DANY - MOD: 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 - MOD
Largest movements
- Cash -€63,731
down €63,731 (-9.6%), from €663,320 to €599,589
mainly Other debts (-€148,922) and Investment in fixed assets (net) (-€60,528)
- Other debts -€148,922
down €148,922 (-71.3%), from €208,910 to €59,988
- Reserves +€90,000
up €90,000 (+22.4%), from €401,860 to €491,860
- Gross operating margin +€22,972
up €22,972 (+5.3%), from €430,354 to €453,326
- Financial charges -€11,422
down €11,422 (-26.3%), from €43,457 to €32,035
of which Non-recurring financial charges: -€8,598
- Taxes +€10,257
up €10,257 (+29.7%), from €34,486 to €44,743
- Other operating charges +€8,536
up €8,536 (+121.8%), from €7,007 to €15,543
- Financial income +€7,882
up €7,882 (+262.7%), from €3,000 to €10,882
of which Non-recurring financial income: +€5,751
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 | €1,875,561 | €1,796,355 | -€79,206 | -4.2% |
| Fixed assets | 21/28 | €946,422 | €942,678 | -€3,744 | -0.4% |
| Tangible fixed assets | 22/27 | €946,422 | €942,678 | -€3,744 | -0.4% |
| Land and buildings | 22 | €743,588 | €711,492 | -€32,096 | -4.3% |
| Plant, machinery and equipment | 23 | €11,025 | €11,024 | -€1 | 0.0% |
| Furniture and vehicles | 24 | €19,089 | €33,033 | +€13,944 | +73.0% |
| Other tangible fixed assets | 26 | €172,720 | €187,129 | +€14,409 | +8.3% |
| Current assets | 29/58 | €929,139 | €853,677 | -€75,462 | -8.1% |
| Stocks and contracts in progress | 3 | €245,927 | €240,834 | -€5,093 | -2.1% |
| Stocks | 30/36 | €245,927 | €240,834 | -€5,093 | -2.1% |
| Amounts receivable within one year | 40/41 | €4,500 | - | -€4,500 | |
| Trade receivables | 40 | €4,500 | - | -€4,500 | |
| Cash at bank and in hand | 54/58 | €663,320 | €599,589 | -€63,731 | -9.6% |
| Deferred charges and accrued income | 490/1 | €15,392 | €13,254 | -€2,138 | -13.9% |
| Total equity and liabilities | 10/49 | €1,875,561 | €1,796,355 | -€79,206 | -4.2% |
| Equity | 10/15 | €1,016,241 | €1,111,704 | +€95,463 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €401,860 | €491,860 | +€90,000 | +22.4% |
| Non-distributable reserves | 130/1 | €401,860 | €491,860 | +€90,000 | +22.4% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €400,000 | €490,000 | +€90,000 | +22.5% |
| Profit (loss) carried forward | 14 | €595,781 | €601,244 | +€5,463 | +0.9% |
| Amounts payable | 17/49 | €859,320 | €684,651 | -€174,669 | -20.3% |
| Amounts payable after more than one year | 17 | €86,954 | €79,856 | -€7,098 | -8.2% |
| Financial debts | 170/4 | €86,954 | €79,856 | -€7,098 | -8.2% |
| Amounts payable within one year | 42/48 | €772,366 | €604,794 | -€167,572 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €108,877 | €91,574 | -€17,303 | -15.9% |
| Financial debts | 43 | €114,685 | €118,150 | +€3,465 | +3.0% |
| Credit institutions | 430/8 | €114,685 | €118,150 | +€3,465 | +3.0% |
| Trade debts | 44 | €249,216 | €257,133 | +€7,917 | +3.2% |
| Suppliers | 440/4 | €249,216 | €257,133 | +€7,917 | +3.2% |
| Taxes, remuneration and social security | 45 | €90,678 | €77,949 | -€12,729 | -14.0% |
| Taxes | 450/3 | €61,337 | €27,752 | -€33,585 | -54.8% |
| Remuneration and social security | 454/9 | €29,341 | €50,197 | +€20,856 | +71.1% |
| Other amounts payable | 47/48 | €208,910 | €59,988 | -€148,922 | -71.3% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €205,587 | €212,152 | +€6,565 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,564 | €64,272 | -€1,292 | -2.0% |
| Other operating charges | 640/8 | €7,007 | €15,543 | +€8,536 | +121.8% |
| Gross operating margin | 9900 | €430,354 | €453,326 | +€22,972 | +5.3% |
| Operating profit (loss) | 9901 | €152,196 | €161,359 | +€9,163 | +6.0% |
| Financial income | 75/76B | €3,000 | €10,882 | +€7,882 | +262.7% |
| Recurring financial income | 75 | €2,907 | €5,038 | +€2,131 | +73.3% |
| Non-recurring financial income | 76B | €93 | €5,844 | +€5,751 | +6183.9% |
| Financial charges | 65/66B | €43,457 | €32,035 | -€11,422 | -26.3% |
| Recurring financial charges | 65 | €28,613 | €25,789 | -€2,824 | -9.9% |
| Non-recurring financial charges | 66B | €14,844 | €6,246 | -€8,598 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €111,739 | €140,206 | +€28,467 | +25.5% |
| Income taxes | 67/77 | €34,486 | €44,743 | +€10,257 | +29.7% |
| Profit (loss) for the period | 9904 | €77,253 | €95,463 | +€18,210 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,253 | €95,463 | +€18,210 | +23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.