DANNIM: 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.
DANNIM
Largest movements
- Current assets -€20,973
down €20,973 (-48.3%), from €43,408 to €22,435
of which Cash: -€21,905
- Tangible fixed assets +€16,557
up €16,557 (+156.5%), from €10,582 to €27,138
of which Furniture and vehicles: +€23,862
- Intangible fixed assets -€11,000
down €11,000 (-33.3%), from €33,000 to €22,000
- Debts within one year -€21,219
down €21,219 (-57.1%), from €37,186 to €15,967
- Profit (loss) carried forward +€5,804
up €5,804 (+20.0%), from -€28,955 to -€23,151
- Gross operating margin +€34,750
up €34,750, from -€11,010 to €23,740
- Other operating charges +€1,455
new in 2021: €1,455
- Financial charges +€1,431
new in 2021: €1,431
- Financial income +€647
new in 2021: €647
- Depreciation +€416
up €416 (+2.8%), from €14,934 to €15,350
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,789 | €82,373 | -€15,416 | -15.8% |
| Fixed assets | 21/28 | €54,382 | €59,938 | +€5,557 | +10.2% |
| Intangible fixed assets | 21 | €33,000 | €22,000 | -€11,000 | -33.3% |
| Tangible fixed assets | 22/27 | €10,582 | €27,138 | +€16,557 | +156.5% |
| Land and buildings | 22 | - | €2,518 | +€2,518 | |
| Plant, machinery and equipment | 23 | - | €758 | +€758 | |
| Furniture and vehicles | 24 | - | €23,862 | +€23,862 | |
| Financial fixed assets | 28 | €10,800 | €10,800 | = | 0.0% |
| Current assets | 29/58 | €43,408 | €22,435 | -€20,973 | -48.3% |
| Amounts receivable within one year | 40/41 | - | €878 | +€878 | |
| Other amounts receivable | 41 | - | €878 | +€878 | |
| Cash at bank and in hand | 54/58 | €42,618 | €20,713 | -€21,905 | -51.4% |
| Deferred charges and accrued income | 490/1 | - | €844 | +€844 | |
| Total equity and liabilities | 10/49 | €97,789 | €82,373 | -€15,416 | -15.8% |
| Equity | 10/15 | €60,603 | €66,406 | +€5,804 | +9.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Outside capital | 11 | - | €65,000 | +€65,000 | |
| Share premium | 1100/10 | - | €65,000 | +€65,000 | |
| Reserves | 13 | €24,558 | €24,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €6,500 | +€6,500 | |
| Legal reserve | 130 | - | €6,500 | +€6,500 | |
| Distributable reserves | 133 | - | €18,058 | +€18,058 | |
| Profit (loss) carried forward | 14 | -€28,955 | -€23,151 | +€5,804 | +20.0% |
| Amounts payable | 17/49 | €37,186 | €15,967 | -€21,219 | -57.1% |
| Amounts payable within one year | 42/48 | €37,186 | €15,967 | -€21,219 | -57.1% |
| Trade debts | 44 | €9,676 | - | -€9,676 | |
| Taxes, remuneration and social security | 45 | - | €10,459 | +€10,459 | |
| Taxes | 450/3 | - | €10,459 | +€10,459 | |
| Other amounts payable | 47/48 | - | €5,508 | +€5,508 | |
| Remuneration, social security and pensions | 62 | - | €231 | +€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,934 | €15,350 | +€416 | +2.8% |
| Other operating charges | 640/8 | - | €1,455 | +€1,455 | |
| Gross operating margin | 9900 | -€11,010 | €23,740 | +€34,750 | |
| Operating profit (loss) | 9901 | -€28,963 | €6,703 | +€35,666 | |
| Financial income | 75/76B | - | €647 | +€647 | |
| Recurring financial income | 75 | €655 | €647 | -€8 | -1.2% |
| Financial charges | 65/66B | - | €1,431 | +€1,431 | |
| Recurring financial charges | 65 | €538 | €1,431 | +€893 | +166.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,846 | €5,920 | +€34,766 | |
| Income taxes | 67/77 | €109 | €116 | +€8 | +6.9% |
| Profit (loss) for the period | 9904 | -€28,955 | €5,804 | +€34,758 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,955 | €5,804 | +€34,758 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.