Danis: 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.
What changed
Danis
NACE 10.910, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.8m
2024 · €1.6m+€1.1m
Equity
€26.8m
2024 · €26.3m+€558,935
Cash
€8.2m
2024 · €4.7m+€3.5m
Balance sheet total
€48.5m
2024 · €55.8m-€7.4m
Largest movements
Assets
- Current investments -€13.9m
no longer reported in 2025 (was €13.9m)
- Receivables within one year +€4.5m
up €4.5m (+19.7%), from €22.6m to €27.0m
of which Other amounts receivable: +€2.7m
- Cash +€3.5m
up €3.5m (+73.7%), from €4.7m to €8.2m
mainly Current investments (+€13.9m) and Net result for the year (+€2.8m)
- Stocks and contracts -€1.6m
down €1.6m (-17.6%), from €8.8m to €7.3m
Equity and liabilities
- Current portion of long-term debt -€5.2m
down €5.2m (-96.1%), from €5.4m to €212,900
- Trade debts -€2.5m
down €2.5m (-20.7%), from €12.1m to €9.6m
- Profit (loss) carried forward +€558,935
up €558,935 (+21.8%), from €2.6m to €3.1m
Income statement
- Goods and materials -€7.7m
down €7.7m (-5.3%), from €145.5m to €137.8m
of which Purchases: -€10.4m
- Turnover -€6.2m
down €6.2m (-3.7%), from €168.5m to €162.3m
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.
Result 2024
€1.6m
Turnover
-€6.2m
Other operating income
+€52,885
Goods and materials
+€7.7m
Services and other goods
-€20,859
Staff costs
-€75,585
Depreciation
-€759,974
Write-downs
-€81,226
Provisions
-€237,142
Other operating charges
+€27,692
Other operating items
+€879,450
Financial income
-€5,674
Financial charges
+€302,115
Taxes
-€387,099
Result 2025
€2.8m
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.
From operations
-€1.1m
Investment
+€12.2m
Financing
-€7.7m
Cash 2024
€4.7m
From operations (derived)
-€1.1m
Net result for the year
+€2.8m
Depreciation
+€1.7m
Stocks and contracts
+€1.6m
Receivables within one year
-€4.5m
Deferred charges and accrued income
-€155,884
Trade debts
-€2.5m
Tax, wage and social debts
+€287,681
Other debts
-€278,507
Accrued charges and deferred income
+€9,305
Investment (derived)
+€12.2m
Investment in fixed assets (net)
-€1.7m
Current investments
+€13.9m
Financing
-€7.7m
Debts after one year
-€212,900
Current portion of long-term debt
-€5.2m
Contributions, distributions and other
-€2.2m
Cash 2025
€8.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,840,851 | €48,472,593 | -€7.4m | -13.2% |
| Fixed assets | 21/28 | €5,529,628 | €5,540,822 | +€11,193 | +0.2% |
| Intangible fixed assets | 21 | €86,394 | €69,459 | -€16,935 | -19.6% |
| Tangible fixed assets | 22/27 | €5,413,949 | €5,442,077 | +€28,128 | +0.5% |
| Land and buildings | 22 | €2,058,597 | €1,949,345 | -€109,252 | -5.3% |
| Plant, machinery and equipment | 23 | €3,054,612 | €3,311,279 | +€256,666 | +8.4% |
| Furniture and vehicles | 24 | €43,660 | €31,308 | -€12,352 | -28.3% |
| Other tangible fixed assets | 26 | €97,279 | €87,975 | -€9,304 | -9.6% |
| Assets under construction and advance payments | 27 | €159,800 | €62,170 | -€97,630 | -61.1% |
| Financial fixed assets | 28 | €29,285 | €29,285 | = | 0.0% |
| Other financial fixed assets | 284/8 | €29,285 | €29,285 | = | 0.0% |
| Shares | 284 | €28,562 | €28,562 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €723 | €723 | = | 0.0% |
| Current assets | 29/58 | €50,311,223 | €42,931,772 | -€7.4m | -14.7% |
| Stocks and contracts in progress | 3 | €8,819,914 | €7,263,632 | -€1.6m | -17.6% |
| Stocks | 30/36 | €8,819,914 | €7,263,632 | -€1.6m | -17.6% |
| Raw materials and consumables | 30/31 | €7,849,088 | €6,338,031 | -€1.5m | -19.3% |
| Finished goods | 33 | €620,895 | €590,594 | -€30,301 | -4.9% |
| Goods purchased for resale | 34 | €349,931 | €335,008 | -€14,923 | -4.3% |
| Amounts receivable within one year | 40/41 | €22,593,594 | €27,046,415 | +€4.5m | +19.7% |
| Trade receivables | 40 | €15,933,705 | €17,645,414 | +€1.7m | +10.7% |
| Other amounts receivable | 41 | €6,659,889 | €9,401,001 | +€2.7m | +41.2% |
| Current investments | 50/53 | €13,900,000 | - | -€13.9m | |
| Other investments | 51/53 | €13,900,000 | - | -€13.9m | |
| Cash at bank and in hand | 54/58 | €4,704,571 | €8,172,696 | +€3.5m | +73.7% |
| Deferred charges and accrued income | 490/1 | €293,144 | €449,028 | +€155,884 | +53.2% |
| Total equity and liabilities | 10/49 | €55,840,851 | €48,472,593 | -€7.4m | -13.2% |
| Equity | 10/15 | €26,262,420 | €26,821,355 | +€558,935 | +2.1% |
| Contributions | 10/11 | €7,075,000 | €7,075,000 | = | 0.0% |
| Capital | 10 | €7,075,000 | €7,075,000 | = | 0.0% |
| Issued capital | 100 | €7,075,000 | €7,075,000 | = | 0.0% |
| Reserves | 13 | €16,625,508 | €16,625,508 | = | 0.0% |
| Non-distributable reserves | 130/1 | €889,032 | €889,032 | = | 0.0% |
| Legal reserve | 130 | €707,500 | €707,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €181,532 | €181,532 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,671,941 | €15,671,941 | = | 0.0% |
| Distributable reserves | 133 | €64,535 | €64,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,561,912 | €3,120,847 | +€558,935 | +21.8% |
| Amounts payable | 17/49 | €29,578,431 | €21,651,239 | -€7.9m | -26.8% |
| Amounts payable after more than one year | 17 | €658,094 | €445,194 | -€212,900 | -32.4% |
| Financial debts | 170/4 | €658,094 | €445,194 | -€212,900 | -32.4% |
| Credit institutions | 173 | €658,094 | €445,194 | -€212,900 | -32.4% |
| Amounts payable within one year | 42/48 | €28,900,141 | €21,176,544 | -€7.7m | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €5,442,662 | €212,900 | -€5.2m | -96.1% |
| Trade debts | 44 | €12,103,425 | €9,600,415 | -€2.5m | -20.7% |
| Suppliers | 440/4 | €12,103,425 | €9,600,415 | -€2.5m | -20.7% |
| Taxes, remuneration and social security | 45 | €822,984 | €1,110,665 | +€287,681 | +35.0% |
| Taxes | 450/3 | €83,503 | €339,681 | +€256,179 | +306.8% |
| Remuneration and social security | 454/9 | €739,482 | €770,984 | +€31,502 | +4.3% |
| Other amounts payable | 47/48 | €10,531,070 | €10,252,563 | -€278,507 | -2.6% |
| Accrued charges and deferred income | 492/3 | €20,196 | €29,501 | +€9,305 | +46.1% |
| Operating income | 70/76A | €168,664,375 | €162,555,717 | -€6.1m | -3.6% |
| Turnover | 70 | €168,499,896 | €162,258,902 | -€6.2m | -3.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€93,021 | -€30,301 | +€62,719 | +67.4% |
| Other operating income | 74 | €253,641 | €306,526 | +€52,885 | +20.9% |
| Non-recurring operating income | 76A | €3,858 | €20,590 | +€16,731 | +433.6% |
| Operating charges | 60/66A | €166,054,656 | €158,736,396 | -€7.3m | -4.4% |
| Goods for resale, raw materials and consumables | 60 | €145,502,765 | €137,837,411 | -€7.7m | -5.3% |
| Purchases | 600/8 | €146,736,530 | €136,311,431 | -€10.4m | -7.1% |
| Change in stocks: decrease (increase) | 609 | -€1,233,764 | €1,525,980 | +€2.8m | |
| Services and other goods | 61 | €14,929,982 | €14,950,841 | +€20,859 | +0.1% |
| Remuneration, social security and pensions | 62 | €4,047,195 | €4,122,780 | +€75,585 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916,313 | €1,676,287 | +€759,974 | +82.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€25,511 | €55,714 | +€81,226 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€237,142 | - | +€237,142 | |
| Other operating charges | 640/8 | €121,054 | €93,362 | -€27,692 | -22.9% |
| Non-recurring operating charges | 66A | €800,000 | - | -€800,000 | |
| Operating profit (loss) | 9901 | €2,609,719 | €3,819,321 | +€1.2m | +46.3% |
| Financial income | 75/76B | €394,813 | €389,140 | -€5,674 | -1.4% |
| Recurring financial income | 75 | €394,813 | €388,698 | -€6,115 | -1.5% |
| Income from financial fixed assets | 750 | €11,100 | €10,500 | -€600 | -5.4% |
| Income from current assets | 751 | €382,644 | €299,823 | -€82,821 | -21.6% |
| Other financial income | 752/9 | €1,069 | €78,376 | +€77,306 | +7229.2% |
| Non-recurring financial income | 76B | - | €441 | +€441 | |
| Financial charges | 65/66B | €771,655 | €469,540 | -€302,115 | -39.2% |
| Recurring financial charges | 65 | €771,655 | €469,540 | -€302,115 | -39.2% |
| Debt charges | 650 | €350,477 | €289,188 | -€61,289 | -17.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €314,000 | -€1,820,000 | -€2.1m | |
| Other financial charges | 652/9 | €107,178 | €2,000,351 | +€1.9m | +1766.4% |
| Profit (loss) for the period before taxes | 9903 | €2,232,877 | €3,738,921 | +€1.5m | +67.4% |
| Income taxes | 67/77 | €583,612 | €970,712 | +€387,099 | +66.3% |
| Taxes | 670/3 | €583,612 | €971,803 | +€388,191 | +66.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,091 | +€1,091 | |
| Profit (loss) for the period | 9904 | €1,649,265 | €2,768,210 | +€1.1m | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,649,265 | €2,768,210 | +€1.1m | +67.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.