Danny Achten: 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.
Danny Achten
Largest movements
- Cash +€16,271
up €16,271 (+416,128%), from €4 to €16,275
mainly Trade debts (+€32,128) and Net result for the year (+€5,032)
- Tangible fixed assets +€5,136
new in 2025: €5,136
of which Plant, machinery and equipment: +€2,786
- Receivables within one year -€1,373
down €1,373 (-2.6%), from €53,040 to €51,667
of which Trade receivables: -€17,200
- Trade debts +€32,128
new in 2025: €32,128
- Other debts -€17,583
no longer reported in 2025 (was €17,583)
- Profit (loss) carried forward +€5,032
up €5,032 (+49.2%), from €10,238 to €15,270
- Gross operating margin +€9,623
up €9,623 (+190%), from €5,077 to €14,700
- Financial charges +€3,625
up €3,625 (+3,801%), from €95 to €3,720
- Other operating charges +€2,950
up €2,950 (+1,821%), from €162 to €3,112
- Depreciation +€1,751
new in 2025: €1,751
- Taxes +€458
up €458 (+43.6%), from €1,051 to €1,509
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 | €53,044 | €73,126 | +€20,082 | +37.9% |
| Fixed assets | 21/28 | - | €5,136 | +€5,136 | |
| Tangible fixed assets | 22/27 | - | €5,136 | +€5,136 | |
| Land and buildings | 22 | - | €2,350 | +€2,350 | |
| Plant, machinery and equipment | 23 | - | €2,786 | +€2,786 | |
| Current assets | 29/58 | €53,044 | €67,990 | +€14,946 | +28.2% |
| Amounts receivable within one year | 40/41 | €53,040 | €51,667 | -€1,373 | -2.6% |
| Trade receivables | 40 | €53,040 | €35,840 | -€17,200 | -32.4% |
| Other amounts receivable | 41 | - | €15,827 | +€15,827 | |
| Cash at bank and in hand | 54/58 | €4 | €16,275 | +€16,271 | +416,128% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €53,044 | €73,126 | +€20,082 | +37.9% |
| Equity | 10/15 | €33,918 | €38,950 | +€5,032 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,080 | €5,080 | = | 0.0% |
| 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 | €3,220 | €3,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,238 | €15,270 | +€5,032 | +49.2% |
| Amounts payable | 17/49 | €19,126 | €34,176 | +€15,050 | +78.7% |
| Amounts payable within one year | 42/48 | €19,126 | €34,176 | +€15,050 | +78.7% |
| Trade debts | 44 | - | €32,128 | +€32,128 | |
| Suppliers | 440/4 | - | €32,128 | +€32,128 | |
| Taxes, remuneration and social security | 45 | €1,543 | €2,048 | +€506 | +32.8% |
| Taxes | 450/3 | €1,543 | €2,048 | +€506 | +32.8% |
| Other amounts payable | 47/48 | €17,583 | - | -€17,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,751 | +€1,751 | |
| Other operating charges | 640/8 | €162 | €3,112 | +€2,950 | +1,821% |
| Gross operating margin | 9900 | €5,077 | €14,700 | +€9,623 | +190% |
| Operating profit (loss) | 9901 | €4,915 | €9,837 | +€4,922 | +100% |
| Financial income | 75/76B | - | €424 | +€424 | |
| Recurring financial income | 75 | - | €424 | +€424 | |
| Financial charges | 65/66B | €95 | €3,720 | +€3,625 | +3,801% |
| Recurring financial charges | 65 | €95 | €3,720 | +€3,625 | +3,801% |
| Profit (loss) for the period before taxes | 9903 | €4,820 | €6,541 | +€1,721 | +35.7% |
| Income taxes | 67/77 | €1,051 | €1,509 | +€458 | +43.6% |
| Profit (loss) for the period | 9904 | €3,769 | €5,032 | +€1,263 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,769 | €5,032 | +€1,263 | +33.5% |
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.