DANYAL: 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.
DANYAL
Largest movements
- Cash -€26,100
down €26,100 (-68.7%), from €38,010 to €11,910
mainly Net result for the year (-€26,169) and Receivables within one year (-€6,051)
- Receivables within one year +€6,051
up €6,051 (+59.1%), from €10,236 to €16,286
- Intangible fixed assets -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Profit (loss) carried forward -€26,169
down €26,169, from €25,043 to -€1,126
- Trade debts +€3,744
up €3,744 (+17.2%), from €21,777 to €25,521
- Gross operating margin -€61,018
down €61,018, from €46,978 to -€14,039
- Staff costs -€14,906
down €14,906 (-79.0%), from €18,878 to €3,972
- Taxes -€4,100
no longer reported in 2025 (was €4,100)
- Other operating charges +€1,569
up €1,569 (+66.6%), from €2,355 to €3,924
- Financial charges -€1,527
down €1,527 (-34.2%), from €4,464 to €2,937
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 | €82,815 | €61,485 | -€21,330 | -25.8% |
| Fixed assets | 21/28 | €4,372 | €3,075 | -€1,297 | -29.7% |
| Intangible fixed assets | 21 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,372 | €1,075 | -€297 | -21.7% |
| Plant, machinery and equipment | 23 | €1,372 | €1,075 | -€297 | -21.7% |
| Current assets | 29/58 | €78,443 | €58,411 | -€20,033 | -25.5% |
| Stocks and contracts in progress | 3 | €30,000 | €30,000 | = | 0.0% |
| Stocks | 30/36 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,236 | €16,286 | +€6,051 | +59.1% |
| Other amounts receivable | 41 | €10,236 | €16,286 | +€6,051 | +59.1% |
| Cash at bank and in hand | 54/58 | €38,010 | €11,910 | -€26,100 | -68.7% |
| Deferred charges and accrued income | 490/1 | €197 | €214 | +€17 | +8.4% |
| Total equity and liabilities | 10/49 | €82,815 | €61,485 | -€21,330 | -25.8% |
| Equity | 10/15 | €27,243 | €1,074 | -€26,169 | -96.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,043 | -€1,126 | -€26,169 | |
| Amounts payable | 17/49 | €55,572 | €60,411 | +€4,839 | +8.7% |
| Amounts payable within one year | 42/48 | €55,572 | €60,411 | +€4,839 | +8.7% |
| Trade debts | 44 | €21,777 | €25,521 | +€3,744 | +17.2% |
| Suppliers | 440/4 | €21,777 | €25,521 | +€3,744 | +17.2% |
| Taxes, remuneration and social security | 45 | €19,370 | €19,774 | +€404 | +2.1% |
| Taxes | 450/3 | €16,034 | €16,034 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,336 | €3,740 | +€404 | +12.1% |
| Other amounts payable | 47/48 | €14,425 | €15,116 | +€691 | +4.8% |
| Remuneration, social security and pensions | 62 | €18,878 | €3,972 | -€14,906 | -79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €1,297 | +€182 | +16.4% |
| Other operating charges | 640/8 | €2,355 | €3,924 | +€1,569 | +66.6% |
| Gross operating margin | 9900 | €46,978 | -€14,039 | -€61,018 | |
| Operating profit (loss) | 9901 | €24,631 | -€23,232 | -€47,863 | |
| Financial charges | 65/66B | €4,464 | €2,937 | -€1,527 | -34.2% |
| Recurring financial charges | 65 | €4,464 | €2,937 | -€1,527 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €20,167 | -€26,169 | -€46,336 | |
| Income taxes | 67/77 | €4,100 | - | -€4,100 | |
| Profit (loss) for the period | 9904 | €16,067 | -€26,169 | -€42,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,067 | -€26,169 | -€42,236 |
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 4 October 2026 via checked.be.