DANS: 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.
DANS
Largest movements
- Cash +€72,480
up €72,480 (+60.8%), from €119,232 to €191,712
mainly Receivables within one year (+€44,543) and Depreciation (+€26,258)
- Receivables within one year -€44,543
down €44,543 (-63.7%), from €69,953 to €25,410
of which Other amounts receivable: -€62,693
- Tangible fixed assets -€26,258
down €26,258 (-27.7%), from €94,921 to €68,663
of which Furniture and vehicles: -€24,559
- Deferred charges and accrued income -€3,556
down €3,556 (-36.3%), from €9,804 to €6,248
- Profit (loss) carried forward -€11,950
down €11,950 (-2.3%), from -€518,243 to -€530,193
- Other debts +€6,198
up €6,198 (+87.7%), from €7,063 to €13,261
- Tax, wage and social debts +€4,095
up €4,095 (+726.9%), from €563 to €4,658
- Gross operating margin +€86,541
up €86,541, from -€70,729 to €15,813
- Depreciation -€14,864
down €14,864 (-36.1%), from €41,122 to €26,258
- Financial income -€4,142
down €4,142 (-100.0%), from €4,142 to €0
- Other operating charges -€1,187
down €1,187 (-51.2%), from €2,320 to €1,133
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 | €293,911 | €292,033 | -€1,878 | -0.6% |
| Fixed assets | 21/28 | €94,921 | €68,663 | -€26,258 | -27.7% |
| Tangible fixed assets | 22/27 | €94,921 | €68,663 | -€26,258 | -27.7% |
| Plant, machinery and equipment | 23 | €3,138 | €2,245 | -€893 | -28.4% |
| Furniture and vehicles | 24 | €85,368 | €60,809 | -€24,559 | -28.8% |
| Other tangible fixed assets | 26 | €6,415 | €5,609 | -€806 | -12.6% |
| Current assets | 29/58 | €198,990 | €223,370 | +€24,380 | +12.3% |
| Amounts receivable within one year | 40/41 | €69,953 | €25,410 | -€44,543 | -63.7% |
| Trade receivables | 40 | €7,260 | €25,410 | +€18,150 | +250.0% |
| Other amounts receivable | 41 | €62,693 | €0 | -€62,693 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €119,232 | €191,712 | +€72,480 | +60.8% |
| Deferred charges and accrued income | 490/1 | €9,804 | €6,248 | -€3,556 | -36.3% |
| Total equity and liabilities | 10/49 | €293,911 | €292,033 | -€1,878 | -0.6% |
| Equity | 10/15 | €285,557 | €273,607 | -€11,950 | -4.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €797,400 | €797,400 | = | 0.0% |
| Distributable reserves | 133 | €797,400 | €797,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€518,243 | -€530,193 | -€11,950 | -2.3% |
| Amounts payable | 17/49 | €8,354 | €18,427 | +€10,072 | +120.6% |
| Amounts payable within one year | 42/48 | €8,354 | €18,427 | +€10,072 | +120.6% |
| Financial debts | 43 | €367 | €401 | +€34 | +9.2% |
| Credit institutions | 430/8 | €367 | €401 | +€34 | +9.2% |
| Trade debts | 44 | €361 | €107 | -€254 | -70.2% |
| Suppliers | 440/4 | €361 | €107 | -€254 | -70.2% |
| Taxes, remuneration and social security | 45 | €563 | €4,658 | +€4,095 | +726.9% |
| Taxes | 450/3 | €563 | €4,658 | +€4,095 | +726.9% |
| Other amounts payable | 47/48 | €7,063 | €13,261 | +€6,198 | +87.7% |
| Non-recurring operating income | 76A | €145 | €0 | -€145 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,122 | €26,258 | -€14,864 | -36.1% |
| Other operating charges | 640/8 | €2,320 | €1,133 | -€1,187 | -51.2% |
| Gross operating margin | 9900 | -€70,729 | €15,813 | +€86,541 | |
| Operating profit (loss) | 9901 | -€114,170 | -€11,578 | +€102,592 | +89.9% |
| Financial income | 75/76B | €4,142 | €0 | -€4,142 | -100.0% |
| Recurring financial income | 75 | €4,142 | €0 | -€4,142 | -100.0% |
| Financial charges | 65/66B | €120 | €235 | +€115 | +95.4% |
| Recurring financial charges | 65 | €120 | €235 | +€115 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | -€110,148 | -€11,813 | +€98,335 | +89.3% |
| Income taxes | 67/77 | €247 | €137 | -€110 | -44.5% |
| Profit (loss) for the period | 9904 | -€110,395 | -€11,950 | +€98,445 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,395 | -€11,950 | +€98,445 | +89.2% |
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 6 October 2026 via checked.be.