DANLOY CONSULTING: 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.
DANLOY CONSULTING
Largest movements
- Cash -€119,306
down €119,306 (-68.2%), from €174,994 to €55,688
mainly Contributions, distributions and other (-€336,816) and Other debts (-€6,986)
- Receivables within one year -€109,950
down €109,950 (-73.3%), from €149,921 to €39,970
of which Other amounts receivable: -€102,251
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Deferred charges and accrued income -€12,868
down €12,868 (-91.9%), from €14,002 to €1,135
- Reserves -€263,983
no longer reported in 2025 (was €263,983)
- Other debts -€6,986
down €6,986 (-8.9%), from €78,869 to €71,884
- Tax, wage and social debts -€4,813
down €4,813 (-17.9%), from €26,864 to €22,051
- Gross operating margin -€16,450
down €16,450 (-14.3%), from €115,071 to €98,621
- Financial income -€8,921
down €8,921 (-95.0%), from €9,388 to €466
- Taxes -€5,162
down €5,162 (-19.8%), from €26,108 to €20,945
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 | €373,842 | €98,290 | -€275,552 | -73.7% |
| Fixed assets | 21/28 | €4,925 | €1,498 | -€3,427 | -69.6% |
| Tangible fixed assets | 22/27 | €4,925 | €1,498 | -€3,427 | -69.6% |
| Plant, machinery and equipment | 23 | €700 | €113 | -€587 | -83.9% |
| Furniture and vehicles | 24 | €4,225 | €1,385 | -€2,840 | -67.2% |
| Current assets | 29/58 | €368,917 | €96,793 | -€272,124 | -73.8% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €149,921 | €39,970 | -€109,950 | -73.3% |
| Trade receivables | 40 | €34,586 | €26,886 | -€7,700 | -22.3% |
| Other amounts receivable | 41 | €115,335 | €13,084 | -€102,251 | -88.7% |
| Cash at bank and in hand | 54/58 | €174,994 | €55,688 | -€119,306 | -68.2% |
| Deferred charges and accrued income | 490/1 | €14,002 | €1,135 | -€12,868 | -91.9% |
| Total equity and liabilities | 10/49 | €373,842 | €98,290 | -€275,552 | -73.7% |
| Equity | 10/15 | €266,983 | €3,000 | -€263,983 | -98.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €263,983 | - | -€263,983 | |
| Distributable reserves | 133 | €263,983 | - | -€263,983 | |
| Amounts payable | 17/49 | €106,859 | €95,290 | -€11,569 | -10.8% |
| Amounts payable within one year | 42/48 | €106,859 | €95,290 | -€11,569 | -10.8% |
| Trade debts | 44 | €1,126 | €1,356 | +€229 | +20.4% |
| Suppliers | 440/4 | €1,126 | €1,356 | +€229 | +20.4% |
| Taxes, remuneration and social security | 45 | €26,864 | €22,051 | -€4,813 | -17.9% |
| Taxes | 450/3 | €26,864 | €22,051 | -€4,813 | -17.9% |
| Other amounts payable | 47/48 | €78,869 | €71,884 | -€6,986 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,164 | €3,427 | -€737 | -17.7% |
| Other operating charges | 640/8 | €273 | €184 | -€89 | -32.5% |
| Gross operating margin | 9900 | €115,071 | €98,621 | -€16,450 | -14.3% |
| Operating profit (loss) | 9901 | €110,635 | €95,010 | -€15,625 | -14.1% |
| Financial income | 75/76B | €9,388 | €466 | -€8,921 | -95.0% |
| Recurring financial income | 75 | €9,388 | €466 | -€8,921 | -95.0% |
| Financial charges | 65/66B | €1,127 | €1,698 | +€571 | +50.7% |
| Recurring financial charges | 65 | €1,127 | €1,698 | +€571 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €118,895 | €93,778 | -€25,117 | -21.1% |
| Income taxes | 67/77 | €26,108 | €20,945 | -€5,162 | -19.8% |
| Profit (loss) for the period | 9904 | €92,788 | €72,833 | -€19,955 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,788 | €72,833 | -€19,955 | -21.5% |
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 22 October 2026 via checked.be.