DANILI: 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.
DANILI
Largest movements
- Cash -€132,363
down €132,363 (-38.4%), from €344,459 to €212,096
mainly Other debts (-€144,967) and Debts after one year (-€65,426)
- Intangible fixed assets -€53,763
down €53,763 (-15.0%), from €358,373 to €304,610
- Tangible fixed assets -€52,695
down €52,695 (-4.2%), from €1.3m to €1.2m
of which Land and buildings: -€55,129
- Other debts -€144,967
down €144,967 (-76.3%), from €190,000 to €45,033
- Debts after one year -€65,426
down €65,426 (-19.4%), from €337,093 to €271,667
- Reserves -€51,600
down €51,600 (-3.9%), from €1.3m to €1.3m
of which Tax-exempt reserves: -€44,100
- Taxes -€7,374
down €7,374 (-18.9%), from €38,993 to €31,619
- Financial charges -€7,121
down €7,121 (-55.4%), from €12,852 to €5,730
- Depreciation +€1,882
up €1,882 (+1.7%), from €110,630 to €112,512
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 | €2,050,736 | €1,794,337 | -€256,399 | -12.5% |
| Fixed assets | 21/28 | €1,616,440 | €1,509,981 | -€106,458 | -6.6% |
| Intangible fixed assets | 21 | €358,373 | €304,610 | -€53,763 | -15.0% |
| Tangible fixed assets | 22/27 | €1,258,066 | €1,205,371 | -€52,695 | -4.2% |
| Land and buildings | 22 | €1,249,687 | €1,194,558 | -€55,129 | -4.4% |
| Plant, machinery and equipment | 23 | €2,572 | €5,946 | +€3,374 | +131.2% |
| Furniture and vehicles | 24 | €5,807 | €4,867 | -€940 | -16.2% |
| Current assets | 29/58 | €434,296 | €284,355 | -€149,941 | -34.5% |
| Amounts receivable within one year | 40/41 | €70,400 | €65,357 | -€5,044 | -7.2% |
| Trade receivables | 40 | €14,621 | - | -€14,621 | |
| Other amounts receivable | 41 | €55,780 | €65,357 | +€9,577 | +17.2% |
| Cash at bank and in hand | 54/58 | €344,459 | €212,096 | -€132,363 | -38.4% |
| Deferred charges and accrued income | 490/1 | €19,437 | €6,902 | -€12,535 | -64.5% |
| Total equity and liabilities | 10/49 | €2,050,736 | €1,794,337 | -€256,399 | -12.5% |
| Equity | 10/15 | €1,390,677 | €1,337,514 | -€53,163 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,336,843 | €1,285,243 | -€51,600 | -3.9% |
| Tax-exempt reserves | 132 | €229,983 | €185,883 | -€44,100 | -19.2% |
| Distributable reserves | 133 | €1,106,860 | €1,099,360 | -€7,500 | -0.7% |
| Profit (loss) carried forward | 14 | €35,234 | €33,671 | -€1,563 | -4.4% |
| Provisions and deferred taxes | 16 | €45,411 | €43,211 | -€2,200 | -4.8% |
| Deferred taxes | 168 | €45,411 | €43,211 | -€2,200 | -4.8% |
| Amounts payable | 17/49 | €614,648 | €413,612 | -€201,036 | -32.7% |
| Amounts payable after more than one year | 17 | €337,093 | €271,667 | -€65,426 | -19.4% |
| Financial debts | 170/4 | €337,093 | €271,667 | -€65,426 | -19.4% |
| Amounts payable within one year | 42/48 | €277,401 | €141,814 | -€135,587 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €64,459 | €65,426 | +€967 | +1.5% |
| Trade debts | 44 | €707 | €3,046 | +€2,339 | +331.0% |
| Suppliers | 440/4 | €707 | €3,046 | +€2,339 | +331.0% |
| Taxes, remuneration and social security | 45 | €22,235 | €28,309 | +€6,074 | +27.3% |
| Taxes | 450/3 | €22,235 | €28,309 | +€6,074 | +27.3% |
| Other amounts payable | 47/48 | €190,000 | €45,033 | -€144,967 | -76.3% |
| Accrued charges and deferred income | 492/3 | €154 | €130 | -€24 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,630 | €112,512 | +€1,882 | +1.7% |
| Other operating charges | 640/8 | €35,002 | €36,080 | +€1,078 | +3.1% |
| Gross operating margin | 9900 | €170,003 | €170,237 | +€235 | +0.1% |
| Operating profit (loss) | 9901 | €24,371 | €21,645 | -€2,726 | -11.2% |
| Financial income | 75/76B | €6,283 | €5,341 | -€942 | -15.0% |
| Recurring financial income | 75 | €6,283 | €5,341 | -€942 | -15.0% |
| Financial charges | 65/66B | €12,852 | €5,730 | -€7,121 | -55.4% |
| Recurring financial charges | 65 | €12,852 | €5,730 | -€7,121 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €17,802 | €21,256 | +€3,453 | +19.4% |
| Transfer from deferred taxes | 780 | €2,200 | €2,200 | = | 0.0% |
| Income taxes | 67/77 | €38,993 | €31,619 | -€7,374 | -18.9% |
| Profit (loss) for the period | 9904 | -€18,991 | -€8,163 | +€10,828 | +57.0% |
| Transfer from tax-exempt reserves | 789 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,390 | -€1,563 | +€10,828 | +87.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.