Danny Dillen: 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 Dillen
Largest movements
- Receivables within one year +€31,597
up €31,597 (+163%), from €19,391 to €50,989
of which Trade receivables: +€31,800
- Cash +€11,513
up €11,513 (+83.3%), from €13,829 to €25,342
mainly Net result for the year (+€46,362) and Tax, wage and social debts (+€7,233)
- Tangible fixed assets +€9,356
up €9,356 (+1,531%), from €611 to €9,967
- Profit (loss) carried forward +€46,362
up €46,362 (+196%), from €23,681 to €70,042
- Tax, wage and social debts +€7,233
up €7,233 (+1,641%), from €441 to €7,674
- Trade debts -€1,085
down €1,085 (-65.6%), from €1,655 to €570
- Gross operating margin +€48,149
up €48,149 (+841%), from €5,724 to €53,873
- Taxes +€2,164
up €2,164 (+210%), from €1,028 to €3,192
- Depreciation -€1,526
down €1,526 (-45.2%), from €3,380 to €1,853
- Other operating charges -€896
down €896 (-41.0%), from €2,187 to €1,291
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 | €33,832 | €87,006 | +€53,175 | +157% |
| Fixed assets | 21/28 | €611 | €9,967 | +€9,356 | +1,531% |
| Tangible fixed assets | 22/27 | €611 | €9,967 | +€9,356 | +1,531% |
| Furniture and vehicles | 24 | €611 | €9,967 | +€9,356 | +1,531% |
| Current assets | 29/58 | €33,220 | €77,039 | +€43,819 | +132% |
| Amounts receivable within one year | 40/41 | €19,391 | €50,989 | +€31,597 | +163% |
| Trade receivables | 40 | €15,785 | €47,585 | +€31,800 | +201% |
| Other amounts receivable | 41 | €3,606 | €3,404 | -€203 | -5.6% |
| Cash at bank and in hand | 54/58 | €13,829 | €25,342 | +€11,513 | +83.3% |
| Deferred charges and accrued income | 490/1 | - | €708 | +€708 | |
| Total equity and liabilities | 10/49 | €33,832 | €87,006 | +€53,175 | +157% |
| Equity | 10/15 | €31,736 | €78,097 | +€46,362 | +146% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,681 | €70,042 | +€46,362 | +196% |
| Amounts payable | 17/49 | €2,096 | €8,909 | +€6,813 | +325% |
| Amounts payable within one year | 42/48 | €2,096 | €8,244 | +€6,148 | +293% |
| Trade debts | 44 | €1,655 | €570 | -€1,085 | -65.6% |
| Suppliers | 440/4 | €1,655 | €570 | -€1,085 | -65.6% |
| Taxes, remuneration and social security | 45 | €441 | €7,674 | +€7,233 | +1,641% |
| Taxes | 450/3 | €441 | €7,674 | +€7,233 | +1,641% |
| Accrued charges and deferred income | 492/3 | - | €665 | +€665 | |
| Non-recurring operating income | 76A | €15,000 | €38,500 | +€23,500 | +157% |
| Remuneration, social security and pensions | 62 | €0 | €372 | +€372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €1,853 | -€1,526 | -45.2% |
| Other operating charges | 640/8 | €2,187 | €1,291 | -€896 | -41.0% |
| Gross operating margin | 9900 | €5,724 | €53,873 | +€48,149 | +841% |
| Operating profit (loss) | 9901 | €157 | €50,357 | +€50,200 | +31,932% |
| Financial income | 75/76B | €16 | €70 | +€55 | +352% |
| Recurring financial income | 75 | €16 | €70 | +€55 | +352% |
| Financial charges | 65/66B | €1,063 | €874 | -€189 | -17.8% |
| Recurring financial charges | 65 | €1,063 | €874 | -€189 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€890 | €49,554 | +€50,444 | |
| Income taxes | 67/77 | €1,028 | €3,192 | +€2,164 | +210% |
| Profit (loss) for the period | 9904 | -€1,918 | €46,362 | +€48,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,918 | €46,362 | +€48,280 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.