DANNY SCHAMP: 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 SCHAMP
Largest movements
- Cash -€14,773
down €14,773 (-18.5%), from €79,968 to €65,194
mainly Investment in fixed assets (net) (-€27,521) and Debts after one year (-€23,138)
- Receivables within one year -€4,972
down €4,972 (-83.6%), from €5,947 to €975
of which Other amounts receivable: -€4,109
- Tangible fixed assets +€4,785
up €4,785 (+2.3%), from €211,620 to €216,405
of which Land and buildings: +€19,799
- Debts after one year -€23,138
down €23,138 (-43.6%), from €53,047 to €29,910
- Profit (loss) carried forward +€9,644
up €9,644 (+30.1%), from -€32,049 to -€22,405
- Other debts -€3,308
down €3,308 (-4.0%), from €83,682 to €80,374
- Gross operating margin +€11,470
up €11,470 (+37.9%), from €30,281 to €41,751
- Taxes +€2,812
up €2,812 (+274%), from €1,027 to €3,839
- Depreciation +€2,081
up €2,081 (+9.9%), from €21,055 to €23,137
- Financial charges -€1,250
down €1,250 (-31.9%), from €3,917 to €2,667
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 | €305,913 | €290,808 | -€15,105 | -4.9% |
| Fixed assets | 21/28 | €212,020 | €216,405 | +€4,385 | +2.1% |
| Tangible fixed assets | 22/27 | €211,620 | €216,405 | +€4,785 | +2.3% |
| Land and buildings | 22 | €167,247 | €187,046 | +€19,799 | +11.8% |
| Furniture and vehicles | 24 | €44,373 | €29,359 | -€15,015 | -33.8% |
| Financial fixed assets | 28 | €400 | €0 | -€400 | -100% |
| Current assets | 29/58 | €93,893 | €74,404 | -€19,490 | -20.8% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Contracts in progress | 37 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,947 | €975 | -€4,972 | -83.6% |
| Trade receivables | 40 | €1,838 | €975 | -€863 | -47.0% |
| Other amounts receivable | 41 | €4,109 | €0 | -€4,109 | -100% |
| Cash at bank and in hand | 54/58 | €79,968 | €65,194 | -€14,773 | -18.5% |
| Deferred charges and accrued income | 490/1 | €2,978 | €3,234 | +€256 | +8.6% |
| Total equity and liabilities | 10/49 | €305,913 | €290,808 | -€15,105 | -4.9% |
| Equity | 10/15 | €137,788 | €147,432 | +€9,644 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,237 | €151,237 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,160 | €7,160 | = | 0.0% |
| Distributable reserves | 133 | €144,077 | €144,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,049 | -€22,405 | +€9,644 | +30.1% |
| Amounts payable | 17/49 | €168,125 | €143,376 | -€24,749 | -14.7% |
| Amounts payable after more than one year | 17 | €53,047 | €29,910 | -€23,138 | -43.6% |
| Financial debts | 170/4 | €53,047 | €29,910 | -€23,138 | -43.6% |
| Amounts payable within one year | 42/48 | €114,576 | €112,954 | -€1,622 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €22,385 | €23,138 | +€752 | +3.4% |
| Trade debts | 44 | €8,414 | €7,243 | -€1,171 | -13.9% |
| Suppliers | 440/4 | €8,414 | €7,243 | -€1,171 | -13.9% |
| Taxes, remuneration and social security | 45 | €95 | €2,199 | +€2,104 | +2,218% |
| Taxes | 450/3 | €95 | €2,199 | +€2,104 | +2,218% |
| Other amounts payable | 47/48 | €83,682 | €80,374 | -€3,308 | -4.0% |
| Accrued charges and deferred income | 492/3 | €502 | €512 | +€10 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,055 | €23,137 | +€2,081 | +9.9% |
| Other operating charges | 640/8 | €3,049 | €2,802 | -€247 | -8.1% |
| Gross operating margin | 9900 | €30,281 | €41,751 | +€11,470 | +37.9% |
| Operating profit (loss) | 9901 | €6,177 | €15,812 | +€9,636 | +156% |
| Financial income | 75/76B | €344 | €338 | -€6 | -1.8% |
| Recurring financial income | 75 | €344 | €338 | -€6 | -1.8% |
| Financial charges | 65/66B | €3,917 | €2,667 | -€1,250 | -31.9% |
| Recurring financial charges | 65 | €3,917 | €2,667 | -€1,250 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €2,604 | €13,483 | +€10,879 | +418% |
| Income taxes | 67/77 | €1,027 | €3,839 | +€2,812 | +274% |
| Profit (loss) for the period | 9904 | €1,577 | €9,644 | +€8,067 | +512% |
| Profit (loss) for the period to be appropriated | 9905 | €1,577 | €9,644 | +€8,067 | +512% |
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.