DANIOLI: 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.
DANIOLI
Largest movements
- Cash +€13,701
up €13,701 (+303.3%), from €4,518 to €18,219
mainly Receivables within one year (+€9,324) and Tax, wage and social debts (+€3,064)
- Receivables within one year -€9,324
down €9,324 (-66.3%), from €14,054 to €4,730
- Tangible fixed assets -€1,808
down €1,808 (-59.8%), from €3,022 to €1,214
of which Land and buildings: -€1,138
- Stocks and contracts -€1,541
down €1,541 (-3.3%), from €46,005 to €44,464
- Tax, wage and social debts +€3,064
up €3,064 (+56.0%), from €5,469 to €8,533
of which Taxes: +€2,427
- Trade debts -€1,296
down €1,296 (-3.2%), from €40,199 to €38,904
- Current portion of long-term debt -€743
no longer reported in 2025 (was €743)
- Gross operating margin -€4,442
down €4,442 (-6.7%), from €66,626 to €62,184
- Depreciation -€2,249
down €2,249 (-55.4%), from €4,057 to €1,808
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.
Cash bridge derived
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 | €68,428 | €69,809 | +€1,381 | +2.0% |
| Fixed assets | 21/28 | €3,182 | €1,374 | -€1,808 | -56.8% |
| Tangible fixed assets | 22/27 | €3,022 | €1,214 | -€1,808 | -59.8% |
| Land and buildings | 22 | €2,085 | €947 | -€1,138 | -54.6% |
| Furniture and vehicles | 24 | €938 | €267 | -€670 | -71.5% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €65,246 | €68,434 | +€3,189 | +4.9% |
| Stocks and contracts in progress | 3 | €46,005 | €44,464 | -€1,541 | -3.3% |
| Stocks | 30/36 | €46,005 | €44,464 | -€1,541 | -3.3% |
| Amounts receivable within one year | 40/41 | €14,054 | €4,730 | -€9,324 | -66.3% |
| Other amounts receivable | 41 | €14,054 | €4,730 | -€9,324 | -66.3% |
| Cash at bank and in hand | 54/58 | €4,518 | €18,219 | +€13,701 | +303.3% |
| Deferred charges and accrued income | 490/1 | €670 | €1,021 | +€352 | +52.5% |
| Total equity and liabilities | 10/49 | €68,428 | €69,809 | +€1,381 | +2.0% |
| Equity | 10/15 | €22,017 | €22,372 | +€356 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €851 | €851 | = | 0.0% |
| Distributable reserves | 133 | €851 | €851 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,566 | €2,922 | +€356 | +13.9% |
| Amounts payable | 17/49 | €46,411 | €47,436 | +€1,025 | +2.2% |
| Amounts payable within one year | 42/48 | €46,411 | €47,436 | +€1,025 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €743 | - | -€743 | |
| Trade debts | 44 | €40,199 | €38,904 | -€1,296 | -3.2% |
| Suppliers | 440/4 | €40,199 | €38,904 | -€1,296 | -3.2% |
| Taxes, remuneration and social security | 45 | €5,469 | €8,533 | +€3,064 | +56.0% |
| Taxes | 450/3 | - | €2,427 | +€2,427 | |
| Remuneration and social security | 454/9 | €5,469 | €6,106 | +€637 | +11.6% |
| Remuneration, social security and pensions | 62 | €55,051 | €55,567 | +€516 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,057 | €1,808 | -€2,249 | -55.4% |
| Other operating charges | 640/8 | €3,911 | €3,719 | -€192 | -4.9% |
| Gross operating margin | 9900 | €66,626 | €62,184 | -€4,442 | -6.7% |
| Operating profit (loss) | 9901 | €3,607 | €1,090 | -€2,517 | -69.8% |
| Financial income | 75/76B | €0 | €4 | +€3 | +943.2% |
| Recurring financial income | 75 | €0 | €4 | +€3 | +943.2% |
| Financial charges | 65/66B | €436 | €738 | +€301 | +69.1% |
| Recurring financial charges | 65 | €436 | €738 | +€301 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | €3,171 | €356 | -€2,815 | -88.8% |
| Profit (loss) for the period | 9904 | €3,171 | €356 | -€2,815 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,171 | €356 | -€2,815 | -88.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.