DANY & LUCAS: 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 & LUCAS
Largest movements
- Receivables within one year +€15,893
up €15,893 (+108%), from €14,711 to €30,604
of which Trade receivables: +€20,999
- Tangible fixed assets -€2,742
down €2,742 (-66.3%), from €4,133 to €1,391
of which Furniture and vehicles: -€2,685
- Cash +€1,948
up €1,948 (+13.4%), from €14,552 to €16,501
mainly Trade debts (+€14,237) and Depreciation (+€2,742)
- Trade debts +€14,237
up €14,237 (+250%), from €5,685 to €19,922
- Profit (loss) carried forward +€1,402
up €1,402 (+9.9%), from €14,192 to €15,595
- Tax, wage and social debts -€499
down €499 (-5.1%), from €9,749 to €9,249
of which Remuneration and social security: -€4,820
- Gross operating margin -€13,233
down €13,233 (-54.4%), from €24,327 to €11,094
- Financial income +€2,965
up €2,965 (+156,853%), from €2 to €2,966
- Taxes -€1,756
down €1,756 (-66.3%), from €2,646 to €891
- Staff costs -€1,508
down €1,508 (-15.3%), from €9,832 to €8,323
- Depreciation -€512
down €512 (-15.7%), from €3,254 to €2,742
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,626 | €48,766 | +€15,139 | +45.0% |
| Fixed assets | 21/28 | €4,133 | €1,391 | -€2,742 | -66.3% |
| Tangible fixed assets | 22/27 | €4,133 | €1,391 | -€2,742 | -66.3% |
| Plant, machinery and equipment | 23 | €58 | - | -€58 | |
| Furniture and vehicles | 24 | €4,076 | €1,391 | -€2,685 | -65.9% |
| Current assets | 29/58 | €29,493 | €47,375 | +€17,882 | +60.6% |
| Amounts receivable within one year | 40/41 | €14,711 | €30,604 | +€15,893 | +108% |
| Trade receivables | 40 | €9,605 | €30,604 | +€20,999 | +219% |
| Other amounts receivable | 41 | €5,106 | - | -€5,106 | |
| Cash at bank and in hand | 54/58 | €14,552 | €16,501 | +€1,948 | +13.4% |
| Deferred charges and accrued income | 490/1 | €230 | €270 | +€40 | +17.4% |
| Total equity and liabilities | 10/49 | €33,626 | €48,766 | +€15,139 | +45.0% |
| Equity | 10/15 | €18,192 | €19,595 | +€1,402 | +7.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,192 | €15,595 | +€1,402 | +9.9% |
| Amounts payable | 17/49 | €15,434 | €29,171 | +€13,737 | +89.0% |
| Amounts payable within one year | 42/48 | €15,434 | €29,171 | +€13,737 | +89.0% |
| Trade debts | 44 | €5,685 | €19,922 | +€14,237 | +250% |
| Suppliers | 440/4 | €5,685 | €19,922 | +€14,237 | +250% |
| Taxes, remuneration and social security | 45 | €9,749 | €9,249 | -€499 | -5.1% |
| Taxes | 450/3 | €2,646 | €6,966 | +€4,320 | +163% |
| Remuneration and social security | 454/9 | €7,103 | €2,283 | -€4,820 | -67.9% |
| Remuneration, social security and pensions | 62 | €9,832 | €8,323 | -€1,508 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,254 | €2,742 | -€512 | -15.7% |
| Other operating charges | 640/8 | €408 | €390 | -€18 | -4.4% |
| Gross operating margin | 9900 | €24,327 | €11,094 | -€13,233 | -54.4% |
| Operating profit (loss) | 9901 | €10,833 | -€362 | -€11,195 | |
| Financial income | 75/76B | €2 | €2,966 | +€2,965 | +156,853% |
| Recurring financial income | 75 | €2 | €2,966 | +€2,965 | +156,853% |
| Financial charges | 65/66B | €81 | €312 | +€231 | +287% |
| Recurring financial charges | 65 | €81 | €312 | +€231 | +287% |
| Profit (loss) for the period before taxes | 9903 | €10,755 | €2,293 | -€8,462 | -78.7% |
| Income taxes | 67/77 | €2,646 | €891 | -€1,756 | -66.3% |
| Profit (loss) for the period | 9904 | €8,108 | €1,402 | -€6,706 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,108 | €1,402 | -€6,706 | -82.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.