Danisa Training Center: 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 Training Center
Largest movements
- Receivables within one year -€30,875
down €30,875 (-35.3%), from €87,379 to €56,504
of which Trade receivables: -€45,814
- Tangible fixed assets +€28,006
up €28,006 (+59.9%), from €46,749 to €74,755
of which Furniture and vehicles: +€40,097
- Deferred charges and accrued income -€24,864
down €24,864 (-80.1%), from €31,029 to €6,165
- Cash +€22,724
up €22,724 (+21.4%), from €105,955 to €128,679
mainly Receivables within one year (+€30,875) and Deferred charges and accrued income (+€24,864)
- Trade debts +€12,995
up €12,995 (+270%), from €4,819 to €17,814
- Tax, wage and social debts -€12,854
down €12,854 (-54.9%), from €23,399 to €10,545
of which Remuneration and social security: -€10,226
- Other debts -€12,307
down €12,307 (-2.6%), from €467,856 to €455,549
- Profit (loss) carried forward +€7,093
up €7,093 (+3.1%), from -€230,504 to -€223,411
- Staff costs -€111,075
down €111,075 (-61.1%), from €181,799 to €70,724
- Write-downs +€91,166
new in 2025: €91,166
- Gross operating margin -€26,639
down €26,639 (-11.8%), from €226,017 to €199,378
- Depreciation -€6,454
down €6,454 (-21.3%), from €30,235 to €23,781
- Financial charges -€2,437
down €2,437, from €1,441 to -€996
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 | €279,971 | €274,962 | -€5,009 | -1.8% |
| Fixed assets | 21/28 | €48,609 | €76,615 | +€28,006 | +57.6% |
| Tangible fixed assets | 22/27 | €46,749 | €74,755 | +€28,006 | +59.9% |
| Land and buildings | 22 | €1,758 | €1,540 | -€218 | -12.4% |
| Plant, machinery and equipment | 23 | €36,287 | €24,414 | -€11,873 | -32.7% |
| Furniture and vehicles | 24 | €8,704 | €48,801 | +€40,097 | +461% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €231,362 | €198,347 | -€33,015 | -14.3% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,379 | €56,504 | -€30,875 | -35.3% |
| Trade receivables | 40 | €87,379 | €41,565 | -€45,814 | -52.4% |
| Other amounts receivable | 41 | €0 | €14,939 | +€14,939 | |
| Cash at bank and in hand | 54/58 | €105,955 | €128,679 | +€22,724 | +21.4% |
| Deferred charges and accrued income | 490/1 | €31,029 | €6,165 | -€24,864 | -80.1% |
| Total equity and liabilities | 10/49 | €279,971 | €274,962 | -€5,009 | -1.8% |
| Equity | 10/15 | -€225,504 | -€218,411 | +€7,093 | +3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,504 | -€223,411 | +€7,093 | +3.1% |
| Amounts payable | 17/49 | €505,475 | €493,373 | -€12,102 | -2.4% |
| Amounts payable within one year | 42/48 | €496,073 | €483,908 | -€12,165 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,819 | €17,814 | +€12,995 | +270% |
| Suppliers | 440/4 | €4,819 | €17,814 | +€12,995 | +270% |
| Taxes, remuneration and social security | 45 | €23,399 | €10,545 | -€12,854 | -54.9% |
| Taxes | 450/3 | €2,858 | €231 | -€2,627 | -91.9% |
| Remuneration and social security | 454/9 | €20,541 | €10,314 | -€10,226 | -49.8% |
| Other amounts payable | 47/48 | €467,856 | €455,549 | -€12,307 | -2.6% |
| Accrued charges and deferred income | 492/3 | €9,402 | €9,465 | +€63 | +0.7% |
| Remuneration, social security and pensions | 62 | €181,799 | €70,724 | -€111,075 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,235 | €23,781 | -€6,454 | -21.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €91,166 | +€91,166 | |
| Other operating charges | 640/8 | €7,037 | €7,619 | +€582 | +8.3% |
| Gross operating margin | 9900 | €226,017 | €199,378 | -€26,639 | -11.8% |
| Operating profit (loss) | 9901 | €6,946 | €6,087 | -€858 | -12.4% |
| Financial income | 75/76B | €293 | €10 | -€284 | -96.7% |
| Recurring financial income | 75 | €293 | €10 | -€284 | -96.7% |
| Financial charges | 65/66B | €1,441 | -€996 | -€2,437 | |
| Recurring financial charges | 65 | €1,441 | -€996 | -€2,437 | |
| Profit (loss) for the period before taxes | 9903 | €5,798 | €7,093 | +€1,295 | +22.3% |
| Profit (loss) for the period | 9904 | €5,798 | €7,093 | +€1,295 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,798 | €7,093 | +€1,295 | +22.3% |
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 29 October 2026 via checked.be.