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DANKRIS: what changed

Two fiscal 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.

What changed

DANKRIS

BE 0474.723.047
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€41,537
2024 · €86,299-€44,762
Equity
€248,049
2024 · €267,361-€19,313
Cash
€116,747
2024 · €124,431-€7,683
Balance sheet total
€583,075
2024 · €563,543+€19,532

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€39,298

    up €39,298 (+10.6%), from €371,647 to €410,945

    of which Plant, machinery and equipment: +€46,477

  • Cash -€7,683

    down €7,683 (-6.2%), from €124,431 to €116,747

    mainly Investment in fixed assets (net) (-€122,697) and Contributions, distributions and other (-€60,850)

  • Receivables within one year -€7,321

    down €7,321 (-18.7%), from €39,124 to €31,804

    of which Trade receivables: -€19,458

Equity and liabilities
  • Other debts +€40,299

    up €40,299 (+194.6%), from €20,711 to €61,010

  • Reserves -€19,313

    down €19,313 (-7.4%), from €261,161 to €241,849

    of which Distributable reserves: -€15,546

  • Trade debts -€14,177

    down €14,177 (-56.2%), from €25,235 to €11,057

  • Short-term financial debts +€8,748

    up €8,748 (+21.9%), from €39,948 to €48,696

  • Tax, wage and social debts +€6,750

    up €6,750 (+12.2%), from €55,162 to €61,912

    of which Taxes: +€3,909

Income statement
  • Gross operating margin -€43,828

    down €43,828 (-11.8%), from €371,481 to €327,653

  • Taxes -€20,371

    down €20,371 (-58.7%), from €34,732 to €14,362

  • Depreciation +€13,931

    up €13,931 (+20.1%), from €69,468 to €83,399

  • Staff costs +€8,914

    up €8,914 (+5.1%), from €173,098 to €182,012

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €86,299
Gross operating margin -€43,828
Staff costs -€8,914
Depreciation -€13,931
Other operating charges -€72
Financial income +€2,461
Financial charges -€849
Taxes +€20,371
Result 2025 €41,537

Cash bridge derived

cash 2024 to 2025

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.

From operations +€167,951
Investment -€122,697
Financing -€52,938
Cash 2024 €124,431
Net result for the year +€41,537
Depreciation +€83,399
Stocks and contracts +€2,670
Receivables within one year +€7,321
Deferred charges and accrued income +€2,092
Provisions -€1,940
Trade debts -€14,177
Tax, wage and social debts +€6,750
Other debts +€40,299
Investment in fixed assets (net) -€122,697
Debts after one year -€836
Short-term financial debts +€8,748
Contributions, distributions and other -€60,850
Cash 2025 €116,747
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €563,543 €583,075 +€19,532 +3.5%
Fixed assets 21/28 €371,647 €410,945 +€39,298 +10.6%
Tangible fixed assets 22/27 €371,647 €410,945 +€39,298 +10.6%
Land and buildings 22 €302,004 €293,996 -€8,008 -2.7%
Plant, machinery and equipment 23 €67,889 €114,366 +€46,477 +68.5%
Furniture and vehicles 24 €1,755 €2,583 +€829 +47.2%
Current assets 29/58 €191,896 €172,130 -€19,766 -10.3%
Stocks and contracts in progress 3 €17,168 €14,498 -€2,670 -15.6%
Stocks 30/36 €17,168 €14,498 -€2,670 -15.6%
Amounts receivable within one year 40/41 €39,124 €31,804 -€7,321 -18.7%
Trade receivables 40 €38,123 €18,665 -€19,458 -51.0%
Other amounts receivable 41 €1,001 €13,138 +€12,137 +1212.1%
Cash at bank and in hand 54/58 €124,431 €116,747 -€7,683 -6.2%
Deferred charges and accrued income 490/1 €11,173 €9,081 -€2,092 -18.7%
Total equity and liabilities 10/49 €563,543 €583,075 +€19,532 +3.5%
Equity 10/15 €267,361 €248,049 -€19,313 -7.2%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €261,161 €241,849 -€19,313 -7.4%
Tax-exempt reserves 132 €22,603 €18,836 -€3,767 -16.7%
Distributable reserves 133 €238,558 €223,013 -€15,546 -6.5%
Provisions and deferred taxes 16 €11,639 €9,699 -€1,940 -16.7%
Deferred taxes 168 €11,639 €9,699 -€1,940 -16.7%
Amounts payable 17/49 €284,543 €325,328 +€40,784 +14.3%
Amounts payable after more than one year 17 €143,488 €142,652 -€836 -0.6%
Financial debts 170/4 €143,488 €142,652 -€836 -0.6%
Amounts payable within one year 42/48 €141,056 €182,676 +€41,620 +29.5%
Financial debts 43 €39,948 €48,696 +€8,748 +21.9%
Credit institutions 430/8 €39,948 €48,696 +€8,748 +21.9%
Trade debts 44 €25,235 €11,057 -€14,177 -56.2%
Suppliers 440/4 €25,235 €11,057 -€14,177 -56.2%
Taxes, remuneration and social security 45 €55,162 €61,912 +€6,750 +12.2%
Taxes 450/3 €20,778 €24,687 +€3,909 +18.8%
Remuneration and social security 454/9 €34,384 €37,225 +€2,841 +8.3%
Other amounts payable 47/48 €20,711 €61,010 +€40,299 +194.6%
Remuneration, social security and pensions 62 €173,098 €182,012 +€8,914 +5.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €69,468 €83,399 +€13,931 +20.1%
Other operating charges 640/8 €4,419 €4,491 +€72 +1.6%
Gross operating margin 9900 €371,481 €327,653 -€43,828 -11.8%
Operating profit (loss) 9901 €124,496 €57,751 -€66,745 -53.6%
Financial income 75/76B €2,480 €4,941 +€2,461 +99.3%
Recurring financial income 75 €2,480 €4,941 +€2,461 +99.3%
Financial charges 65/66B €7,884 €8,734 +€849 +10.8%
Recurring financial charges 65 €7,884 €8,734 +€849 +10.8%
Profit (loss) for the period before taxes 9903 €119,092 €53,959 -€65,133 -54.7%
Transfer from deferred taxes 780 €1,940 €1,940 = 0.0%
Income taxes 67/77 €34,732 €14,362 -€20,371 -58.7%
Profit (loss) for the period 9904 €86,299 €41,537 -€44,762 -51.9%
Transfer from tax-exempt reserves 789 €3,767 €3,767 = 0.0%
Profit (loss) for the period to be appropriated 9905 €90,066 €45,304 -€44,762 -49.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.