DANY SOLUTION: 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 SOLUTION
Largest movements
- Cash +€53,108
up €53,108 (+133.6%), from €39,749 to €92,858
mainly Investment in fixed assets (net) (+€29,577) and Net result for the year (+€26,658)
- Tangible fixed assets -€40,544
down €40,544 (-38.3%), from €105,977 to €65,433
of which Furniture and vehicles: -€39,877
- Stocks and contracts +€12,927
new in 2025: €12,927
- Receivables within one year -€11,814
down €11,814 (-90.2%), from €13,094 to €1,280
- Deferred charges and accrued income -€1,916
down €1,916 (-97.3%), from €1,969 to €53
- Debts after one year +€21,138
up €21,138 (+151.7%), from €13,936 to €35,074
- Tax, wage and social debts -€15,562
down €15,562 (-54.4%), from €28,618 to €13,056
- Current portion of long-term debt +€12,331
up €12,331 (+165.8%), from €7,437 to €19,768
- Trade debts +€9,427
up €9,427 (+917.4%), from €1,028 to €10,454
- Other debts -€9,231
down €9,231 (-28.2%), from €32,683 to €23,452
- Gross operating margin -€46,262
down €46,262 (-40.3%), from €114,904 to €68,643
- Taxes -€8,261
down €8,261 (-39.4%), from €20,986 to €12,726
- Depreciation -€6,604
down €6,604 (-37.6%), from €17,571 to €10,967
- Other operating charges -€3,290
down €3,290 (-16.9%), from €19,514 to €16,224
- Financial charges -€1,228
down €1,228 (-37.2%), from €3,297 to €2,069
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 | €160,790 | €172,551 | +€11,761 | +7.3% |
| Fixed assets | 21/28 | €105,977 | €65,433 | -€40,544 | -38.3% |
| Tangible fixed assets | 22/27 | €105,977 | €65,433 | -€40,544 | -38.3% |
| Plant, machinery and equipment | 23 | €1,219 | €552 | -€667 | -54.7% |
| Furniture and vehicles | 24 | €104,758 | €64,881 | -€39,877 | -38.1% |
| Current assets | 29/58 | €54,813 | €107,118 | +€52,305 | +95.4% |
| Stocks and contracts in progress | 3 | - | €12,927 | +€12,927 | |
| Contracts in progress | 37 | - | €12,927 | +€12,927 | |
| Amounts receivable within one year | 40/41 | €13,094 | €1,280 | -€11,814 | -90.2% |
| Other amounts receivable | 41 | €13,094 | €1,280 | -€11,814 | -90.2% |
| Cash at bank and in hand | 54/58 | €39,749 | €92,858 | +€53,108 | +133.6% |
| Deferred charges and accrued income | 490/1 | €1,969 | €53 | -€1,916 | -97.3% |
| Total equity and liabilities | 10/49 | €160,790 | €172,551 | +€11,761 | +7.3% |
| Equity | 10/15 | €77,090 | €70,747 | -€6,342 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,630 | €287 | -€6,342 | -95.7% |
| Amounts payable | 17/49 | €83,701 | €101,804 | +€18,103 | +21.6% |
| Amounts payable after more than one year | 17 | €13,936 | €35,074 | +€21,138 | +151.7% |
| Financial debts | 170/4 | €13,936 | €35,074 | +€21,138 | +151.7% |
| Amounts payable within one year | 42/48 | €69,765 | €66,730 | -€3,035 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €7,437 | €19,768 | +€12,331 | +165.8% |
| Trade debts | 44 | €1,028 | €10,454 | +€9,427 | +917.4% |
| Suppliers | 440/4 | €1,028 | €10,454 | +€9,427 | +917.4% |
| Taxes, remuneration and social security | 45 | €28,618 | €13,056 | -€15,562 | -54.4% |
| Taxes | 450/3 | €28,618 | €13,056 | -€15,562 | -54.4% |
| Other amounts payable | 47/48 | €32,683 | €23,452 | -€9,231 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,571 | €10,967 | -€6,604 | -37.6% |
| Other operating charges | 640/8 | €19,514 | €16,224 | -€3,290 | -16.9% |
| Gross operating margin | 9900 | €114,904 | €68,643 | -€46,262 | -40.3% |
| Operating profit (loss) | 9901 | €77,819 | €41,452 | -€36,367 | -46.7% |
| Financial charges | 65/66B | €3,297 | €2,069 | -€1,228 | -37.2% |
| Recurring financial charges | 65 | €3,297 | €2,069 | -€1,228 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €74,523 | €39,383 | -€35,139 | -47.2% |
| Income taxes | 67/77 | €20,986 | €12,726 | -€8,261 | -39.4% |
| Profit (loss) for the period | 9904 | €53,536 | €26,658 | -€26,879 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,536 | €26,658 | -€26,879 | -50.2% |
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 29 September 2026 via checked.be.