DANYTONY: 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.
DANYTONY
Largest movements
- Tangible fixed assets +€28,055
up €28,055 (+5.2%), from €535,728 to €563,783
of which Furniture and vehicles: +€44,002
- Cash +€7,852
up €7,852 (+9.8%), from €79,877 to €87,729
mainly Net result for the year (+€55,909) and Depreciation (+€29,907)
- Reserves +€20,343
up €20,343 (+13.5%), from €150,680 to €171,023
of which Distributable reserves: +€20,343
- Current portion of long-term debt +€12,434
up €12,434 (+50.9%), from €24,412 to €36,845
- Debts after one year -€9,316
down €9,316 (-2.4%), from €386,823 to €377,507
- Staff costs +€7,947
up €7,947 (+5.3%), from €150,509 to €158,456
- Depreciation +€7,407
up €7,407 (+32.9%), from €22,500 to €29,907
- Taxes -€4,880
down €4,880 (-18.8%), from €25,905 to €21,025
- Other operating charges +€4,645
up €4,645 (+85.4%), from €5,440 to €10,085
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 | €633,698 | €661,491 | +€27,793 | +4.4% |
| Fixed assets | 21/28 | €539,728 | €563,783 | +€24,055 | +4.5% |
| Intangible fixed assets | 21 | €4,000 | €0 | -€4,000 | -100% |
| Tangible fixed assets | 22/27 | €535,728 | €563,783 | +€28,055 | +5.2% |
| Land and buildings | 22 | €526,046 | €510,683 | -€15,363 | -2.9% |
| Plant, machinery and equipment | 23 | €9,033 | €8,450 | -€583 | -6.5% |
| Furniture and vehicles | 24 | €649 | €44,650 | +€44,002 | +6,780% |
| Current assets | 29/58 | €93,971 | €97,708 | +€3,737 | +4.0% |
| Stocks and contracts in progress | 3 | €6,773 | €6,525 | -€248 | -3.7% |
| Stocks | 30/36 | €6,773 | €6,525 | -€248 | -3.7% |
| Amounts receivable within one year | 40/41 | €7,301 | €1,431 | -€5,871 | -80.4% |
| Trade receivables | 40 | €2,294 | €1,431 | -€863 | -37.6% |
| Other amounts receivable | 41 | €5,007 | €0 | -€5,007 | -100% |
| Cash at bank and in hand | 54/58 | €79,877 | €87,729 | +€7,852 | +9.8% |
| Deferred charges and accrued income | 490/1 | €19 | €2,023 | +€2,004 | +10,302% |
| Total equity and liabilities | 10/49 | €633,698 | €661,491 | +€27,793 | +4.4% |
| Equity | 10/15 | €194,451 | €214,794 | +€20,343 | +10.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €150,680 | €171,023 | +€20,343 | +13.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €150,680 | €171,023 | +€20,343 | +13.5% |
| Profit (loss) carried forward | 14 | €33,771 | €33,771 | = | 0.0% |
| Amounts payable | 17/49 | €439,247 | €446,697 | +€7,450 | +1.7% |
| Amounts payable after more than one year | 17 | €386,823 | €377,507 | -€9,316 | -2.4% |
| Financial debts | 170/4 | €386,823 | €377,507 | -€9,316 | -2.4% |
| Amounts payable within one year | 42/48 | €52,425 | €69,190 | +€16,765 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €24,412 | €36,845 | +€12,434 | +50.9% |
| Trade debts | 44 | €3,421 | €5,357 | +€1,936 | +56.6% |
| Suppliers | 440/4 | €3,421 | €5,357 | +€1,936 | +56.6% |
| Taxes, remuneration and social security | 45 | €24,182 | €20,348 | -€3,835 | -15.9% |
| Taxes | 450/3 | €7,076 | €5,010 | -€2,066 | -29.2% |
| Remuneration and social security | 454/9 | €17,106 | €15,338 | -€1,768 | -10.3% |
| Other amounts payable | 47/48 | €410 | €6,640 | +€6,230 | +1,520% |
| Remuneration, social security and pensions | 62 | €150,509 | €158,456 | +€7,947 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,500 | €29,907 | +€7,407 | +32.9% |
| Other operating charges | 640/8 | €5,440 | €10,085 | +€4,645 | +85.4% |
| Gross operating margin | 9900 | €288,891 | €291,116 | +€2,225 | +0.8% |
| Operating profit (loss) | 9901 | €110,443 | €92,668 | -€17,775 | -16.1% |
| Financial income | 75/76B | €91 | €10 | -€81 | -88.9% |
| Recurring financial income | 75 | €91 | €10 | -€81 | -88.9% |
| Financial charges | 65/66B | €15,898 | €15,744 | -€154 | -1.0% |
| Recurring financial charges | 65 | €15,898 | €15,744 | -€154 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €94,636 | €76,934 | -€17,702 | -18.7% |
| Income taxes | 67/77 | €25,905 | €21,025 | -€4,880 | -18.8% |
| Profit (loss) for the period | 9904 | €68,731 | €55,909 | -€12,822 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,731 | €55,909 | -€12,822 | -18.7% |
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 17 October 2026 via checked.be.