DANYMAT: 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.
DANYMAT
Largest movements
- Cash -€197,989
down €197,989 (-87.7%), from €225,666 to €27,676
mainly Receivables within one year (-€165,088) and Other debts (-€39,488)
- Receivables within one year +€165,088
up €165,088 (+979.7%), from €16,850 to €181,938
of which Other amounts receivable: +€162,500
- Reserves +€47,117
up €47,117 (+10.7%), from €440,462 to €487,579
of which Distributable reserves: +€55,240
- Other debts -€39,488
down €39,488 (-47.1%), from €83,769 to €44,281
- Debts after one year -€20,745
down €20,745 (-100.0%), from €20,745 to €0
of which Financial debts: -€20,745
- Gross operating margin -€80,979
down €80,979 (-44.3%), from €182,631 to €101,652
- Taxes -€18,864
down €18,864 (-49.2%), from €38,318 to €19,454
- Depreciation -€5,754
down €5,754 (-18.7%), from €30,721 to €24,967
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,189,748 | €1,156,172 | -€33,576 | -2.8% |
| Fixed assets | 21/28 | €945,883 | €945,157 | -€726 | -0.1% |
| Tangible fixed assets | 22/27 | €945,883 | €945,157 | -€726 | -0.1% |
| Land and buildings | 22 | €945,883 | €945,157 | -€726 | -0.1% |
| Current assets | 29/58 | €243,865 | €211,015 | -€32,850 | -13.5% |
| Amounts receivable within one year | 40/41 | €16,850 | €181,938 | +€165,088 | +979.7% |
| Trade receivables | 40 | €16,850 | €19,438 | +€2,588 | +15.4% |
| Other amounts receivable | 41 | - | €162,500 | +€162,500 | |
| Cash at bank and in hand | 54/58 | €225,666 | €27,676 | -€197,989 | -87.7% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,401 | +€52 | +3.8% |
| Total equity and liabilities | 10/49 | €1,189,748 | €1,156,172 | -€33,576 | -2.8% |
| Equity | 10/15 | €910,794 | €957,911 | +€47,117 | +5.2% |
| Contributions | 10/11 | €112,791 | €112,791 | = | 0.0% |
| Capital | 10 | €112,791 | €112,791 | = | 0.0% |
| Issued capital | 100 | €112,791 | €112,791 | = | 0.0% |
| Reserves | 13 | €440,462 | €487,579 | +€47,117 | +10.7% |
| Non-distributable reserves | 130/1 | €11,279 | €11,279 | = | 0.0% |
| Legal reserve | 130 | €11,279 | €11,279 | = | 0.0% |
| Tax-exempt reserves | 132 | €240,016 | €231,893 | -€8,123 | -3.4% |
| Distributable reserves | 133 | €189,167 | €244,407 | +€55,240 | +29.2% |
| Profit (loss) carried forward | 14 | €357,540 | €357,540 | = | 0.0% |
| Provisions and deferred taxes | 16 | €38,649 | €37,437 | -€1,212 | -3.1% |
| Deferred taxes | 168 | €38,649 | €37,437 | -€1,212 | -3.1% |
| Amounts payable | 17/49 | €240,306 | €160,825 | -€79,481 | -33.1% |
| Amounts payable after more than one year | 17 | €20,745 | €0 | -€20,745 | -100.0% |
| Financial debts | 170/4 | €20,745 | €0 | -€20,745 | -100.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €219,561 | €160,825 | -€58,736 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €30,680 | €20,745 | -€9,935 | -32.4% |
| Financial debts | 43 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Credit institutions | 430/8 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Trade debts | 44 | €66,529 | €74,496 | +€7,968 | +12.0% |
| Suppliers | 440/4 | €66,529 | €74,496 | +€7,968 | +12.0% |
| Advances received on contracts in progress | 46 | €428 | €428 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,156 | €5,875 | -€7,281 | -55.3% |
| Taxes | 450/3 | €13,156 | €5,875 | -€7,281 | -55.3% |
| Other amounts payable | 47/48 | €83,769 | €44,281 | -€39,488 | -47.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,721 | €24,967 | -€5,754 | -18.7% |
| Other operating charges | 640/8 | €7,609 | €8,482 | +€874 | +11.5% |
| Gross operating margin | 9900 | €182,631 | €101,652 | -€80,979 | -44.3% |
| Operating profit (loss) | 9901 | €144,301 | €68,203 | -€76,098 | -52.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €2,010 | €2,850 | +€841 | +41.8% |
| Recurring financial charges | 65 | €2,010 | €2,850 | +€841 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €142,291 | €65,359 | -€76,933 | -54.1% |
| Transfer from deferred taxes | 780 | - | €1,212 | +€1,212 | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €38,318 | €19,454 | -€18,864 | -49.2% |
| Profit (loss) for the period | 9904 | €103,974 | €47,117 | -€56,857 | -54.7% |
| Transfer from tax-exempt reserves | 789 | €5,503 | €8,123 | +€2,620 | +47.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €109,477 | €55,240 | -€54,237 | -49.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.