DATERNA: 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.
DATERNA
Largest movements
- Receivables within one year -€46,476
down €46,476 (-78.8%), from €58,958 to €12,483
of which Trade receivables: -€49,195
- Tangible fixed assets +€38,322
up €38,322 (+736%), from €5,208 to €43,530
of which Furniture and vehicles: +€37,535
- Cash +€21,424
up €21,424 (+586%), from €3,655 to €25,079
mainly Receivables within one year (+€46,476) and Net result for the year (+€26,786)
- Reserves +€26,786
up €26,786 (+79.7%), from €33,597 to €60,383
- Debts after one year -€12,713
down €12,713 (-100%), from €12,713 to €0
- Trade debts -€1,357
down €1,357 (-100%), from €1,357 to €0
- Depreciation +€10,573
up €10,573 (+1,697%), from €623 to €11,196
- Gross operating margin +€3,669
up €3,669 (+8.5%), from €43,046 to €46,715
- Taxes -€1,335
down €1,335 (-15.5%), from €8,616 to €7,281
- Other operating charges +€656
new in 2025: €656
- Financial charges +€589
up €589 (+279%), from €211 to €800
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 | €67,821 | €81,091 | +€13,270 | +19.6% |
| Fixed assets | 21/28 | €5,208 | €43,530 | +€38,322 | +736% |
| Tangible fixed assets | 22/27 | €5,208 | €43,530 | +€38,322 | +736% |
| Plant, machinery and equipment | 23 | €4,320 | €5,106 | +€787 | +18.2% |
| Furniture and vehicles | 24 | €888 | €38,423 | +€37,535 | +4,226% |
| Current assets | 29/58 | €62,613 | €37,561 | -€25,052 | -40.0% |
| Amounts receivable within one year | 40/41 | €58,958 | €12,483 | -€46,476 | -78.8% |
| Trade receivables | 40 | €58,958 | €9,763 | -€49,195 | -83.4% |
| Other amounts receivable | 41 | - | €2,719 | +€2,719 | |
| Cash at bank and in hand | 54/58 | €3,655 | €25,079 | +€21,424 | +586% |
| Total equity and liabilities | 10/49 | €67,821 | €81,091 | +€13,270 | +19.6% |
| Equity | 10/15 | €36,597 | €63,383 | +€26,786 | +73.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,597 | €60,383 | +€26,786 | +79.7% |
| Distributable reserves | 133 | €33,597 | €60,383 | +€26,786 | +79.7% |
| Amounts payable | 17/49 | €31,224 | €17,708 | -€13,516 | -43.3% |
| Amounts payable after more than one year | 17 | €12,713 | €0 | -€12,713 | -100% |
| Financial debts | 170/4 | €12,713 | €0 | -€12,713 | -100% |
| Amounts payable within one year | 42/48 | €18,511 | €17,708 | -€803 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €12,287 | €12,713 | +€426 | +3.5% |
| Trade debts | 44 | €1,357 | €0 | -€1,357 | -100% |
| Suppliers | 440/4 | €1,357 | €0 | -€1,357 | -100% |
| Taxes, remuneration and social security | 45 | €4,867 | €4,995 | +€128 | +2.6% |
| Taxes | 450/3 | €4,867 | €4,995 | +€128 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623 | €11,196 | +€10,573 | +1,697% |
| Other operating charges | 640/8 | - | €656 | +€656 | |
| Gross operating margin | 9900 | €43,046 | €46,715 | +€3,669 | +8.5% |
| Operating profit (loss) | 9901 | €42,423 | €34,863 | -€7,560 | -17.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | +35,300% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +35,300% |
| Financial charges | 65/66B | €211 | €800 | +€589 | +279% |
| Recurring financial charges | 65 | €211 | €800 | +€589 | +279% |
| Profit (loss) for the period before taxes | 9903 | €42,212 | €34,067 | -€8,145 | -19.3% |
| Income taxes | 67/77 | €8,616 | €7,281 | -€1,335 | -15.5% |
| Profit (loss) for the period | 9904 | €33,597 | €26,786 | -€6,811 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,597 | €26,786 | -€6,811 | -20.3% |
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.