security | 454/9 | €13,066 | - | -€13,066 | |
| Other amounts payable | 47/48 | - | €23,915 | +€23,915 | |
| Remuneration, social security and pensions | 62 | €51,189 | €2,816 | -€48,373 | -94.5% |
| Other operating charges | 640/8 | €854 | €385 | -€469 | -54.9% |
| Gross operating margin | 9900 | €26,265 | -€39,627 | -€65,892 | |
| Operating profit (loss) | 9901 | -€25,777 | -€42,828 | -€17,050 | -66.1% |
| Financial income | 75/76B | €14,286 | €8,976 | -€5,311 | -37.2% |
| Recurring financial income | 75 | €14,286 | €8,976 | -€5,311 | -37.2% |
| Financial charges | 65/66B | €5,018 | €2,888 | -€2,130 | -42.4% |
| Recurring financial charges | 65 | €5,018 | €2,888 | -€2,130 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,509 | -€36,740 | -€20,231 | -123% |
| Income taxes | 67/77 | €154 | €38,569 | +€38,415 | +24,941% |
| Profit (loss) for the period | 9904 | -€16,663 | -€75,309 | -€58,646 | -352% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,663 | -€75,309 | -€58,646 | -352% |
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 17 October 2026 via checked.be.