DANVA: 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.
DANVA
Largest movements
- Receivables within one year +€7,552
up €7,552 (+109.3%), from €6,911 to €14,464
of which Trade receivables: +€10,190
- Cash +€5,693
up €5,693 (+51.7%), from €11,020 to €16,713
mainly Net result for the year (+€26,739) and Depreciation (+€3,838)
- Tangible fixed assets -€3,838
down €3,838 (-58.1%), from €6,605 to €2,767
- Deferred charges and accrued income +€1,475
up €1,475 (+393.3%), from €375 to €1,850
- Profit (loss) carried forward +€26,739
up €26,739 (+89.4%), from -€29,919 to -€3,180
- Other debts -€18,292
down €18,292 (-82.0%), from €22,319 to €4,027
- Tax, wage and social debts +€1,750
new in 2024: €1,750
- Trade debts +€697
up €697 (+314.9%), from €221 to €918
- Gross operating margin +€71,398
up €71,398, from -€33,942 to €37,456
- Financial charges +€2,237
up €2,237 (+1256.0%), from €178 to €2,416
- Taxes +€2,147
up €2,147 (+694.4%), from €309 to €2,456
- Other operating charges -€825
down €825 (-29.1%), from €2,835 to €2,010
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,912 | €35,794 | +€10,882 | +43.7% |
| Fixed assets | 21/28 | €6,605 | €2,767 | -€3,838 | -58.1% |
| Tangible fixed assets | 22/27 | €6,605 | €2,767 | -€3,838 | -58.1% |
| Furniture and vehicles | 24 | €6,605 | €2,767 | -€3,838 | -58.1% |
| Current assets | 29/58 | €18,306 | €33,027 | +€14,720 | +80.4% |
| Amounts receivable within one year | 40/41 | €6,911 | €14,464 | +€7,552 | +109.3% |
| Trade receivables | 40 | - | €10,190 | +€10,190 | |
| Other amounts receivable | 41 | €6,911 | €4,273 | -€2,638 | -38.2% |
| Cash at bank and in hand | 54/58 | €11,020 | €16,713 | +€5,693 | +51.7% |
| Deferred charges and accrued income | 490/1 | €375 | €1,850 | +€1,475 | +393.3% |
| Total equity and liabilities | 10/49 | €24,912 | €35,794 | +€10,882 | +43.7% |
| Equity | 10/15 | €2,361 | €29,099 | +€26,739 | +1132.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €13,730 | €13,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €11,875 | €11,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,919 | -€3,180 | +€26,739 | +89.4% |
| Amounts payable | 17/49 | €22,551 | €6,695 | -€15,856 | -70.3% |
| Amounts payable within one year | 42/48 | €22,540 | €6,695 | -€15,845 | -70.3% |
| Trade debts | 44 | €221 | €918 | +€697 | +314.9% |
| Suppliers | 440/4 | €221 | €918 | +€697 | +314.9% |
| Taxes, remuneration and social security | 45 | - | €1,750 | +€1,750 | |
| Taxes | 450/3 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €22,319 | €4,027 | -€18,292 | -82.0% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €3,838 | +€99 | +2.6% |
| Other operating charges | 640/8 | €2,835 | €2,010 | -€825 | -29.1% |
| Gross operating margin | 9900 | -€33,942 | €37,456 | +€71,398 | |
| Operating profit (loss) | 9901 | -€40,516 | €31,609 | +€72,124 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +433.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +433.3% |
| Financial charges | 65/66B | €178 | €2,416 | +€2,237 | +1256.0% |
| Recurring financial charges | 65 | €178 | €2,416 | +€2,237 | +1256.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,694 | €29,194 | +€69,888 | |
| Income taxes | 67/77 | €309 | €2,456 | +€2,147 | +694.4% |
| Profit (loss) for the period | 9904 | -€41,003 | €26,739 | +€67,741 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,003 | €26,739 | +€67,741 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.