DANNYT: 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.
DANNYT
Largest movements
- Stocks and contracts +€33,250
new in 2025: €33,250
- Receivables within one year -€28,227
down €28,227 (-20.2%), from €139,696 to €111,470
of which Other amounts receivable: -€15,199
- Deferred charges and accrued income -€9,081
down €9,081 (-86.5%), from €10,493 to €1,412
- Cash +€5,602
up €5,602 (+18.7%), from €29,883 to €35,486
mainly Receivables within one year (+€28,227) and Net result for the year (+€18,014)
- Tangible fixed assets -€4,833
down €4,833 (-33.3%), from €14,495 to €9,662
of which Plant, machinery and equipment: -€3,454
- Accrued charges and deferred income -€23,492
no longer reported in 2025 (was €23,492)
- Reserves +€16,348
up €16,348 (+10.7%), from €153,074 to €169,422
of which Distributable reserves: +€16,348
- Trade debts +€3,907
up €3,907 (+38.7%), from €10,084 to €13,992
- Gross operating margin -€9,978
down €9,978 (-23.3%), from €42,859 to €32,881
- Depreciation -€5,967
down €5,967 (-46.5%), from €12,823 to €6,856
- Taxes -€1,758
down €1,758 (-17.5%), from €10,039 to €8,280
- Financial income +€1,618
new in 2025: €1,618
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 | €194,568 | €191,279 | -€3,289 | -1.7% |
| Fixed assets | 21/28 | €14,495 | €9,662 | -€4,833 | -33.3% |
| Tangible fixed assets | 22/27 | €14,495 | €9,662 | -€4,833 | -33.3% |
| Plant, machinery and equipment | 23 | €11,047 | €7,593 | -€3,454 | -31.3% |
| Furniture and vehicles | 24 | €3,448 | €2,070 | -€1,379 | -40.0% |
| Current assets | 29/58 | €180,073 | €181,617 | +€1,544 | +0.9% |
| Stocks and contracts in progress | 3 | - | €33,250 | +€33,250 | |
| Stocks | 30/36 | - | €33,250 | +€33,250 | |
| Amounts receivable within one year | 40/41 | €139,696 | €111,470 | -€28,227 | -20.2% |
| Trade receivables | 40 | €104,267 | €91,239 | -€13,028 | -12.5% |
| Other amounts receivable | 41 | €35,430 | €20,231 | -€15,199 | -42.9% |
| Cash at bank and in hand | 54/58 | €29,883 | €35,486 | +€5,602 | +18.7% |
| Deferred charges and accrued income | 490/1 | €10,493 | €1,412 | -€9,081 | -86.5% |
| Total equity and liabilities | 10/49 | €194,568 | €191,279 | -€3,289 | -1.7% |
| Equity | 10/15 | €159,274 | €175,622 | +€16,348 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €153,074 | €169,422 | +€16,348 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,214 | €167,562 | +€16,348 | +10.8% |
| Amounts payable | 17/49 | €35,294 | €15,658 | -€19,636 | -55.6% |
| Amounts payable within one year | 42/48 | €11,802 | €15,658 | +€3,855 | +32.7% |
| Trade debts | 44 | €10,084 | €13,992 | +€3,907 | +38.7% |
| Suppliers | 440/4 | €10,084 | €13,992 | +€3,907 | +38.7% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €23,492 | - | -€23,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,823 | €6,856 | -€5,967 | -46.5% |
| Other operating charges | 640/8 | €1,355 | €1,211 | -€144 | -10.6% |
| Gross operating margin | 9900 | €42,859 | €32,881 | -€9,978 | -23.3% |
| Operating profit (loss) | 9901 | €28,681 | €24,814 | -€3,867 | -13.5% |
| Financial income | 75/76B | - | €1,618 | +€1,618 | |
| Recurring financial income | 75 | - | €1,618 | +€1,618 | |
| Financial charges | 65/66B | €42 | €139 | +€96 | +227% |
| Recurring financial charges | 65 | €42 | €139 | +€96 | +227% |
| Profit (loss) for the period before taxes | 9903 | €28,639 | €26,294 | -€2,345 | -8.2% |
| Transfer from deferred taxes | 780 | €800 | - | -€800 | |
| Income taxes | 67/77 | €10,039 | €8,280 | -€1,758 | -17.5% |
| Profit (loss) for the period | 9904 | €19,400 | €18,014 | -€1,387 | -7.1% |
| Transfer from tax-exempt reserves | 789 | €2,400 | - | -€2,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,800 | €18,014 | -€3,787 | -17.4% |
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 15 October 2026 via checked.be.