DANLORD: 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.
DANLORD
Largest movements
- Cash +€27,948
up €27,948 (+6.2%), from €449,337 to €477,284
mainly Net result for the year (+€48,552) and Depreciation (+€21,852)
- Tangible fixed assets -€19,205
down €19,205 (-29.6%), from €64,798 to €45,593
of which Furniture and vehicles: -€20,154
- Receivables within one year -€11,561
down €11,561 (-89.1%), from €12,976 to €1,415
of which Other amounts receivable: -€7,502
- Reserves +€15,418
up €15,418 (+6.4%), from €242,551 to €257,969
- Other debts -€9,853
down €9,853 (-10.7%), from €92,153 to €82,300
- Accrued charges and deferred income -€8,231
down €8,231 (-7.7%), from €106,406 to €98,175
- Gross operating margin +€1,161
up €1,161 (+1.2%), from €99,383 to €100,544
- Depreciation +€1,066
up €1,066 (+5.1%), from €20,786 to €21,852
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,855 | €525,076 | -€2,778 | -0.5% |
| Fixed assets | 21/28 | €64,798 | €45,593 | -€19,205 | -29.6% |
| Tangible fixed assets | 22/27 | €64,798 | €45,593 | -€19,205 | -29.6% |
| Plant, machinery and equipment | 23 | €3,818 | €3,452 | -€366 | -9.6% |
| Furniture and vehicles | 24 | €60,979 | €40,825 | -€20,154 | -33.1% |
| Other tangible fixed assets | 26 | - | €1,316 | +€1,316 | |
| Current assets | 29/58 | €463,057 | €479,483 | +€16,426 | +3.5% |
| Amounts receivable within one year | 40/41 | €12,976 | €1,415 | -€11,561 | -89.1% |
| Trade receivables | 40 | €5,036 | €976 | -€4,060 | -80.6% |
| Other amounts receivable | 41 | €7,941 | €439 | -€7,502 | -94.5% |
| Cash at bank and in hand | 54/58 | €449,337 | €477,284 | +€27,948 | +6.2% |
| Deferred charges and accrued income | 490/1 | €744 | €784 | +€40 | +5.4% |
| Total equity and liabilities | 10/49 | €527,855 | €525,076 | -€2,778 | -0.5% |
| Equity | 10/15 | €324,499 | €339,917 | +€15,418 | +4.8% |
| Contributions | 10/11 | €77,300 | €77,300 | = | 0.0% |
| Reserves | 13 | €242,551 | €257,969 | +€15,418 | +6.4% |
| Distributable reserves | 133 | €242,551 | €257,969 | +€15,418 | +6.4% |
| Profit (loss) carried forward | 14 | €4,648 | €4,648 | = | 0.0% |
| Amounts payable | 17/49 | €203,356 | €185,159 | -€18,196 | -8.9% |
| Amounts payable within one year | 42/48 | €96,950 | €86,985 | -€9,965 | -10.3% |
| Trade debts | 44 | €2,786 | €686 | -€2,100 | -75.4% |
| Suppliers | 440/4 | €2,786 | €686 | -€2,100 | -75.4% |
| Taxes, remuneration and social security | 45 | €2,011 | €3,999 | +€1,987 | +98.8% |
| Taxes | 450/3 | €2,011 | €3,999 | +€1,987 | +98.8% |
| Other amounts payable | 47/48 | €92,153 | €82,300 | -€9,853 | -10.7% |
| Accrued charges and deferred income | 492/3 | €106,406 | €98,175 | -€8,231 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,786 | €21,852 | +€1,066 | +5.1% |
| Other operating charges | 640/8 | €2,858 | €3,587 | +€729 | +25.5% |
| Gross operating margin | 9900 | €99,383 | €100,544 | +€1,161 | +1.2% |
| Operating profit (loss) | 9901 | €75,739 | €75,105 | -€634 | -0.8% |
| Financial income | 75/76B | €1,737 | €1,656 | -€80 | -4.6% |
| Recurring financial income | 75 | €1,737 | €1,656 | -€80 | -4.6% |
| Financial charges | 65/66B | €323 | €151 | -€171 | -53.1% |
| Recurring financial charges | 65 | €323 | €151 | -€171 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €77,153 | €76,610 | -€543 | -0.7% |
| Income taxes | 67/77 | €27,580 | €28,058 | +€477 | +1.7% |
| Profit (loss) for the period | 9904 | €49,573 | €48,552 | -€1,021 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,573 | €48,552 | -€1,021 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.