DASNOIS Nicolas & Co: 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.
DASNOIS Nicolas & Co
Largest movements
- Receivables within one year -€256,140
down €256,140 (-65.2%), from €392,740 to €136,600
of which Other amounts receivable: -€254,598
- Stocks and contracts -€64,617
down €64,617 (-8.2%), from €789,166 to €724,549
- Tangible fixed assets -€43,349
down €43,349 (-6.2%), from €695,878 to €652,529
- Cash +€38,140
up €38,140 (+6.7%), from €571,026 to €609,165
mainly Other debts (+€365,761) and Receivables within one year (+€256,140)
- Reserves -€650,440
down €650,440 (-37.3%), from €1.7m to €1.1m
of which Distributable reserves: -€650,440
- Other debts +€365,761
up €365,761 (+173%), from €211,074 to €576,835
- Tax, wage and social debts -€55,136
down €55,136 (-39.5%), from €139,606 to €84,470
of which Taxes: -€68,664
- Gross operating margin -€117,014
down €117,014 (-13.3%), from €879,751 to €762,737
- Taxes -€61,206
down €61,206 (-35.1%), from €174,502 to €113,296
- Staff costs +€46,551
up €46,551 (+29.9%), from €155,468 to €202,019
- Financial charges +€20,312
up €20,312 (+34.6%), from €58,781 to €79,094
of which Financial charges: +€20,312
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 | €2,769,829 | €2,441,376 | -€328,453 | -11.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €695,878 | €652,529 | -€43,349 | -6.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €695,878 | €652,529 | -€43,349 | -6.2% |
| Land and buildings | 22 | €526,989 | €514,666 | -€12,323 | -2.3% |
| Plant, machinery and equipment | 23 | €41,487 | €23,574 | -€17,913 | -43.2% |
| Furniture and vehicles | 24 | €127,403 | €114,289 | -€13,113 | -10.3% |
| Current assets | 29/58 | €2,073,951 | €1,788,847 | -€285,104 | -13.7% |
| Stocks and contracts in progress | 3 | €789,166 | €724,549 | -€64,617 | -8.2% |
| Stocks | 30/36 | €789,166 | €724,549 | -€64,617 | -8.2% |
| Amounts receivable within one year | 40/41 | €392,740 | €136,600 | -€256,140 | -65.2% |
| Trade receivables | 40 | €84,491 | €82,949 | -€1,542 | -1.8% |
| Other amounts receivable | 41 | €308,249 | €53,651 | -€254,598 | -82.6% |
| Current investments | 50/53 | €318,532 | €318,532 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €571,026 | €609,165 | +€38,140 | +6.7% |
| Deferred charges and accrued income | 490/1 | €2,487 | - | -€2,487 | |
| Total equity and liabilities | 10/49 | €2,769,829 | €2,441,376 | -€328,453 | -11.9% |
| Equity | 10/15 | €2,122,407 | €1,471,967 | -€650,440 | -30.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,742,400 | €1,091,960 | -€650,440 | -37.3% |
| Non-distributable reserves | 130/1 | €20,800 | €20,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,800 | €20,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €1,637,400 | €986,960 | -€650,440 | -39.7% |
| Profit (loss) carried forward | 14 | €280,007 | €280,007 | +€0 | 0.0% |
| Amounts payable | 17/49 | €647,422 | €969,409 | +€321,987 | +49.7% |
| Amounts payable within one year | 42/48 | €552,572 | €866,852 | +€314,280 | +56.9% |
| Trade debts | 44 | €201,892 | €205,547 | +€3,654 | +1.8% |
| Suppliers | 440/4 | €201,892 | €205,547 | +€3,654 | +1.8% |
| Taxes, remuneration and social security | 45 | €139,606 | €84,470 | -€55,136 | -39.5% |
| Taxes | 450/3 | €106,319 | €37,655 | -€68,664 | -64.6% |
| Remuneration and social security | 454/9 | €33,287 | €46,815 | +€13,528 | +40.6% |
| Other amounts payable | 47/48 | €211,074 | €576,835 | +€365,761 | +173% |
| Accrued charges and deferred income | 492/3 | €94,850 | €102,557 | +€7,707 | +8.1% |
| Remuneration, social security and pensions | 62 | €155,468 | €202,019 | +€46,551 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,688 | €108,324 | +€3,636 | +3.5% |
| Other operating charges | 640/8 | €16,883 | €19,669 | +€2,786 | +16.5% |
| Gross operating margin | 9900 | €879,751 | €762,737 | -€117,014 | -13.3% |
| Operating profit (loss) | 9901 | €602,711 | €432,725 | -€169,987 | -28.2% |
| Financial income | 75/76B | €10,189 | €9,525 | -€663 | -6.5% |
| Recurring financial income | 75 | €10,189 | €9,525 | -€663 | -6.5% |
| Financial charges | 65/66B | €58,781 | €79,094 | +€20,312 | +34.6% |
| Recurring financial charges | 65 | €58,781 | €79,094 | +€20,312 | +34.6% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €554,119 | €363,156 | -€190,963 | -34.5% |
| Income taxes | 67/77 | €174,502 | €113,296 | -€61,206 | -35.1% |
| Profit (loss) for the period | 9904 | €379,616 | €249,860 | -€129,756 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €379,616 | €249,860 | -€129,756 | -34.2% |
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 31 October 2026 via checked.be.