DANPE: 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.
DANPE
Largest movements
- Cash +€5,014
up €5,014 (+5.2%), from €97,264 to €102,278
mainly Net result for the year (+€11,704) and Other debts (+€7,506)
- Receivables within one year +€2,926
up €2,926 (+34.1%), from €8,583 to €11,509
of which Other amounts receivable: +€1,470
- Tangible fixed assets -€1,727
down €1,727 (-30.6%), from €5,648 to €3,920
- Other debts +€7,506
up €7,506 (+78.5%), from €9,557 to €17,063
- Reserves -€4,816
down €4,816 (-4.8%), from €100,616 to €95,800
of which Distributable reserves: -€4,816
- Trade debts +€1,860
up €1,860 (+194%), from €959 to €2,819
- Tax, wage and social debts +€1,760
up €1,760 (+628%), from €280 to €2,040
- Gross operating margin -€6,792
down €6,792 (-21.1%), from €32,228 to €25,436
- Taxes -€1,513
down €1,513 (-18.8%), from €8,043 to €6,530
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 | €117,613 | €123,921 | +€6,309 | +5.4% |
| Fixed assets | 21/28 | €9,248 | €7,520 | -€1,727 | -18.7% |
| Tangible fixed assets | 22/27 | €5,648 | €3,920 | -€1,727 | -30.6% |
| Plant, machinery and equipment | 23 | €1,483 | €1,217 | -€266 | -18.0% |
| Furniture and vehicles | 24 | €2,111 | €1,408 | -€704 | -33.3% |
| Other tangible fixed assets | 26 | €2,053 | €1,296 | -€757 | -36.9% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €108,365 | €116,401 | +€8,036 | +7.4% |
| Amounts receivable within one year | 40/41 | €8,583 | €11,509 | +€2,926 | +34.1% |
| Trade receivables | 40 | €8,583 | €10,039 | +€1,456 | +17.0% |
| Other amounts receivable | 41 | €0 | €1,470 | +€1,470 | |
| Cash at bank and in hand | 54/58 | €97,264 | €102,278 | +€5,014 | +5.2% |
| Deferred charges and accrued income | 490/1 | €2,518 | €2,614 | +€96 | +3.8% |
| Total equity and liabilities | 10/49 | €117,613 | €123,921 | +€6,309 | +5.4% |
| Equity | 10/15 | €106,816 | €102,000 | -€4,816 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,616 | €95,800 | -€4,816 | -4.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €100,616 | €95,800 | -€4,816 | -4.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,796 | €21,921 | +€11,125 | +103% |
| Amounts payable within one year | 42/48 | €10,796 | €21,921 | +€11,125 | +103% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €959 | €2,819 | +€1,860 | +194% |
| Suppliers | 440/4 | €959 | €2,819 | +€1,860 | +194% |
| Taxes, remuneration and social security | 45 | €280 | €2,040 | +€1,760 | +628% |
| Taxes | 450/3 | €280 | €2,040 | +€1,760 | +628% |
| Other amounts payable | 47/48 | €9,557 | €17,063 | +€7,506 | +78.5% |
| Remuneration, social security and pensions | 62 | €1,638 | €1,717 | +€79 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,789 | €2,726 | -€63 | -2.3% |
| Other operating charges | 640/8 | €2,347 | €2,413 | +€66 | +2.8% |
| Gross operating margin | 9900 | €32,228 | €25,436 | -€6,792 | -21.1% |
| Operating profit (loss) | 9901 | €25,455 | €18,580 | -€6,874 | -27.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €233 | €347 | +€114 | +49.1% |
| Recurring financial charges | 65 | €233 | €347 | +€114 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €25,222 | €18,233 | -€6,988 | -27.7% |
| Income taxes | 67/77 | €8,043 | €6,530 | -€1,513 | -18.8% |
| Profit (loss) for the period | 9904 | €17,179 | €11,704 | -€5,475 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,179 | €11,704 | -€5,475 | -31.9% |
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 16 October 2026 via checked.be.