DR. DECOO DANNY: 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.
DR. DECOO DANNY
Largest movements
- Cash +€133,440
up €133,440 (+24.1%), from €554,607 to €688,047
mainly Net result for the year (+€70,467) and Investment in fixed assets (net) (+€54,641)
- Tangible fixed assets -€56,058
down €56,058 (-94.7%), from €59,167 to €3,109
of which Furniture and vehicles: -€55,350
- Deferred charges and accrued income -€8,936
down €8,936 (-7.8%), from €114,662 to €105,726
- Reserves +€70,467
up €70,467 (+10.6%), from €662,972 to €733,440
- Other operating charges +€45,762
up €45,762 (+3696.9%), from €1,238 to €47,000
- Depreciation -€14,691
down €14,691 (-91.2%), from €16,107 to €1,416
- Taxes -€9,687
down €9,687 (-26.2%), from €36,912 to €27,224
- Financial income +€5,589
up €5,589 (+612.6%), from €912 to €6,501
- Financial charges +€4,513
up €4,513 (+3760.7%), from €120 to €4,633
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 | €748,678 | €820,026 | +€71,348 | +9.5% |
| Fixed assets | 21/28 | €59,167 | €3,109 | -€56,058 | -94.7% |
| Tangible fixed assets | 22/27 | €59,167 | €3,109 | -€56,058 | -94.7% |
| Plant, machinery and equipment | 23 | €2,604 | €1,896 | -€708 | -27.2% |
| Furniture and vehicles | 24 | €56,563 | €1,213 | -€55,350 | -97.9% |
| Current assets | 29/58 | €689,511 | €816,917 | +€127,406 | +18.5% |
| Amounts receivable within one year | 40/41 | €20,242 | €23,143 | +€2,902 | +14.3% |
| Trade receivables | 40 | €20,207 | €13,417 | -€6,790 | -33.6% |
| Other amounts receivable | 41 | €35 | €9,726 | +€9,691 | +27602.0% |
| Cash at bank and in hand | 54/58 | €554,607 | €688,047 | +€133,440 | +24.1% |
| Deferred charges and accrued income | 490/1 | €114,662 | €105,726 | -€8,936 | -7.8% |
| Total equity and liabilities | 10/49 | €748,678 | €820,026 | +€71,348 | +9.5% |
| Equity | 10/15 | €675,372 | €745,840 | +€70,467 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €662,972 | €733,440 | +€70,467 | +10.6% |
| Distributable reserves | 133 | €662,972 | €733,440 | +€70,467 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €63,000 | €63,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €63,000 | €63,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable | 17/49 | €10,305 | €11,186 | +€881 | +8.5% |
| Amounts payable within one year | 42/48 | €10,185 | €11,186 | +€1,001 | +9.8% |
| Trade debts | 44 | €44 | €236 | +€192 | +437.2% |
| Suppliers | 440/4 | €44 | €236 | +€192 | +437.2% |
| Taxes, remuneration and social security | 45 | €6,467 | €9,631 | +€3,164 | +48.9% |
| Taxes | 450/3 | €6,467 | €4,281 | -€2,186 | -33.8% |
| Remuneration and social security | 454/9 | €0 | €5,350 | +€5,350 | |
| Other amounts payable | 47/48 | €3,675 | €1,320 | -€2,355 | -64.1% |
| Accrued charges and deferred income | 492/3 | €120 | €0 | -€120 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,107 | €1,416 | -€14,691 | -91.2% |
| Other operating charges | 640/8 | €1,238 | €47,000 | +€45,762 | +3696.9% |
| Gross operating margin | 9900 | €142,792 | €144,239 | +€1,447 | +1.0% |
| Operating profit (loss) | 9901 | €125,447 | €95,823 | -€29,624 | -23.6% |
| Financial income | 75/76B | €912 | €6,501 | +€5,589 | +612.6% |
| Recurring financial income | 75 | €912 | €6,501 | +€5,589 | +612.6% |
| Financial charges | 65/66B | €120 | €4,633 | +€4,513 | +3760.7% |
| Recurring financial charges | 65 | €120 | €4,633 | +€4,513 | +3760.7% |
| Profit (loss) for the period before taxes | 9903 | €126,239 | €97,691 | -€28,548 | -22.6% |
| Income taxes | 67/77 | €36,912 | €27,224 | -€9,687 | -26.2% |
| Profit (loss) for the period | 9904 | €89,328 | €70,467 | -€18,860 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,328 | €70,467 | -€18,860 | -21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.