DANNY'S ELECTRONICS SHOP: 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'S ELECTRONICS SHOP
Largest movements
- Cash +€55,275
up €55,275 (+55.8%), from €99,065 to €154,340
mainly Net result for the year (+€28,536) and Receivables within one year (+€28,152)
- Receivables within one year -€28,152
down €28,152 (-67.0%), from €42,007 to €13,855
of which Trade receivables: -€28,380
- Stocks and contracts +€2,314
up €2,314 (+17.3%), from €13,368 to €15,682
- Reserves +€28,536
up €28,536 (+50.9%), from €56,082 to €84,619
- Tax, wage and social debts -€6,659
down €6,659 (-70.0%), from €9,513 to €2,854
of which Taxes: -€6,659
- Trade debts +€3,931
up €3,931 (+476%), from €826 to €4,757
- Other debts +€3,821
up €3,821 (+35.5%), from €10,754 to €14,575
- Gross operating margin +€2,235
up €2,235 (+5.5%), from €40,777 to €43,011
- Taxes +€1,860
up €1,860 (+16.1%), from €11,541 to €13,401
- Financial income -€645
down €645 (-58.3%), from €1,108 to €462
- Financial charges +€450
up €450 (+270%), from €167 to €617
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 | €158,535 | €187,356 | +€28,821 | +18.2% |
| Fixed assets | 21/28 | €800 | €0 | -€800 | -100% |
| Financial fixed assets | 28 | €800 | €0 | -€800 | -100% |
| Current assets | 29/58 | €157,735 | €187,356 | +€29,621 | +18.8% |
| Stocks and contracts in progress | 3 | €13,368 | €15,682 | +€2,314 | +17.3% |
| Stocks | 30/36 | €13,368 | €15,682 | +€2,314 | +17.3% |
| Amounts receivable within one year | 40/41 | €42,007 | €13,855 | -€28,152 | -67.0% |
| Trade receivables | 40 | €40,092 | €11,712 | -€28,380 | -70.8% |
| Other amounts receivable | 41 | €1,915 | €2,143 | +€228 | +11.9% |
| Cash at bank and in hand | 54/58 | €99,065 | €154,340 | +€55,275 | +55.8% |
| Deferred charges and accrued income | 490/1 | €3,295 | €3,479 | +€184 | +5.6% |
| Total equity and liabilities | 10/49 | €158,535 | €187,356 | +€28,821 | +18.2% |
| Equity | 10/15 | €136,318 | €164,854 | +€28,536 | +20.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €56,082 | €84,619 | +€28,536 | +50.9% |
| Distributable reserves | 133 | €56,082 | €84,619 | +€28,536 | +50.9% |
| Profit (loss) carried forward | 14 | €61,486 | €61,486 | = | 0.0% |
| Amounts payable | 17/49 | €22,217 | €22,501 | +€285 | +1.3% |
| Amounts payable within one year | 42/48 | €21,094 | €22,186 | +€1,093 | +5.2% |
| Trade debts | 44 | €826 | €4,757 | +€3,931 | +476% |
| Suppliers | 440/4 | €826 | €4,757 | +€3,931 | +476% |
| Taxes, remuneration and social security | 45 | €9,513 | €2,854 | -€6,659 | -70.0% |
| Taxes | 450/3 | €9,513 | €2,854 | -€6,659 | -70.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,754 | €14,575 | +€3,821 | +35.5% |
| Accrued charges and deferred income | 492/3 | €1,123 | €315 | -€808 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €898 | €919 | +€22 | +2.4% |
| Gross operating margin | 9900 | €40,777 | €43,011 | +€2,235 | +5.5% |
| Operating profit (loss) | 9901 | €39,879 | €42,092 | +€2,213 | +5.5% |
| Financial income | 75/76B | €1,108 | €462 | -€645 | -58.3% |
| Recurring financial income | 75 | €1,108 | €462 | -€645 | -58.3% |
| Financial charges | 65/66B | €167 | €617 | +€450 | +270% |
| Recurring financial charges | 65 | €167 | €617 | +€450 | +270% |
| Profit (loss) for the period before taxes | 9903 | €40,820 | €41,938 | +€1,117 | +2.7% |
| Income taxes | 67/77 | €11,541 | €13,401 | +€1,860 | +16.1% |
| Profit (loss) for the period | 9904 | €29,279 | €28,536 | -€742 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,279 | €28,536 | -€742 | -2.5% |
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 25 October 2026 via checked.be.