DANKERS CREATION: 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.
DANKERS CREATION
Largest movements
- Cash -€98,898
down €98,898 (-62.9%), from €157,203 to €58,305
mainly Current investments (-€80,964) and Contributions, distributions and other (-€60,000)
- Current investments +€80,964
up €80,964 (+584.2%), from €13,860 to €94,824
- Receivables after one year -€49,999
no longer reported in 2025 (was €49,999)
- Receivables within one year +€11,783
up €11,783 (+290.1%), from €4,062 to €15,845
of which Trade receivables: +€15,845
- Reserves -€98,094
down €98,094 (-27.3%), from €359,126 to €261,032
- Other debts +€33,301
up €33,301 (+48.1%), from €69,234 to €102,535
- Gross operating margin -€44,639
down €44,639, from €30,663 to -€13,976
- Financial charges -€12,421
down €12,421 (-82.4%), from €15,080 to €2,659
- Depreciation +€2,409
up €2,409 (+15.3%), from €15,758 to €18,167
- Other operating charges -€2,052
down €2,052 (-30.9%), from €6,647 to €4,594
- Financial income +€1,880
up €1,880 (+4512.2%), from €42 to €1,921
of which Financial income: +€1,252
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 | €464,924 | €402,663 | -€62,261 | -13.4% |
| Fixed assets | 21/28 | €204,695 | €200,141 | -€4,554 | -2.2% |
| Tangible fixed assets | 22/27 | €203,224 | €198,670 | -€4,554 | -2.2% |
| Land and buildings | 22 | €201,138 | €195,133 | -€6,004 | -3.0% |
| Plant, machinery and equipment | 23 | €2,086 | €3,536 | +€1,450 | +69.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,472 | €1,472 | = | 0.0% |
| Current assets | 29/58 | €260,229 | €202,522 | -€57,707 | -22.2% |
| Amounts receivable after more than one year | 29 | €49,999 | - | -€49,999 | |
| Other amounts receivable | 291 | €49,999 | - | -€49,999 | |
| Stocks and contracts in progress | 3 | €30,000 | €30,000 | = | 0.0% |
| Stocks | 30/36 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,062 | €15,845 | +€11,783 | +290.1% |
| Trade receivables | 40 | - | €15,845 | +€15,845 | |
| Other amounts receivable | 41 | €4,062 | €0 | -€4,062 | -100.0% |
| Current investments | 50/53 | €13,860 | €94,824 | +€80,964 | +584.2% |
| Cash at bank and in hand | 54/58 | €157,203 | €58,305 | -€98,898 | -62.9% |
| Deferred charges and accrued income | 490/1 | €5,104 | €3,549 | -€1,556 | -30.5% |
| Total equity and liabilities | 10/49 | €464,924 | €402,663 | -€62,261 | -13.4% |
| Equity | 10/15 | €377,726 | €279,632 | -€98,094 | -26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359,126 | €261,032 | -€98,094 | -27.3% |
| Distributable reserves | 133 | €359,126 | €261,032 | -€98,094 | -27.3% |
| Amounts payable | 17/49 | €87,198 | €123,032 | +€35,834 | +41.1% |
| Amounts payable within one year | 42/48 | €84,949 | €120,792 | +€35,843 | +42.2% |
| Trade debts | 44 | €13,405 | €13,144 | -€261 | -1.9% |
| Suppliers | 440/4 | €13,405 | €13,144 | -€261 | -1.9% |
| Taxes, remuneration and social security | 45 | €2,310 | €5,114 | +€2,803 | +121.3% |
| Taxes | 450/3 | €2,078 | €5,114 | +€3,036 | +146.1% |
| Remuneration and social security | 454/9 | €233 | - | -€233 | |
| Other amounts payable | 47/48 | €69,234 | €102,535 | +€33,301 | +48.1% |
| Accrued charges and deferred income | 492/3 | €2,249 | €2,240 | -€9 | -0.4% |
| Non-recurring operating income | 76A | €117,768 | - | -€117,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,758 | €18,167 | +€2,409 | +15.3% |
| Other operating charges | 640/8 | €6,647 | €4,594 | -€2,052 | -30.9% |
| Gross operating margin | 9900 | €30,663 | -€13,976 | -€44,639 | |
| Operating profit (loss) | 9901 | €8,258 | -€36,737 | -€44,996 | |
| Financial income | 75/76B | €42 | €1,921 | +€1,880 | +4512.2% |
| Recurring financial income | 75 | €42 | €1,293 | +€1,252 | +3004.8% |
| Non-recurring financial income | 76B | - | €628 | +€628 | |
| Financial charges | 65/66B | €15,080 | €2,659 | -€12,421 | -82.4% |
| Recurring financial charges | 65 | €15,080 | €2,659 | -€12,421 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,780 | -€37,475 | -€30,695 | -452.8% |
| Income taxes | 67/77 | €648 | €619 | -€28 | -4.4% |
| Profit (loss) for the period | 9904 | -€7,427 | -€38,094 | -€30,667 | -412.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,427 | -€38,094 | -€30,667 | -412.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.