DANNY JEWELLERY: what changed
What changed
DANNY JEWELLERY
NACE 46.480, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€44,043
2024 · €17,718+€26,326
Equity
€627,985
2024 · €583,941+€44,043
Cash
€9,819
2024 · €6,622+€3,197
Balance sheet total
€998,902
2024 · €937,113+€61,789
Largest movements
Assets
- Tangible fixed assets +€70,908
up €70,908 (+12.1%), from €586,965 to €657,873
of which Other tangible fixed assets: +€61,746
- Receivables within one year -€24,666
down €24,666 (-22.8%), from €108,270 to €83,604
of which Other amounts receivable: -€23,916
- Deferred charges and accrued income +€12,150
new in 2025: €12,150
Equity and liabilities
- Profit (loss) carried forward +€44,043
up €44,043 (+11.5%), from €383,246 to €427,290
- Trade debts +€15,710
up €15,710 (+10.1%), from €154,978 to €170,687
- Tax, wage and social debts +€10,593
up €10,593 (+26.7%), from €39,637 to €50,229
of which Taxes: +€11,449
Income statement
- Gross operating margin +€62,138
up €62,138 (+99.6%), from €62,362 to €124,500
- Financial income -€25,494
down €25,494 (-92.9%), from €27,456 to €1,962
- Taxes +€9,752
up €9,752 (+172%), from €5,672 to €15,423
- Depreciation +€4,402
up €4,402 (+60.2%), from €7,316 to €11,717
- Other operating charges -€3,493
down €3,493 (-69.2%), from €5,048 to €1,555
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,718
Gross operating margin
+€62,138
Staff costs
+€2,719
Depreciation
-€4,402
Other operating charges
+€3,493
Financial income
-€25,494
Financial charges
-€2,376
Taxes
-€9,752
Result 2025
€44,043
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€94,380
Investment
-€82,625
Financing
-€8,557
Cash 2024
€6,622
From operations (derived)
+€94,380
Net result for the year
+€44,043
Depreciation
+€11,717
Stocks and contracts
-€200
Receivables within one year
+€24,666
Deferred charges and accrued income
-€12,150
Trade debts
+€15,710
Tax, wage and social debts
+€10,593
Investment (derived)
-€82,625
Investment in fixed assets (net)
-€82,625
Financing
-€8,557
Debts after one year
-€8,557
Cash 2025
€9,819
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €937,113 | €998,902 | +€61,789 | +6.6% |
| Fixed assets | 21/28 | €586,965 | €657,873 | +€70,908 | +12.1% |
| Tangible fixed assets | 22/27 | €586,965 | €657,873 | +€70,908 | +12.1% |
| Land and buildings | 22 | €576,647 | €575,873 | -€774 | -0.1% |
| Plant, machinery and equipment | 23 | €1,248 | €10,311 | +€9,064 | +726% |
| Furniture and vehicles | 24 | €5,388 | €6,260 | +€872 | +16.2% |
| Other tangible fixed assets | 26 | €3,683 | €65,429 | +€61,746 | +1,677% |
| Current assets | 29/58 | €350,148 | €341,029 | -€9,119 | -2.6% |
| Stocks and contracts in progress | 3 | €235,256 | €235,456 | +€200 | +0.1% |
| Stocks | 30/36 | €235,256 | €235,456 | +€200 | +0.1% |
| Amounts receivable within one year | 40/41 | €108,270 | €83,604 | -€24,666 | -22.8% |
| Trade receivables | 40 | €31,133 | €30,383 | -€750 | -2.4% |
| Other amounts receivable | 41 | €77,137 | €53,221 | -€23,916 | -31.0% |
| Cash at bank and in hand | 54/58 | €6,622 | €9,819 | +€3,197 | +48.3% |
| Deferred charges and accrued income | 490/1 | - | €12,150 | +€12,150 | |
| Total equity and liabilities | 10/49 | €937,113 | €998,902 | +€61,789 | +6.6% |
| Equity | 10/15 | €583,941 | €627,985 | +€44,043 | +7.5% |
| Contributions | 10/11 | €183,813 | €183,813 | = | 0.0% |
| Reserves | 13 | €16,882 | €16,882 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,882 | €16,882 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,882 | €16,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,246 | €427,290 | +€44,043 | +11.5% |
| Amounts payable | 17/49 | €353,172 | €370,917 | +€17,745 | +5.0% |
| Amounts payable after more than one year | 17 | €8,557 | - | -€8,557 | |
| Financial debts | 170/4 | €8,557 | - | -€8,557 | |
| Amounts payable within one year | 42/48 | €344,614 | €370,917 | +€26,303 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €154,978 | €170,687 | +€15,710 | +10.1% |
| Suppliers | 440/4 | €154,978 | €170,687 | +€15,710 | +10.1% |
| Taxes, remuneration and social security | 45 | €39,637 | €50,229 | +€10,593 | +26.7% |
| Taxes | 450/3 | €31,463 | €42,912 | +€11,449 | +36.4% |
| Remuneration and social security | 454/9 | €8,173 | €7,317 | -€856 | -10.5% |
| Remuneration, social security and pensions | 62 | €37,510 | €34,791 | -€2,719 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,316 | €11,717 | +€4,402 | +60.2% |
| Other operating charges | 640/8 | €5,048 | €1,555 | -€3,493 | -69.2% |
| Gross operating margin | 9900 | €62,362 | €124,500 | +€62,138 | +99.6% |
| Operating profit (loss) | 9901 | €12,489 | €76,437 | +€63,948 | +512% |
| Financial income | 75/76B | €27,456 | €1,962 | -€25,494 | -92.9% |
| Recurring financial income | 75 | €27,456 | €1,962 | -€25,494 | -92.9% |
| Financial charges | 65/66B | €16,556 | €18,932 | +€2,376 | +14.4% |
| Recurring financial charges | 65 | €16,556 | €18,932 | +€2,376 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €23,389 | €59,467 | +€36,078 | +154% |
| Income taxes | 67/77 | €5,672 | €15,423 | +€9,752 | +172% |
| Profit (loss) for the period | 9904 | €17,718 | €44,043 | +€26,326 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €17,718 | €44,043 | +€26,326 | +149% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.