DR. EMONDS DANNIE: 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.
DR. EMONDS DANNIE
Largest movements
- Cash +€10,153
up €10,153 (+18.7%), from €54,235 to €64,388
mainly Net result for the year (+€81,382) and Other debts (+€7,899)
- Tangible fixed assets +€6,595
up €6,595 (+72.5%), from €9,094 to €15,689
of which Other tangible fixed assets: +€7,081
- Receivables within one year -€4,817
down €4,817 (-16.0%), from €30,161 to €25,345
of which Other amounts receivable: -€6,986
- Deferred charges and accrued income -€1,479
down €1,479 (-71.4%), from €2,073 to €593
- Other debts +€7,899
up €7,899 (+10.7%), from €73,483 to €81,382
- Tax, wage and social debts +€2,024
up €2,024 (+65.2%), from €3,102 to €5,126
- Gross operating margin +€10,487
up €10,487 (+10.1%), from €103,433 to €113,920
- Taxes +€2,024
up €2,024 (+7.5%), from €27,102 to €29,126
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 | €95,563 | €106,015 | +€10,452 | +10.9% |
| Fixed assets | 21/28 | €9,094 | €15,689 | +€6,595 | +72.5% |
| Tangible fixed assets | 22/27 | €9,094 | €15,689 | +€6,595 | +72.5% |
| Furniture and vehicles | 24 | €1,053 | €567 | -€486 | -46.2% |
| Other tangible fixed assets | 26 | €8,041 | €15,122 | +€7,081 | +88.1% |
| Current assets | 29/58 | €86,469 | €90,326 | +€3,857 | +4.5% |
| Amounts receivable within one year | 40/41 | €30,161 | €25,345 | -€4,817 | -16.0% |
| Trade receivables | 40 | €13,002 | €15,171 | +€2,169 | +16.7% |
| Other amounts receivable | 41 | €17,160 | €10,174 | -€6,986 | -40.7% |
| Cash at bank and in hand | 54/58 | €54,235 | €64,388 | +€10,153 | +18.7% |
| Deferred charges and accrued income | 490/1 | €2,073 | €593 | -€1,479 | -71.4% |
| Total equity and liabilities | 10/49 | €95,563 | €106,015 | +€10,452 | +10.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €76,963 | €87,415 | +€10,452 | +13.6% |
| Amounts payable within one year | 42/48 | €76,963 | €87,415 | +€10,452 | +13.6% |
| Trade debts | 44 | €378 | €907 | +€529 | +140% |
| Suppliers | 440/4 | €378 | €907 | +€529 | +140% |
| Taxes, remuneration and social security | 45 | €3,102 | €5,126 | +€2,024 | +65.2% |
| Taxes | 450/3 | €3,102 | €5,126 | +€2,024 | +65.2% |
| Other amounts payable | 47/48 | €73,483 | €81,382 | +€7,899 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,209 | €3,111 | -€99 | -3.1% |
| Other operating charges | 640/8 | €641 | €717 | +€76 | +11.8% |
| Gross operating margin | 9900 | €103,433 | €113,920 | +€10,487 | +10.1% |
| Operating profit (loss) | 9901 | €99,582 | €110,093 | +€10,510 | +10.6% |
| Financial income | 75/76B | €1,467 | €744 | -€723 | -49.3% |
| Recurring financial income | 75 | €1,467 | €744 | -€723 | -49.3% |
| Financial charges | 65/66B | €464 | €329 | -€135 | -29.2% |
| Recurring financial charges | 65 | €464 | €329 | -€135 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €100,585 | €110,508 | +€9,922 | +9.9% |
| Income taxes | 67/77 | €27,102 | €29,126 | +€2,024 | +7.5% |
| Profit (loss) for the period | 9904 | €73,483 | €81,382 | +€7,899 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,483 | €81,382 | +€7,899 | +10.7% |
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 27 October 2026 via checked.be.