DANILOV & Co: 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.
DANILOV & Co
Largest movements
- Receivables within one year -€48,561
down €48,561 (-14.8%), from €328,255 to €279,694
of which Other amounts receivable: -€49,450
- Tangible fixed assets -€9,211
down €9,211 (-57.8%), from €15,926 to €6,715
- Cash +€8,117
new in 2025: €8,117
mainly Receivables within one year (+€48,561) and Net result for the year (+€35,925)
- Profit (loss) carried forward -€54,075
down €54,075 (-20.8%), from €260,066 to €205,991
- Tax, wage and social debts +€5,196
up €5,196 (+15.2%), from €34,139 to €39,336
- Gross operating margin -€32,006
down €32,006 (-32.7%), from €98,013 to €66,007
- Other operating charges +€19,324
up €19,324 (+7,576%), from €255 to €19,579
- Taxes -€7,462
down €7,462 (-28.9%), from €25,791 to €18,329
- Financial income -€2,938
down €2,938 (-13.9%), from €21,159 to €18,221
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 | €345,172 | €296,230 | -€48,942 | -14.2% |
| Fixed assets | 21/28 | €15,926 | €6,715 | -€9,211 | -57.8% |
| Tangible fixed assets | 22/27 | €15,926 | €6,715 | -€9,211 | -57.8% |
| Furniture and vehicles | 24 | €15,926 | €6,715 | -€9,211 | -57.8% |
| Current assets | 29/58 | €329,245 | €289,515 | -€39,731 | -12.1% |
| Amounts receivable within one year | 40/41 | €328,255 | €279,694 | -€48,561 | -14.8% |
| Trade receivables | 40 | - | €889 | +€889 | |
| Other amounts receivable | 41 | €328,255 | €278,806 | -€49,450 | -15.1% |
| Cash at bank and in hand | 54/58 | - | €8,117 | +€8,117 | |
| Deferred charges and accrued income | 490/1 | €990 | €1,704 | +€714 | +72.1% |
| Total equity and liabilities | 10/49 | €345,172 | €296,230 | -€48,942 | -14.2% |
| Equity | 10/15 | €294,326 | €240,251 | -€54,075 | -18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,066 | €205,991 | -€54,075 | -20.8% |
| Amounts payable | 17/49 | €50,845 | €55,978 | +€5,133 | +10.1% |
| Amounts payable within one year | 42/48 | €50,845 | €55,915 | +€5,069 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €11,944 | €11,785 | -€159 | -1.3% |
| Trade debts | 44 | €4,762 | €4,793 | +€32 | +0.7% |
| Suppliers | 440/4 | €4,762 | €4,793 | +€32 | +0.7% |
| Taxes, remuneration and social security | 45 | €34,139 | €39,336 | +€5,196 | +15.2% |
| Taxes | 450/3 | €34,139 | €39,336 | +€5,196 | +15.2% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,460 | €9,211 | -€248 | -2.6% |
| Other operating charges | 640/8 | €255 | €19,579 | +€19,324 | +7,576% |
| Gross operating margin | 9900 | €98,013 | €66,007 | -€32,006 | -32.7% |
| Operating profit (loss) | 9901 | €88,299 | €37,216 | -€51,083 | -57.9% |
| Financial income | 75/76B | €21,159 | €18,221 | -€2,938 | -13.9% |
| Recurring financial income | 75 | €21,159 | €18,221 | -€2,938 | -13.9% |
| Financial charges | 65/66B | €1,864 | €1,183 | -€681 | -36.5% |
| Recurring financial charges | 65 | €1,864 | €1,183 | -€681 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €107,594 | €54,254 | -€53,340 | -49.6% |
| Income taxes | 67/77 | €25,791 | €18,329 | -€7,462 | -28.9% |
| Profit (loss) for the period | 9904 | €81,803 | €35,925 | -€45,878 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,803 | €35,925 | -€45,878 | -56.1% |
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 26 October 2026 via checked.be.