Danisa: 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.
Danisa
Largest movements
- Tangible fixed assets -€10,172
down €10,172 (-43.4%), from €23,459 to €13,287
of which Plant, machinery and equipment: -€5,626
- Stocks and contracts +€3,606
new in 2024: €3,606
- Cash +€1,173
up €1,173 (+57.4%), from €2,043 to €3,215
- Receivables within one year +€1,107
up €1,107 (+13.3%), from €8,310 to €9,417
of which Trade receivables: +€3,842
- Tax, wage and social debts +€58,212
up €58,212 (+354%), from €16,443 to €74,654
of which Remuneration and social security: +€55,647
- Profit (loss) carried forward -€52,147
down €52,147, from €5,533 to -€46,614
- Trade debts -€9,011
down €9,011 (-97.2%), from €9,269 to €258
- Advances received -€1,156
no longer reported in 2024 (was €1,156)
- Staff costs +€14,250
up €14,250 (+24.0%), from €59,497 to €73,747
- Gross operating margin -€7,267
down €7,267 (-10.1%), from €72,099 to €64,832
- Depreciation +€2,904
up €2,904 (+84.0%), from €3,459 to €6,364
- Taxes -€2,835
down €2,835, from €1,363 to -€1,472
- Other operating charges -€1,065
down €1,065 (-65.6%), from €1,623 to €559
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,901 | €29,798 | -€4,103 | -12.1% |
| Fixed assets | 21/28 | €23,459 | €13,287 | -€10,172 | -43.4% |
| Tangible fixed assets | 22/27 | €23,459 | €13,287 | -€10,172 | -43.4% |
| Plant, machinery and equipment | 23 | €15,436 | €9,810 | -€5,626 | -36.4% |
| Furniture and vehicles | 24 | €2,800 | €800 | -€2,000 | -71.4% |
| Other tangible fixed assets | 26 | €5,223 | €2,677 | -€2,546 | -48.7% |
| Current assets | 29/58 | €10,442 | €16,511 | +€6,069 | +58.1% |
| Stocks and contracts in progress | 3 | - | €3,606 | +€3,606 | |
| Stocks | 30/36 | - | €3,606 | +€3,606 | |
| Amounts receivable within one year | 40/41 | €8,310 | €9,417 | +€1,107 | +13.3% |
| Trade receivables | 40 | - | €3,842 | +€3,842 | |
| Other amounts receivable | 41 | €8,310 | €5,575 | -€2,734 | -32.9% |
| Cash at bank and in hand | 54/58 | €2,043 | €3,215 | +€1,173 | +57.4% |
| Deferred charges and accrued income | 490/1 | €90 | €273 | +€183 | +204% |
| Total equity and liabilities | 10/49 | €33,901 | €29,798 | -€4,103 | -12.1% |
| Equity | 10/15 | €7,033 | -€45,114 | -€52,147 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,533 | -€46,614 | -€52,147 | |
| Amounts payable | 17/49 | €26,868 | €74,912 | +€48,044 | +179% |
| Amounts payable within one year | 42/48 | €26,868 | €74,912 | +€48,044 | +179% |
| Trade debts | 44 | €9,269 | €258 | -€9,011 | -97.2% |
| Suppliers | 440/4 | €9,269 | €258 | -€9,011 | -97.2% |
| Advances received on contracts in progress | 46 | €1,156 | - | -€1,156 | |
| Taxes, remuneration and social security | 45 | €16,443 | €74,654 | +€58,212 | +354% |
| Taxes | 450/3 | €2,753 | €5,317 | +€2,565 | +93.2% |
| Remuneration and social security | 454/9 | €13,690 | €69,337 | +€55,647 | +406% |
| Remuneration, social security and pensions | 62 | €59,497 | €73,747 | +€14,250 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,459 | €6,364 | +€2,904 | +84.0% |
| Other operating charges | 640/8 | €1,623 | €559 | -€1,065 | -65.6% |
| Gross operating margin | 9900 | €72,099 | €64,832 | -€7,267 | -10.1% |
| Operating profit (loss) | 9901 | €7,519 | -€15,837 | -€23,357 | |
| Financial income | 75/76B | €263 | €284 | +€21 | +8.1% |
| Recurring financial income | 75 | €263 | €284 | +€21 | +8.1% |
| Financial charges | 65/66B | €887 | €1,499 | +€612 | +69.0% |
| Recurring financial charges | 65 | €887 | €1,499 | +€612 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €6,895 | -€17,052 | -€23,947 | |
| Income taxes | 67/77 | €1,363 | -€1,472 | -€2,835 | |
| Profit (loss) for the period | 9904 | €5,533 | -€15,580 | -€21,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,533 | -€15,580 | -€21,112 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.