DANKOVENT: 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.
DANKOVENT
Largest movements
- Tangible fixed assets +€88,778
up €88,778 (+33.9%), from €261,518 to €350,297
of which Land and buildings: +€91,437
- Receivables after one year -€19,750
down €19,750 (-100.0%), from €19,750 to €0
- Deferred charges and accrued income -€15,148
down €15,148 (-65.7%), from €23,043 to €7,895
- Cash +€7,708
up €7,708 (+8.6%), from €89,910 to €97,618
mainly Debts after one year (+€47,238) and Trade debts (+€26,071)
- Debts after one year +€47,238
up €47,238 (+47.2%), from €100,052 to €147,290
- Trade debts +€26,071
up €26,071 (+652.1%), from €3,998 to €30,069
- Reserves -€9,682
down €9,682 (-3.5%), from €273,135 to €263,453
- Current portion of long-term debt +€8,550
up €8,550 (+35.1%), from €24,346 to €32,896
- Tax, wage and social debts -€7,395
down €7,395 (-49.8%), from €14,838 to €7,443
of which Taxes: -€7,395
- Gross operating margin -€8,785
down €8,785 (-44.5%), from €19,737 to €10,952
- Financial income -€2,000
down €2,000 (-5.0%), from €40,000 to €38,000
- Taxes -€1,419
down €1,419 (-39.4%), from €3,598 to €2,179
- Depreciation +€1,177
up €1,177 (+7.4%), from €15,915 to €17,092
- Financial charges +€999
up €999 (+17.8%), from €5,607 to €6,606
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 | €416,543 | €481,620 | +€65,077 | +15.6% |
| Fixed assets | 21/28 | €262,924 | €351,705 | +€88,780 | +33.8% |
| Tangible fixed assets | 22/27 | €261,518 | €350,297 | +€88,778 | +33.9% |
| Land and buildings | 22 | €251,915 | €343,353 | +€91,437 | +36.3% |
| Plant, machinery and equipment | 23 | €4,350 | €3,473 | -€877 | -20.2% |
| Furniture and vehicles | 24 | €5,254 | €3,472 | -€1,782 | -33.9% |
| Financial fixed assets | 28 | €1,406 | €1,408 | +€2 | +0.1% |
| Current assets | 29/58 | €153,618 | €129,915 | -€23,703 | -15.4% |
| Amounts receivable after more than one year | 29 | €19,750 | €0 | -€19,750 | -100.0% |
| Other amounts receivable | 291 | €19,750 | €0 | -€19,750 | -100.0% |
| Amounts receivable within one year | 40/41 | €20,915 | €24,402 | +€3,487 | +16.7% |
| Trade receivables | 40 | €915 | €24,380 | +€23,465 | +2564.0% |
| Other amounts receivable | 41 | €20,000 | €22 | -€19,978 | -99.9% |
| Cash at bank and in hand | 54/58 | €89,910 | €97,618 | +€7,708 | +8.6% |
| Deferred charges and accrued income | 490/1 | €23,043 | €7,895 | -€15,148 | -65.7% |
| Total equity and liabilities | 10/49 | €416,543 | €481,620 | +€65,077 | +15.6% |
| Equity | 10/15 | €273,204 | €263,522 | -€9,682 | -3.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €273,135 | €263,453 | -€9,682 | -3.5% |
| Distributable reserves | 133 | €273,135 | €263,453 | -€9,682 | -3.5% |
| Profit (loss) carried forward | 14 | €68 | €68 | +€0 | 0.0% |
| Amounts payable | 17/49 | €143,339 | €218,098 | +€74,759 | +52.2% |
| Amounts payable after more than one year | 17 | €100,052 | €147,290 | +€47,238 | +47.2% |
| Financial debts | 170/4 | €100,052 | €147,290 | +€47,238 | +47.2% |
| Amounts payable within one year | 42/48 | €43,288 | €70,809 | +€27,521 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €24,346 | €32,896 | +€8,550 | +35.1% |
| Trade debts | 44 | €3,998 | €30,069 | +€26,071 | +652.1% |
| Suppliers | 440/4 | €3,998 | €30,069 | +€26,071 | +652.1% |
| Taxes, remuneration and social security | 45 | €14,838 | €7,443 | -€7,395 | -49.8% |
| Taxes | 450/3 | €14,838 | €7,443 | -€7,395 | -49.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €105 | €400 | +€294 | +279.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,915 | €17,092 | +€1,177 | +7.4% |
| Other operating charges | 640/8 | €1,659 | €2,174 | +€515 | +31.0% |
| Non-recurring operating charges | 66A | €0 | €513 | +€513 | |
| Gross operating margin | 9900 | €19,737 | €10,952 | -€8,785 | -44.5% |
| Operating profit (loss) | 9901 | €2,162 | -€8,828 | -€10,990 | |
| Financial income | 75/76B | €40,000 | €38,000 | -€2,000 | -5.0% |
| Recurring financial income | 75 | €40,000 | €38,000 | -€2,000 | -5.0% |
| Financial charges | 65/66B | €5,607 | €6,606 | +€999 | +17.8% |
| Recurring financial charges | 65 | €5,607 | €6,606 | +€999 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €36,556 | €22,567 | -€13,989 | -38.3% |
| Income taxes | 67/77 | €3,598 | €2,179 | -€1,419 | -39.4% |
| Profit (loss) for the period | 9904 | €32,958 | €20,388 | -€12,570 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,958 | €20,388 | -€12,570 | -38.1% |
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 9 October 2026 via checked.be.