DANY-IMMO: 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-IMMO
Largest movements
- Cash -€28,293
down €28,293 (-60.6%), from €46,663 to €18,370
mainly Investment in fixed assets (net) (-€18,304) and Receivables within one year (-€15,044)
- Receivables within one year +€15,044
new in 2025: €15,044
of which Other amounts receivable: +€12,044
- Tangible fixed assets +€6,529
up €6,529 (+3.1%), from €208,000 to €214,529
of which Plant, machinery and equipment: +€7,508
- Other debts +€6,894
up €6,894 (+411.1%), from €1,677 to €8,571
- Tax, wage and social debts -€4,872
down €4,872 (-85.3%), from €5,710 to €838
- Profit (loss) carried forward -€3,343
down €3,343 (-6.1%), from €55,037 to €51,694
- Gross operating margin -€20,017
down €20,017 (-52.2%), from €38,367 to €18,350
- Taxes -€2,872
down €2,872 (-50.3%), from €5,710 to €2,838
- Depreciation +€2,463
up €2,463 (+26.4%), from €9,312 to €11,775
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 | €256,036 | €251,333 | -€4,703 | -1.8% |
| Fixed assets | 21/28 | €208,225 | €214,754 | +€6,529 | +3.1% |
| Tangible fixed assets | 22/27 | €208,000 | €214,529 | +€6,529 | +3.1% |
| Land and buildings | 22 | €36,441 | €35,497 | -€944 | -2.6% |
| Plant, machinery and equipment | 23 | €171,247 | €178,755 | +€7,508 | +4.4% |
| Other tangible fixed assets | 26 | €312 | €277 | -€35 | -11.2% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €47,811 | €36,579 | -€11,232 | -23.5% |
| Amounts receivable within one year | 40/41 | - | €15,044 | +€15,044 | |
| Trade receivables | 40 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | - | €12,044 | +€12,044 | |
| Cash at bank and in hand | 54/58 | €46,663 | €18,370 | -€28,293 | -60.6% |
| Deferred charges and accrued income | 490/1 | €1,148 | €3,165 | +€2,017 | +175.7% |
| Total equity and liabilities | 10/49 | €256,036 | €251,333 | -€4,703 | -1.8% |
| Equity | 10/15 | €206,727 | €200,936 | -€5,791 | -2.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | €20,938 | €20,938 | = | 0.0% |
| Reserves | 13 | €127,752 | €125,304 | -€2,448 | -1.9% |
| Non-distributable reserves | 130/1 | €3,594 | €3,594 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,594 | €3,594 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,158 | €117,710 | -€6,448 | -5.2% |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €55,037 | €51,694 | -€3,343 | -6.1% |
| Provisions and deferred taxes | 16 | €41,386 | €39,237 | -€2,149 | -5.2% |
| Deferred taxes | 168 | €41,386 | €39,237 | -€2,149 | -5.2% |
| Amounts payable | 17/49 | €7,923 | €11,160 | +€3,237 | +40.9% |
| Amounts payable within one year | 42/48 | €7,923 | €11,098 | +€3,175 | +40.1% |
| Trade debts | 44 | €536 | €1,689 | +€1,153 | +215.1% |
| Suppliers | 440/4 | €536 | €1,689 | +€1,153 | +215.1% |
| Taxes, remuneration and social security | 45 | €5,710 | €838 | -€4,872 | -85.3% |
| Taxes | 450/3 | €5,710 | €838 | -€4,872 | -85.3% |
| Other amounts payable | 47/48 | €1,677 | €8,571 | +€6,894 | +411.1% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Non-recurring operating income | 76A | €26,644 | - | -€26,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,312 | €11,775 | +€2,463 | +26.4% |
| Other operating charges | 640/8 | €2,887 | €2,975 | +€88 | +3.0% |
| Gross operating margin | 9900 | €38,367 | €18,350 | -€20,017 | -52.2% |
| Operating profit (loss) | 9901 | €26,168 | €3,600 | -€22,568 | -86.2% |
| Financial income | 75/76B | - | €281 | +€281 | |
| Recurring financial income | 75 | - | €281 | +€281 | |
| Financial charges | 65/66B | €345 | €412 | +€67 | +19.4% |
| Recurring financial charges | 65 | €345 | €412 | +€67 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €25,823 | €3,469 | -€22,354 | -86.6% |
| Transfer from deferred taxes | 780 | €1,604 | €2,149 | +€545 | +34.0% |
| Income taxes | 67/77 | €5,710 | €2,838 | -€2,872 | -50.3% |
| Profit (loss) for the period | 9904 | €21,717 | €2,780 | -€18,937 | -87.2% |
| Transfer from tax-exempt reserves | 789 | €4,811 | €6,448 | +€1,637 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,528 | €9,228 | -€17,300 | -65.2% |
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 10 October 2026 via checked.be.