DANNYPAU: 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.
DANNYPAU
Largest movements
- Cash -€16,061
down €16,061 (-43.3%), from €37,105 to €21,044
mainly Investment in fixed assets (net) (-€32,195) and Receivables within one year (-€9,040)
- Tangible fixed assets +€11,467
up €11,467 (+18.1%), from €63,521 to €74,988
of which Plant, machinery and equipment: +€14,471
- Receivables within one year +€9,040
up €9,040 (+110%), from €8,224 to €17,264
of which Other amounts receivable: +€8,633
- Stocks and contracts +€3,282
new in 2025: €3,282
- Profit (loss) carried forward -€50,966
no longer reported in 2025 (was €50,966)
- Reserves +€45,566
up €45,566 (+2,450%), from €1,860 to €47,426
- Debts after one year +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€6,540
down €6,540 (-56.7%), from €11,540 to €5,000
of which Taxes: -€6,540
- Other debts -€5,572
down €5,572 (-17.9%), from €31,186 to €25,614
- Gross operating margin -€30,004
down €30,004 (-65.3%), from €45,959 to €15,956
- Taxes -€6,234
no longer reported in 2025 (was €6,234)
- Depreciation -€824
down €824 (-3.8%), from €21,552 to €20,728
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 | €109,492 | €117,189 | +€7,697 | +7.0% |
| Fixed assets | 21/28 | €63,521 | €74,988 | +€11,467 | +18.1% |
| Tangible fixed assets | 22/27 | €63,521 | €74,988 | +€11,467 | +18.1% |
| Plant, machinery and equipment | 23 | €59,968 | €74,439 | +€14,471 | +24.1% |
| Furniture and vehicles | 24 | €3,553 | €549 | -€3,004 | -84.5% |
| Current assets | 29/58 | €45,971 | €42,200 | -€3,770 | -8.2% |
| Stocks and contracts in progress | 3 | - | €3,282 | +€3,282 | |
| Stocks | 30/36 | - | €3,282 | +€3,282 | |
| Amounts receivable within one year | 40/41 | €8,224 | €17,264 | +€9,040 | +110% |
| Trade receivables | 40 | €8,224 | €8,631 | +€407 | +5.0% |
| Other amounts receivable | 41 | - | €8,633 | +€8,633 | |
| Cash at bank and in hand | 54/58 | €37,105 | €21,044 | -€16,061 | -43.3% |
| Deferred charges and accrued income | 490/1 | €643 | €611 | -€32 | -4.9% |
| Total equity and liabilities | 10/49 | €109,492 | €117,189 | +€7,697 | +7.0% |
| Equity | 10/15 | €66,426 | €61,026 | -€5,400 | -8.1% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €47,426 | +€45,566 | +2,450% |
| Distributable reserves | 133 | €1,860 | €47,426 | +€45,566 | +2,450% |
| Profit (loss) carried forward | 14 | €50,966 | - | -€50,966 | |
| Amounts payable | 17/49 | €43,066 | €56,163 | +€13,097 | +30.4% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €43,066 | €36,163 | -€6,903 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €340 | €549 | +€209 | +61.4% |
| Suppliers | 440/4 | €340 | €549 | +€209 | +61.4% |
| Taxes, remuneration and social security | 45 | €11,540 | €5,000 | -€6,540 | -56.7% |
| Taxes | 450/3 | €6,540 | - | -€6,540 | |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €31,186 | €25,614 | -€5,572 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,552 | €20,728 | -€824 | -3.8% |
| Other operating charges | 640/8 | €286 | €286 | = | 0.0% |
| Gross operating margin | 9900 | €45,959 | €15,956 | -€30,004 | -65.3% |
| Operating profit (loss) | 9901 | €24,121 | -€5,058 | -€29,180 | |
| Financial charges | 65/66B | €764 | €342 | -€422 | -55.3% |
| Recurring financial charges | 65 | €764 | €342 | -€422 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €23,358 | -€5,400 | -€28,758 | |
| Income taxes | 67/77 | €6,234 | - | -€6,234 | |
| Profit (loss) for the period | 9904 | €17,124 | -€5,400 | -€22,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,124 | -€5,400 | -€22,524 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.