DANY CONSTRUCTION: 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.
DANY CONSTRUCTION
Largest movements
- Tangible fixed assets +€34,677
up €34,677 (+583.9%), from €5,939 to €40,616
of which Leasing and similar rights: +€37,112
- Cash +€4,329
up €4,329 (+83.5%), from €5,188 to €9,517
mainly Debts after one year (+€17,947) and Net result for the year (+€8,434)
- Receivables within one year +€731
up €731 (+65.1%), from €1,123 to €1,854
of which Trade receivables: +€459
- Debts after one year +€17,947
new in 2025: €17,947
- Profit (loss) carried forward +€8,434
up €8,434 (+67.9%), from -€12,429 to -€3,995
- Current portion of long-term debt +€7,447
new in 2025: €7,447
- Tax, wage and social debts +€2,527
up €2,527 (+107.1%), from €2,360 to €4,887
of which Remuneration and social security: +€2,360
- Accrued charges and deferred income +€2,400
new in 2025: €2,400
- Gross operating margin +€8,178
up €8,178 (+133.0%), from €6,150 to €14,328
- Depreciation +€1,395
up €1,395 (+32.8%), from €4,246 to €5,641
- Financial charges -€172
down €172 (-40.5%), from €425 to €253
of which Non-recurring financial charges: -€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 | €12,250 | €51,987 | +€39,737 | +324.4% |
| Fixed assets | 21/28 | €5,939 | €40,616 | +€34,677 | +583.9% |
| Tangible fixed assets | 22/27 | €5,939 | €40,616 | +€34,677 | +583.9% |
| Plant, machinery and equipment | 23 | €194 | €1,092 | +€898 | +462.2% |
| Furniture and vehicles | 24 | €5,745 | €2,412 | -€3,333 | -58.0% |
| Leasing and similar rights | 25 | - | €37,112 | +€37,112 | |
| Current assets | 29/58 | €6,311 | €11,371 | +€5,060 | +80.2% |
| Amounts receivable within one year | 40/41 | €1,123 | €1,854 | +€731 | +65.1% |
| Trade receivables | 40 | - | €459 | +€459 | |
| Other amounts receivable | 41 | €1,123 | €1,395 | +€272 | +24.2% |
| Cash at bank and in hand | 54/58 | €5,188 | €9,517 | +€4,329 | +83.5% |
| Total equity and liabilities | 10/49 | €12,250 | €51,987 | +€39,737 | +324.4% |
| Equity | 10/15 | €2,940 | €11,373 | +€8,434 | +286.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,969 | €2,969 | = | 0.0% |
| Distributable reserves | 133 | €2,969 | €2,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,429 | -€3,995 | +€8,434 | +67.9% |
| Amounts payable | 17/49 | €9,310 | €40,614 | +€31,303 | +336.2% |
| Amounts payable after more than one year | 17 | - | €17,947 | +€17,947 | |
| Financial debts | 170/4 | - | €17,947 | +€17,947 | |
| Amounts payable within one year | 42/48 | €9,310 | €20,267 | +€10,957 | +117.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,447 | +€7,447 | |
| Trade debts | 44 | €50 | €806 | +€756 | +1506.9% |
| Suppliers | 440/4 | €50 | €806 | +€756 | +1506.9% |
| Taxes, remuneration and social security | 45 | €2,360 | €4,887 | +€2,527 | +107.1% |
| Taxes | 450/3 | - | €167 | +€167 | |
| Remuneration and social security | 454/9 | €2,360 | €4,720 | +€2,360 | +100.0% |
| Other amounts payable | 47/48 | €6,900 | €7,127 | +€227 | +3.3% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,246 | €5,641 | +€1,395 | +32.8% |
| Other operating charges | 640/8 | €46 | - | -€46 | |
| Gross operating margin | 9900 | €6,150 | €14,328 | +€8,178 | +133.0% |
| Operating profit (loss) | 9901 | €1,858 | €8,687 | +€6,829 | +367.5% |
| Financial charges | 65/66B | €425 | €253 | -€172 | -40.5% |
| Recurring financial charges | 65 | €73 | €253 | +€180 | +245.4% |
| Non-recurring financial charges | 66B | €352 | - | -€352 | |
| Profit (loss) for the period before taxes | 9903 | €1,433 | €8,434 | +€7,001 | +488.6% |
| Profit (loss) for the period | 9904 | €1,433 | €8,434 | +€7,001 | +488.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,433 | €8,434 | +€7,001 | +488.6% |
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 8 October 2026 via checked.be.