DANIM TRANSILVANIA: 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.
DANIM TRANSILVANIA
Largest movements
- Receivables within one year -€16,141
down €16,141 (-99.3%), from €16,251 to €110
of which Trade receivables: -€16,225
- Intangible fixed assets -€6,000
down €6,000 (-28.6%), from €21,000 to €15,000
- Tangible fixed assets -€2,500
down €2,500 (-27.1%), from €9,228 to €6,728
of which Leasing and similar rights: -€2,500
- Stocks and contracts -€1,348
down €1,348 (-100%), from €1,348 to €0
- Profit (loss) carried forward -€41,748
down €41,748 (-124%), from -€33,586 to -€75,333
- Other debts +€38,084
up €38,084 (+89.7%), from €42,438 to €80,522
- Debts after one year -€15,330
down €15,330 (-72.9%), from €21,020 to €5,690
- Trade debts -€7,727
down €7,727 (-42.4%), from €18,209 to €10,482
- Turnover -€12,451
down €12,451 (-20.2%), from €61,683 to €49,232
- Gross operating margin -€11,910
down €11,910 (-60.1%), from -€19,810 to -€31,720
- Depreciation -€3,772
down €3,772 (-30.7%), from €12,272 to €8,500
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,582 | €21,926 | -€26,656 | -54.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €30,228 | €21,736 | -€8,492 | -28.1% |
| Intangible fixed assets | 21 | €21,000 | €15,000 | -€6,000 | -28.6% |
| Tangible fixed assets | 22/27 | €9,228 | €6,728 | -€2,500 | -27.1% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €9,228 | €6,728 | -€2,500 | -27.1% |
| Financial fixed assets | 28 | €0 | €8 | +€8 | |
| Current assets | 29/58 | €18,354 | €190 | -€18,164 | -99.0% |
| Stocks and contracts in progress | 3 | €1,348 | €0 | -€1,348 | -100% |
| Stocks | 30/36 | €1,348 | €0 | -€1,348 | -100% |
| Amounts receivable within one year | 40/41 | €16,251 | €110 | -€16,141 | -99.3% |
| Trade receivables | 40 | €16,225 | €0 | -€16,225 | -100% |
| Other amounts receivable | 41 | €26 | €110 | +€85 | +328% |
| Cash at bank and in hand | 54/58 | €385 | €80 | -€305 | -79.3% |
| Deferred charges and accrued income | 490/1 | €371 | €0 | -€371 | -100% |
| Total equity and liabilities | 10/49 | €48,582 | €21,926 | -€26,656 | -54.9% |
| Equity | 10/15 | -€33,086 | -€74,833 | -€41,748 | -126% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,586 | -€75,333 | -€41,748 | -124% |
| Amounts payable | 17/49 | €81,668 | €96,760 | +€15,092 | +18.5% |
| Amounts payable after more than one year | 17 | €21,020 | €5,690 | -€15,330 | -72.9% |
| Financial debts | 170/4 | €21,020 | €5,690 | -€15,330 | -72.9% |
| Amounts payable within one year | 42/48 | €60,648 | €91,069 | +€30,421 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €18,209 | €10,482 | -€7,727 | -42.4% |
| Suppliers | 440/4 | €18,209 | €10,482 | -€7,727 | -42.4% |
| Taxes, remuneration and social security | 45 | €0 | €65 | +€65 | |
| Taxes | 450/3 | €0 | €65 | +€65 | |
| Other amounts payable | 47/48 | €42,438 | €80,522 | +€38,084 | +89.7% |
| Turnover | 70 | €61,683 | €49,232 | -€12,451 | -20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,493 | €80,951 | -€542 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,272 | €8,500 | -€3,772 | -30.7% |
| Other operating charges | 640/8 | €449 | €724 | +€275 | +61.4% |
| Gross operating margin | 9900 | -€19,810 | -€31,720 | -€11,910 | -60.1% |
| Operating profit (loss) | 9901 | -€32,530 | -€40,944 | -€8,413 | -25.9% |
| Financial charges | 65/66B | €1,055 | €804 | -€251 | -23.8% |
| Recurring financial charges | 65 | €1,055 | €804 | -€251 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,586 | -€41,748 | -€8,162 | -24.3% |
| Profit (loss) for the period | 9904 | -€33,586 | -€41,748 | -€8,162 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,586 | -€41,748 | -€8,162 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.