DANIS LUC: 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.
DANIS LUC
Largest movements
- Cash -€15,611
down €15,611 (-17.9%), from €87,381 to €71,770
mainly Debts after one year (-€12,261) and Other debts (-€6,604)
- Tangible fixed assets -€10,209
down €10,209 (-4.9%), from €207,306 to €197,097
of which Furniture and vehicles: -€8,975
- Stocks and contracts +€5,290
up €5,290 (+92.1%), from €5,743 to €11,033
- Debts after one year -€12,261
down €12,261 (-15.7%), from €78,158 to €65,897
- Other debts -€6,604
down €6,604 (-17.1%), from €38,642 to €32,038
- Tax, wage and social debts -€3,411
down €3,411 (-37.8%), from €9,017 to €5,606
of which Taxes: -€2,938
- Gross operating margin -€51,266
down €51,266 (-46.3%), from €110,824 to €59,557
- Taxes -€15,997
down €15,997 (-97.1%), from €16,474 to €477
- Financial charges -€2,127
down €2,127 (-44.8%), from €4,747 to €2,620
of which Non-recurring financial charges: -€1,756
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 | €307,021 | €287,449 | -€19,572 | -6.4% |
| Fixed assets | 21/28 | €207,306 | €197,097 | -€10,209 | -4.9% |
| Tangible fixed assets | 22/27 | €207,306 | €197,097 | -€10,209 | -4.9% |
| Land and buildings | 22 | €167,512 | €166,685 | -€827 | -0.5% |
| Plant, machinery and equipment | 23 | €4,784 | €4,377 | -€407 | -8.5% |
| Furniture and vehicles | 24 | €35,010 | €26,035 | -€8,975 | -25.6% |
| Current assets | 29/58 | €99,715 | €90,352 | -€9,363 | -9.4% |
| Stocks and contracts in progress | 3 | €5,743 | €11,033 | +€5,290 | +92.1% |
| Stocks | 30/36 | €5,743 | €11,033 | +€5,290 | +92.1% |
| Amounts receivable within one year | 40/41 | €4,985 | €6,049 | +€1,064 | +21.3% |
| Other amounts receivable | 41 | €4,985 | €6,049 | +€1,064 | +21.3% |
| Cash at bank and in hand | 54/58 | €87,381 | €71,770 | -€15,611 | -17.9% |
| Deferred charges and accrued income | 490/1 | €1,606 | €1,501 | -€105 | -6.5% |
| Total equity and liabilities | 10/49 | €307,021 | €287,449 | -€19,572 | -6.4% |
| Equity | 10/15 | €163,951 | €165,733 | +€1,782 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,751 | €159,533 | +€1,782 | +1.1% |
| Distributable reserves | 133 | €157,751 | €159,533 | +€1,782 | +1.1% |
| Amounts payable | 17/49 | €143,069 | €121,716 | -€21,354 | -14.9% |
| Amounts payable after more than one year | 17 | €78,158 | €65,897 | -€12,261 | -15.7% |
| Financial debts | 170/4 | €78,158 | €65,897 | -€12,261 | -15.7% |
| Amounts payable within one year | 42/48 | €64,912 | €55,790 | -€9,122 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €11,862 | €12,261 | +€398 | +3.4% |
| Trade debts | 44 | €5,390 | €5,885 | +€495 | +9.2% |
| Suppliers | 440/4 | €5,390 | €5,885 | +€495 | +9.2% |
| Taxes, remuneration and social security | 45 | €9,017 | €5,606 | -€3,411 | -37.8% |
| Taxes | 450/3 | €5,830 | €2,891 | -€2,938 | -50.4% |
| Remuneration and social security | 454/9 | €3,188 | €2,714 | -€473 | -14.8% |
| Other amounts payable | 47/48 | €38,642 | €32,038 | -€6,604 | -17.1% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Remuneration, social security and pensions | 62 | €38,498 | €38,769 | +€270 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,707 | €12,389 | -€318 | -2.5% |
| Other operating charges | 640/8 | €3,815 | €3,520 | -€295 | -7.7% |
| Gross operating margin | 9900 | €110,824 | €59,557 | -€51,266 | -46.3% |
| Operating profit (loss) | 9901 | €55,804 | €4,879 | -€50,924 | -91.3% |
| Financial income | 75/76B | €218 | - | -€218 | |
| Recurring financial income | 75 | €218 | - | -€218 | |
| Financial charges | 65/66B | €4,747 | €2,620 | -€2,127 | -44.8% |
| Recurring financial charges | 65 | €2,991 | €2,620 | -€371 | -12.4% |
| Non-recurring financial charges | 66B | €1,756 | - | -€1,756 | |
| Profit (loss) for the period before taxes | 9903 | €51,275 | €2,259 | -€49,016 | -95.6% |
| Income taxes | 67/77 | €16,474 | €477 | -€15,997 | -97.1% |
| Profit (loss) for the period | 9904 | €34,801 | €1,782 | -€33,019 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,801 | €1,782 | -€33,019 | -94.9% |
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 17 October 2026 via checked.be.