DANNY CHIS: 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.
DANNY CHIS
Largest movements
- Cash +€23,568
up €23,568 (+21.9%), from €107,691 to €131,259
mainly Net result for the year (+€19,159) and Receivables within one year (+€8,295)
- Receivables within one year -€8,295
down €8,295 (-29.1%), from €28,485 to €20,190
of which Other amounts receivable: -€5,255
- Receivables after one year -€2,505
no longer reported in 2025 (was €2,505)
- Reserves +€7,000
up €7,000 (+7.7%), from €90,860 to €97,860
of which Distributable reserves: +€7,000
- Tax, wage and social debts +€5,435
up €5,435 (+49.5%), from €10,984 to €16,419
- Gross operating margin -€14,359
down €14,359 (-37.6%), from €38,188 to €23,829
- Turnover -€9,099
down €9,099 (-11.1%), from €82,159 to €73,060
- Purchases and services +€5,260
up €5,260 (+12.0%), from €43,971 to €49,231
- Taxes -€4,199
down €4,199 (-44.5%), from €9,434 to €5,235
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 | €138,681 | €151,449 | +€12,768 | +9.2% |
| Current assets | 29/58 | €138,681 | €151,449 | +€12,768 | +9.2% |
| Amounts receivable after more than one year | 29 | €2,505 | - | -€2,505 | |
| Other amounts receivable | 291 | €2,505 | - | -€2,505 | |
| Amounts receivable within one year | 40/41 | €28,485 | €20,190 | -€8,295 | -29.1% |
| Trade receivables | 40 | €8,040 | €5,000 | -€3,040 | -37.8% |
| Other amounts receivable | 41 | €20,445 | €15,190 | -€5,255 | -25.7% |
| Cash at bank and in hand | 54/58 | €107,691 | €131,259 | +€23,568 | +21.9% |
| Total equity and liabilities | 10/49 | €138,681 | €151,449 | +€12,768 | +9.2% |
| Equity | 10/15 | €120,321 | €127,480 | +€7,159 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,860 | €97,860 | +€7,000 | +7.7% |
| 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 | €89,000 | €96,000 | +€7,000 | +7.9% |
| Profit (loss) carried forward | 14 | €23,261 | €23,420 | +€159 | +0.7% |
| Amounts payable | 17/49 | €18,360 | €23,969 | +€5,609 | +30.6% |
| Amounts payable within one year | 42/48 | €18,360 | €23,969 | +€5,609 | +30.6% |
| Trade debts | 44 | €376 | €550 | +€174 | +46.3% |
| Suppliers | 440/4 | €376 | €550 | +€174 | +46.3% |
| Taxes, remuneration and social security | 45 | €10,984 | €16,419 | +€5,435 | +49.5% |
| Taxes | 450/3 | €10,984 | €16,419 | +€5,435 | +49.5% |
| Other amounts payable | 47/48 | €7,000 | €7,000 | = | 0.0% |
| Turnover | 70 | €82,159 | €73,060 | -€9,099 | -11.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,971 | €49,231 | +€5,260 | +12.0% |
| Gross operating margin | 9900 | €38,188 | €23,829 | -€14,359 | -37.6% |
| Operating profit (loss) | 9901 | €38,188 | €23,829 | -€14,359 | -37.6% |
| Financial income | 75/76B | €993 | €798 | -€195 | -19.6% |
| Recurring financial income | 75 | €993 | €798 | -€195 | -19.6% |
| Financial charges | 65/66B | €269 | €233 | -€36 | -13.4% |
| Recurring financial charges | 65 | €269 | €233 | -€36 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €38,912 | €24,394 | -€14,518 | -37.3% |
| Income taxes | 67/77 | €9,434 | €5,235 | -€4,199 | -44.5% |
| Profit (loss) for the period | 9904 | €29,478 | €19,159 | -€10,319 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,478 | €19,159 | -€10,319 | -35.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.