Dany Super Activ: 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 Super Activ
Largest movements
- Receivables within one year +€4,964
up €4,964 (+16.7%), from €29,692 to €34,656
of which Other amounts receivable: +€5,467
- Cash +€940
up €940 (+15.7%), from €5,971 to €6,911
mainly Net result for the year (+€13,205) and Other debts (+€4,247)
- Profit (loss) carried forward +€13,205
up €13,205 (+18,346%), from €72 to €13,277
- Reserves -€4,247
down €4,247 (-17.8%), from €23,818 to €19,571
- Other debts +€4,247
new in 2025: €4,247
- Trade debts -€4,084
down €4,084 (-55.8%), from €7,315 to €3,231
- Accrued charges and deferred income -€1,970
no longer reported in 2025 (was €1,970)
- Gross operating margin +€6,710
up €6,710 (+63.4%), from €10,588 to €17,298
- Turnover +€3,885
up €3,885 (+16.9%), from €23,012 to €26,897
- Purchases and services -€2,829
down €2,829 (-22.8%), from €12,423 to €9,595
- Taxes +€660
up €660 (+22.1%), from €2,981 to €3,641
- Other operating charges -€359
down €359 (-60.2%), from €596 to €237
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.
Derived cash bridge
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 | €35,663 | €41,567 | +€5,903 | +16.6% |
| Current assets | 29/58 | €35,663 | €41,567 | +€5,903 | +16.6% |
| Amounts receivable within one year | 40/41 | €29,692 | €34,656 | +€4,964 | +16.7% |
| Trade receivables | 40 | €7,251 | €6,747 | -€504 | -6.9% |
| Other amounts receivable | 41 | €22,441 | €27,909 | +€5,467 | +24.4% |
| Cash at bank and in hand | 54/58 | €5,971 | €6,911 | +€940 | +15.7% |
| Total equity and liabilities | 10/49 | €35,663 | €41,567 | +€5,903 | +16.6% |
| Equity | 10/15 | €23,890 | €32,848 | +€8,959 | +37.5% |
| Reserves | 13 | €23,818 | €19,571 | -€4,247 | -17.8% |
| Distributable reserves | 133 | €23,818 | €19,571 | -€4,247 | -17.8% |
| Profit (loss) carried forward | 14 | €72 | €13,277 | +€13,205 | +18,346% |
| Amounts payable | 17/49 | €11,774 | €8,718 | -€3,055 | -26.0% |
| Amounts payable within one year | 42/48 | €9,804 | €8,718 | -€1,085 | -11.1% |
| Trade debts | 44 | €7,315 | €3,231 | -€4,084 | -55.8% |
| Suppliers | 440/4 | €7,315 | €3,231 | -€4,084 | -55.8% |
| Taxes, remuneration and social security | 45 | €2,489 | €1,241 | -€1,248 | -50.1% |
| Taxes | 450/3 | €2,489 | €1,241 | -€1,248 | -50.1% |
| Other amounts payable | 47/48 | - | €4,247 | +€4,247 | |
| Accrued charges and deferred income | 492/3 | €1,970 | - | -€1,970 | |
| Turnover | 70 | €23,012 | €26,897 | +€3,885 | +16.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,423 | €9,595 | -€2,829 | -22.8% |
| Other operating charges | 640/8 | €596 | €237 | -€359 | -60.2% |
| Gross operating margin | 9900 | €10,588 | €17,298 | +€6,710 | +63.4% |
| Operating profit (loss) | 9901 | €9,993 | €17,061 | +€7,069 | +70.7% |
| Financial charges | 65/66B | €240 | €215 | -€24 | -10.2% |
| Recurring financial charges | 65 | €240 | €215 | -€24 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €9,753 | €16,846 | +€7,093 | +72.7% |
| Income taxes | 67/77 | €2,981 | €3,641 | +€660 | +22.1% |
| Profit (loss) for the period | 9904 | €6,772 | €13,205 | +€6,433 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,772 | €13,205 | +€6,433 | +95.0% |
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 27 October 2026 via checked.be.