DANNIMMO: 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.
DANNIMMO
Largest movements
- Cash +€1.5m
up €1.5m (+89.1%), from €1.7m to €3.2m
mainly Net result for the year (+€1.5m) and Tax, wage and social debts (+€169,184)
- Tangible fixed assets -€224,151
down €224,151 (-4.5%), from €5.0m to €4.7m
of which Land and buildings: -€231,445
- Reserves +€1.5m
up €1.5m (+42.8%), from €3.6m to €5.2m
of which Distributable reserves: +€1.6m
- Other debts -€440,610
down €440,610 (-93.7%), from €470,423 to €29,813
- Tax, wage and social debts +€169,184
up €169,184 (+172.9%), from €97,861 to €267,045
of which Taxes: +€165,606
- Gross operating margin +€1.7m
up €1.7m (+264.0%), from €659,219 to €2.4m
- Taxes +€459,022
up €459,022 (+343.9%), from €133,491 to €592,513
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.
Cash bridge derived
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 | €6,964,427 | €8,214,669 | +€1.3m | +18.0% |
| Fixed assets | 21/28 | €4,975,184 | €4,751,015 | -€224,170 | -4.5% |
| Tangible fixed assets | 22/27 | €4,973,216 | €4,749,065 | -€224,151 | -4.5% |
| Land and buildings | 22 | €4,932,403 | €4,700,958 | -€231,445 | -4.7% |
| Plant, machinery and equipment | 23 | €1,144 | €385 | -€758 | -66.3% |
| Furniture and vehicles | 24 | €39,668 | €47,721 | +€8,052 | +20.3% |
| Financial fixed assets | 28 | €1,969 | €1,950 | -€19 | -0.9% |
| Current assets | 29/58 | €1,989,243 | €3,463,654 | +€1.5m | +74.1% |
| Amounts receivable within one year | 40/41 | €282,845 | €293,496 | +€10,651 | +3.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €282,845 | €293,496 | +€10,651 | +3.8% |
| Cash at bank and in hand | 54/58 | €1,672,046 | €3,161,459 | +€1.5m | +89.1% |
| Deferred charges and accrued income | 490/1 | €34,352 | €8,700 | -€25,652 | -74.7% |
| Total equity and liabilities | 10/49 | €6,964,427 | €8,214,669 | +€1.3m | +18.0% |
| Equity | 10/15 | €5,954,319 | €7,503,294 | +€1.5m | +26.0% |
| Contributions | 10/11 | €2,331,000 | €2,331,000 | = | 0.0% |
| Capital | 10 | €2,331,000 | €2,331,000 | = | 0.0% |
| Issued capital | 100 | €2,331,000 | €2,331,000 | = | 0.0% |
| Reserves | 13 | €3,623,319 | €5,172,294 | +€1.5m | +42.8% |
| Non-distributable reserves | 130/1 | €233,100 | €233,100 | = | 0.0% |
| Legal reserve | 130 | €233,100 | €233,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,195,688 | €1,153,278 | -€42,410 | -3.5% |
| Distributable reserves | 133 | €2,194,531 | €3,785,916 | +€1.6m | +72.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €398,563 | €384,426 | -€14,137 | -3.5% |
| Deferred taxes | 168 | €398,563 | €384,426 | -€14,137 | -3.5% |
| Amounts payable | 17/49 | €611,545 | €326,949 | -€284,597 | -46.5% |
| Amounts payable within one year | 42/48 | €575,819 | €307,622 | -€268,197 | -46.6% |
| Trade debts | 44 | €7,535 | €10,765 | +€3,230 | +42.9% |
| Suppliers | 440/4 | €7,535 | €10,765 | +€3,230 | +42.9% |
| Taxes, remuneration and social security | 45 | €97,861 | €267,045 | +€169,184 | +172.9% |
| Taxes | 450/3 | €86,025 | €251,631 | +€165,606 | +192.5% |
| Remuneration and social security | 454/9 | €11,836 | €15,414 | +€3,578 | +30.2% |
| Other amounts payable | 47/48 | €470,423 | €29,813 | -€440,610 | -93.7% |
| Accrued charges and deferred income | 492/3 | €35,727 | €19,326 | -€16,400 | -45.9% |
| Remuneration, social security and pensions | 62 | €77,459 | €87,667 | +€10,209 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,444 | €135,139 | -€23,305 | -14.7% |
| Other operating charges | 640/8 | €30,829 | €32,878 | +€2,049 | +6.6% |
| Gross operating margin | 9900 | €659,219 | €2,399,603 | +€1.7m | +264.0% |
| Operating profit (loss) | 9901 | €392,488 | €2,143,919 | +€1.8m | +446.2% |
| Financial income | 75/76B | €12,854 | €4,694 | -€8,160 | -63.5% |
| Recurring financial income | 75 | €12,854 | €4,694 | -€8,160 | -63.5% |
| Financial charges | 65/66B | €9,094 | €21,262 | +€12,167 | +133.8% |
| Recurring financial charges | 65 | €9,094 | €21,262 | +€12,167 | +133.8% |
| Profit (loss) for the period before taxes | 9903 | €396,248 | €2,127,351 | +€1.7m | +436.9% |
| Transfer from deferred taxes | 780 | €18,087 | €14,137 | -€3,951 | -21.8% |
| Income taxes | 67/77 | €133,491 | €592,513 | +€459,022 | +343.9% |
| Profit (loss) for the period | 9904 | €280,844 | €1,548,975 | +€1.3m | +451.5% |
| Transfer from tax-exempt reserves | 789 | €54,262 | €42,410 | -€11,852 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €335,106 | €1,591,385 | +€1.3m | +374.9% |
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 12 October 2026 via checked.be.