DANNI: 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.
DANNI
Largest movements
- Cash +€59,364
up €59,364 (+216%), from €27,495 to €86,859
mainly Receivables within one year (+€41,959) and Net result for the year (+€35,572)
- Receivables within one year -€41,959
down €41,959 (-24.3%), from €172,847 to €130,888
of which Other amounts receivable: -€32,828
- Trade debts +€28,540
up €28,540 (+292%), from €9,770 to €38,310
- Tax, wage and social debts -€9,229
down €9,229 (-34.2%), from €26,966 to €17,737
of which Taxes: -€9,069
- Reserves -€5,000
down €5,000 (-3.3%), from €153,752 to €148,752
of which Distributable reserves: -€5,000
- Gross operating margin -€54,627
down €54,627 (-41.4%), from €131,838 to €77,210
- Taxes -€14,962
down €14,962 (-92.2%), from €16,230 to €1,268
- Staff costs +€9,316
up €9,316 (+66.3%), from €14,049 to €23,365
- Financial charges +€8,308
up €8,308 (+562%), from €1,479 to €9,787
- Financial income -€7,279
down €7,279 (-99.9%), from €7,284 to €5
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,074 | €219,621 | +€15,547 | +7.6% |
| Fixed assets | 21/28 | €2,011 | €1,278 | -€734 | -36.5% |
| Tangible fixed assets | 22/27 | €2,011 | €1,278 | -€734 | -36.5% |
| Plant, machinery and equipment | 23 | €2,011 | €1,278 | -€734 | -36.5% |
| Current assets | 29/58 | €202,063 | €218,344 | +€16,280 | +8.1% |
| Stocks and contracts in progress | 3 | €722 | €596 | -€125 | -17.4% |
| Stocks | 30/36 | €722 | €596 | -€125 | -17.4% |
| Amounts receivable within one year | 40/41 | €172,847 | €130,888 | -€41,959 | -24.3% |
| Trade receivables | 40 | €9,131 | - | -€9,131 | |
| Other amounts receivable | 41 | €163,715 | €130,888 | -€32,828 | -20.1% |
| Cash at bank and in hand | 54/58 | €27,495 | €86,859 | +€59,364 | +216% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €204,074 | €219,621 | +€15,547 | +7.6% |
| Equity | 10/15 | €167,339 | €162,910 | -€4,428 | -2.6% |
| Contributions | 10/11 | €13,587 | €13,587 | = | 0.0% |
| Reserves | 13 | €153,752 | €148,752 | -€5,000 | -3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,892 | €146,892 | -€5,000 | -3.3% |
| Profit (loss) carried forward | 14 | - | €572 | +€572 | |
| Amounts payable | 17/49 | €36,736 | €56,711 | +€19,975 | +54.4% |
| Amounts payable within one year | 42/48 | €36,736 | €56,048 | +€19,312 | +52.6% |
| Trade debts | 44 | €9,770 | €38,310 | +€28,540 | +292% |
| Suppliers | 440/4 | €9,770 | €38,310 | +€28,540 | +292% |
| Taxes, remuneration and social security | 45 | €26,966 | €17,737 | -€9,229 | -34.2% |
| Taxes | 450/3 | €25,172 | €16,103 | -€9,069 | -36.0% |
| Remuneration and social security | 454/9 | €1,794 | €1,634 | -€160 | -8.9% |
| Accrued charges and deferred income | 492/3 | - | €663 | +€663 | |
| Remuneration, social security and pensions | 62 | €14,049 | €23,365 | +€9,316 | +66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €734 | -€328 | -30.9% |
| Other operating charges | 640/8 | €13,007 | €6,490 | -€6,518 | -50.1% |
| Gross operating margin | 9900 | €131,838 | €77,210 | -€54,627 | -41.4% |
| Operating profit (loss) | 9901 | €103,720 | €46,621 | -€57,098 | -55.1% |
| Financial income | 75/76B | €7,284 | €5 | -€7,279 | -99.9% |
| Recurring financial income | 75 | €7,284 | €5 | -€7,279 | -99.9% |
| Financial charges | 65/66B | €1,479 | €9,787 | +€8,308 | +562% |
| Recurring financial charges | 65 | €1,479 | €9,787 | +€8,308 | +562% |
| Profit (loss) for the period before taxes | 9903 | €109,525 | €36,840 | -€72,685 | -66.4% |
| Income taxes | 67/77 | €16,230 | €1,268 | -€14,962 | -92.2% |
| Profit (loss) for the period | 9904 | €93,295 | €35,572 | -€57,723 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,295 | €35,572 | -€57,723 | -61.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.