DANU: 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.
DANU
Largest movements
- Receivables after one year +€19,161
up €19,161 (+76.2%), from €25,160 to €44,321
- Receivables within one year +€16,370
up €16,370 (+146.2%), from €11,194 to €27,564
of which Trade receivables: +€14,000
- Cash +€10,314
up €10,314 (+49.3%), from €20,912 to €31,226
mainly Net result for the year (+€44,797) and Tax, wage and social debts (+€2,111)
- Current investments +€1,202
new in 2025: €1,202
- Profit (loss) carried forward +€44,797
up €44,797 (+86.6%), from €51,747 to €96,543
- Tax, wage and social debts +€2,111
up €2,111 (+62.0%), from €3,404 to €5,515
- Gross operating margin +€30,779
up €30,779 (+117.1%), from €26,280 to €57,059
- Taxes +€4,425
up €4,425 (+55.8%), from €7,927 to €12,352
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 | €58,498 | €105,629 | +€47,132 | +80.6% |
| Current assets | 29/58 | €58,498 | €105,629 | +€47,132 | +80.6% |
| Amounts receivable after more than one year | 29 | €25,160 | €44,321 | +€19,161 | +76.2% |
| Other amounts receivable | 291 | €25,160 | €44,321 | +€19,161 | +76.2% |
| Amounts receivable within one year | 40/41 | €11,194 | €27,564 | +€16,370 | +146.2% |
| Trade receivables | 40 | - | €14,000 | +€14,000 | |
| Other amounts receivable | 41 | €11,194 | €13,564 | +€2,370 | +21.2% |
| Current investments | 50/53 | - | €1,202 | +€1,202 | |
| Cash at bank and in hand | 54/58 | €20,912 | €31,226 | +€10,314 | +49.3% |
| Deferred charges and accrued income | 490/1 | €1,231 | €1,316 | +€85 | +6.9% |
| Total equity and liabilities | 10/49 | €58,498 | €105,629 | +€47,132 | +80.6% |
| Equity | 10/15 | €54,747 | €99,543 | +€44,797 | +81.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,747 | €96,543 | +€44,797 | +86.6% |
| Amounts payable | 17/49 | €3,751 | €6,086 | +€2,335 | +62.3% |
| Amounts payable within one year | 42/48 | €3,751 | €6,000 | +€2,249 | +60.0% |
| Trade debts | 44 | €300 | €462 | +€162 | +54.2% |
| Suppliers | 440/4 | €300 | €462 | +€162 | +54.2% |
| Taxes, remuneration and social security | 45 | €3,404 | €5,515 | +€2,111 | +62.0% |
| Taxes | 450/3 | €3,404 | €5,515 | +€2,111 | +62.0% |
| Other amounts payable | 47/48 | €47 | €23 | -€24 | -50.3% |
| Accrued charges and deferred income | 492/3 | - | €86 | +€86 | |
| Non-recurring operating income | 76A | - | €7,731 | +€7,731 | |
| Other operating charges | 640/8 | €858 | €898 | +€40 | +4.6% |
| Gross operating margin | 9900 | €26,280 | €57,059 | +€30,779 | +117.1% |
| Operating profit (loss) | 9901 | €25,422 | €56,161 | +€30,739 | +120.9% |
| Financial income | 75/76B | €660 | €1,198 | +€538 | +81.5% |
| Recurring financial income | 75 | €660 | €1,198 | +€538 | +81.5% |
| Financial charges | 65/66B | €232 | €211 | -€21 | -9.1% |
| Recurring financial charges | 65 | €232 | €211 | -€21 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €25,850 | €57,148 | +€31,299 | +121.1% |
| Income taxes | 67/77 | €7,927 | €12,352 | +€4,425 | +55.8% |
| Profit (loss) for the period | 9904 | €17,923 | €44,797 | +€26,874 | +149.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,923 | €44,797 | +€26,874 | +149.9% |
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 29 September 2026 via checked.be.