DANSPUNT: 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.
DANSPUNT
Largest movements
- Cash -€60,073
down €60,073 (-15.3%), from €393,598 to €333,525
mainly Accrued charges and deferred income (-€44,497) and Investment in fixed assets (net) (-€40,457)
- Tangible fixed assets -€46,494
down €46,494 (-42.3%), from €109,928 to €63,434
- Intangible fixed assets +€35,755
new in 2025: €35,755
- Receivables within one year -€9,993
down €9,993 (-6.7%), from €148,168 to €138,175
of which Trade receivables: -€13,946
- Accrued charges and deferred income -€44,497
down €44,497 (-41.4%), from €107,388 to €62,891
- Reserves -€17,907
down €17,907 (-6.3%), from €285,814 to €267,907
- Profit (loss) carried forward -€13,448
down €13,448 (-9.3%), from €144,703 to €131,254
- Staff costs +€72,659
up €72,659 (+9.8%), from €740,466 to €813,125
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 | €660,733 | €578,946 | -€81,787 | -12.4% |
| Fixed assets | 21/28 | €113,139 | €102,411 | -€10,728 | -9.5% |
| Intangible fixed assets | 21 | - | €35,755 | +€35,755 | |
| Tangible fixed assets | 22/27 | €109,928 | €63,434 | -€46,494 | -42.3% |
| Plant, machinery and equipment | 23 | €30,461 | €14,338 | -€16,123 | -52.9% |
| Furniture and vehicles | 24 | €19,478 | €15,817 | -€3,660 | -18.8% |
| Other tangible fixed assets | 26 | €48,993 | €33,278 | -€15,714 | -32.1% |
| Assets under construction and advance payments | 27 | €10,996 | - | -€10,996 | |
| Financial fixed assets | 28 | €3,211 | €3,222 | +€11 | +0.3% |
| Current assets | 29/58 | €547,593 | €476,535 | -€71,059 | -13.0% |
| Amounts receivable within one year | 40/41 | €148,168 | €138,175 | -€9,993 | -6.7% |
| Trade receivables | 40 | €44,575 | €30,629 | -€13,946 | -31.3% |
| Other amounts receivable | 41 | €103,593 | €107,546 | +€3,953 | +3.8% |
| Cash at bank and in hand | 54/58 | €393,598 | €333,525 | -€60,073 | -15.3% |
| Deferred charges and accrued income | 490/1 | €5,828 | €4,835 | -€993 | -17.0% |
| Total equity and liabilities | 10/49 | €660,733 | €578,946 | -€81,787 | -12.4% |
| Equity | 10/15 | €451,273 | €419,918 | -€31,355 | -6.9% |
| Contributions | 10/11 | €20,756 | €20,756 | = | 0.0% |
| Capital | 10 | €20,756 | €20,756 | = | 0.0% |
| Reserves | 13 | €285,814 | €267,907 | -€17,907 | -6.3% |
| Profit (loss) carried forward | 14 | €144,703 | €131,254 | -€13,448 | -9.3% |
| Amounts payable | 17/49 | €209,460 | €159,028 | -€50,432 | -24.1% |
| Amounts payable within one year | 42/48 | €102,072 | €96,137 | -€5,934 | -5.8% |
| Trade debts | 44 | €4,363 | €2,243 | -€2,119 | -48.6% |
| Suppliers | 440/4 | €4,363 | €2,243 | -€2,119 | -48.6% |
| Taxes, remuneration and social security | 45 | €97,709 | €93,894 | -€3,815 | -3.9% |
| Taxes | 450/3 | €8,963 | €548 | -€8,415 | -93.9% |
| Remuneration and social security | 454/9 | €88,746 | €93,346 | +€4,601 | +5.2% |
| Accrued charges and deferred income | 492/3 | €107,388 | €62,891 | -€44,497 | -41.4% |
| Remuneration, social security and pensions | 62 | €740,466 | €813,125 | +€72,659 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,749 | €51,185 | -€1,564 | -3.0% |
| Other operating charges | 640/8 | €639 | €1,675 | +€1,036 | +162.1% |
| Non-recurring operating charges | 66A | €5,749 | €2,117 | -€3,632 | -63.2% |
| Gross operating margin | 9900 | €833,553 | €835,551 | +€1,998 | +0.2% |
| Operating profit (loss) | 9901 | €33,949 | -€32,551 | -€66,500 | |
| Financial income | 75/76B | €2,851 | €2,688 | -€163 | -5.7% |
| Recurring financial income | 75 | €2,851 | €2,688 | -€163 | -5.7% |
| Financial charges | 65/66B | €667 | €1,492 | +€824 | +123.5% |
| Recurring financial charges | 65 | €667 | €1,492 | +€824 | +123.5% |
| Profit (loss) for the period before taxes | 9903 | €36,133 | -€31,355 | -€67,488 | |
| Profit (loss) for the period | 9904 | €36,133 | -€31,355 | -€67,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,133 | -€31,355 | -€67,488 |
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.