DANROB: what changed
Two fiscal 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.
DANROB
Largest movements
- Tangible fixed assets -€58,865
down €58,865 (-3.7%), from €1.6m to €1.5m
of which Land and buildings: -€56,279
- Cash +€17,614
up €17,614 (+165.7%), from €10,627 to €28,241
mainly Depreciation (+€63,013) and Deferred charges and accrued income (+€345)
- Current portion of long-term debt -€17,751
down €17,751 (-73.0%), from €24,329 to €6,579
- Other operating charges -€8,453
down €8,453 (-43.4%), from €19,464 to €11,011
- Gross operating margin +€5,163
up €5,163 (+8.5%), from €60,420 to €65,583
- Depreciation +€1,411
up €1,411 (+2.3%), from €61,602 to €63,013
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.
Cash bridge derived
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 | €1,601,956 | €1,560,360 | -€41,596 | -2.6% |
| Fixed assets | 21/28 | €1,571,715 | €1,512,850 | -€58,865 | -3.7% |
| Tangible fixed assets | 22/27 | €1,571,715 | €1,512,850 | -€58,865 | -3.7% |
| Land and buildings | 22 | €1,550,029 | €1,493,749 | -€56,279 | -3.6% |
| Plant, machinery and equipment | 23 | €21,686 | €19,101 | -€2,585 | -11.9% |
| Current assets | 29/58 | €30,241 | €47,510 | +€17,268 | +57.1% |
| Amounts receivable within one year | 40/41 | €13,000 | €13,000 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,000 | €13,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,627 | €28,241 | +€17,614 | +165.7% |
| Deferred charges and accrued income | 490/1 | €6,614 | €6,269 | -€345 | -5.2% |
| Total equity and liabilities | 10/49 | €1,601,956 | €1,560,360 | -€41,596 | -2.6% |
| Equity | 10/15 | €90,919 | €81,157 | -€9,762 | -10.7% |
| Contributions | 10/11 | €578,500 | €578,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€487,581 | -€497,343 | -€9,762 | -2.0% |
| Amounts payable | 17/49 | €1,511,038 | €1,479,203 | -€31,835 | -2.1% |
| Amounts payable after more than one year | 17 | €18,546 | €11,967 | -€6,579 | -35.5% |
| Financial debts | 170/4 | €17,007 | €10,428 | -€6,579 | -38.7% |
| Other amounts payable | 178/9 | €1,539 | €1,539 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,490,891 | €1,467,235 | -€23,656 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €24,329 | €6,579 | -€17,751 | -73.0% |
| Trade debts | 44 | €9,476 | €3,571 | -€5,905 | -62.3% |
| Suppliers | 440/4 | €9,476 | €3,571 | -€5,905 | -62.3% |
| Other amounts payable | 47/48 | €1,457,086 | €1,457,086 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,600 | €0 | -€1,600 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,602 | €63,013 | +€1,411 | +2.3% |
| Other operating charges | 640/8 | €19,464 | €11,011 | -€8,453 | -43.4% |
| Gross operating margin | 9900 | €60,420 | €65,583 | +€5,163 | +8.5% |
| Operating profit (loss) | 9901 | -€20,646 | -€8,440 | +€12,205 | +59.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,948 | €1,321 | -€626 | -32.2% |
| Recurring financial charges | 65 | €1,948 | €1,321 | -€626 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,593 | -€9,762 | +€12,832 | +56.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€22,593 | -€9,762 | +€12,832 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,593 | -€9,762 | +€12,832 | +56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.