DANY BUILD: 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.
DANY BUILD
Largest movements
- Receivables within one year +€65,747
up €65,747 (+21.4%), from €307,500 to €373,246
of which Other amounts receivable: +€39,713
- Cash -€38,024
down €38,024 (-67.8%), from €56,068 to €18,043
mainly Receivables within one year (-€65,747) and Investment in fixed assets (net) (-€35,408)
- Tangible fixed assets +€16,159
up €16,159 (+53.5%), from €30,213 to €46,372
of which Furniture and vehicles: +€21,262
- Profit (loss) carried forward +€24,010
up €24,010 (+9.3%), from €256,893 to €280,902
- Trade debts +€17,207
up €17,207 (+27.1%), from €63,561 to €80,769
- Debts after one year +€9,939
up €9,939 (+52.5%), from €18,933 to €28,872
- Staff costs +€16,582
up €16,582 (+56.9%), from €29,146 to €45,728
- Depreciation -€12,202
down €12,202 (-38.8%), from €31,450 to €19,249
- Gross operating margin +€6,716
up €6,716 (+7.0%), from €95,909 to €102,625
- Other operating charges -€1,899
down €1,899 (-24.9%), from €7,628 to €5,729
- Taxes -€1,883
down €1,883 (-21.2%), from €8,885 to €7,002
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.
Derived cash bridge
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 | €393,780 | €437,661 | +€43,881 | +11.1% |
| Fixed assets | 21/28 | €30,213 | €46,372 | +€16,159 | +53.5% |
| Tangible fixed assets | 22/27 | €30,213 | €46,372 | +€16,159 | +53.5% |
| Plant, machinery and equipment | 23 | €2,691 | €2,345 | -€346 | -12.9% |
| Furniture and vehicles | 24 | €21,513 | €42,776 | +€21,262 | +98.8% |
| Leasing and similar rights | 25 | €6,009 | €1,251 | -€4,758 | -79.2% |
| Current assets | 29/58 | €363,567 | €391,290 | +€27,722 | +7.6% |
| Amounts receivable within one year | 40/41 | €307,500 | €373,246 | +€65,747 | +21.4% |
| Trade receivables | 40 | €261,542 | €287,576 | +€26,034 | +10.0% |
| Other amounts receivable | 41 | €45,958 | €85,671 | +€39,713 | +86.4% |
| Cash at bank and in hand | 54/58 | €56,068 | €18,043 | -€38,024 | -67.8% |
| Total equity and liabilities | 10/49 | €393,780 | €437,661 | +€43,881 | +11.1% |
| Equity | 10/15 | €277,353 | €301,362 | +€24,010 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,893 | €280,902 | +€24,010 | +9.3% |
| Amounts payable | 17/49 | €116,428 | €136,299 | +€19,871 | +17.1% |
| Amounts payable after more than one year | 17 | €18,933 | €28,872 | +€9,939 | +52.5% |
| Financial debts | 170/4 | €18,933 | €28,872 | +€9,939 | +52.5% |
| Amounts payable within one year | 42/48 | €97,494 | €107,427 | +€9,933 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €14,542 | €10,779 | -€3,764 | -25.9% |
| Trade debts | 44 | €63,561 | €80,769 | +€17,207 | +27.1% |
| Suppliers | 440/4 | €63,561 | €80,769 | +€17,207 | +27.1% |
| Taxes, remuneration and social security | 45 | €19,391 | €15,880 | -€3,511 | -18.1% |
| Taxes | 450/3 | €17,630 | €15,880 | -€1,750 | -9.9% |
| Remuneration and social security | 454/9 | €1,761 | - | -€1,761 | |
| Remuneration, social security and pensions | 62 | €29,146 | €45,728 | +€16,582 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,450 | €19,249 | -€12,202 | -38.8% |
| Other operating charges | 640/8 | €7,628 | €5,729 | -€1,899 | -24.9% |
| Gross operating margin | 9900 | €95,909 | €102,625 | +€6,716 | +7.0% |
| Operating profit (loss) | 9901 | €27,684 | €31,918 | +€4,234 | +15.3% |
| Financial income | 75/76B | €2,040 | €1,877 | -€163 | -8.0% |
| Recurring financial income | 75 | €2,040 | €1,877 | -€163 | -8.0% |
| Financial charges | 65/66B | €3,119 | €2,784 | -€335 | -10.7% |
| Recurring financial charges | 65 | €3,119 | €2,784 | -€335 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €26,606 | €31,012 | +€4,406 | +16.6% |
| Income taxes | 67/77 | €8,885 | €7,002 | -€1,883 | -21.2% |
| Profit (loss) for the period | 9904 | €17,721 | €24,010 | +€6,289 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,721 | €24,010 | +€6,289 | +35.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.