GROEP DANIS: 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.
What changed
GROEP DANIS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6.3m
2024 · €8.4m-€2.1m
Equity
€37.3m
2024 · €38.1m-€818,488
Cash
€44,425
2024 · €74,561-€30,136
Balance sheet total
€42.2m
2024 · €45.4m-€3.2m
Largest movements
Assets
- Receivables within one year -€2.8m
down €2.8m (-69.1%), from €4.0m to €1.2m
of which Other amounts receivable: -€3.5m
- Tangible fixed assets -€505,298
down €505,298 (-7.7%), from €6.6m to €6.1m
Equity and liabilities
- Other debts -€2.0m
down €2.0m (-31.6%), from €6.4m to €4.4m
- Profit (loss) carried forward -€818,488
down €818,488 (-4.0%), from €20.6m to €19.8m
Income statement
- Turnover +€1.8m
up €1.8m (+96.1%), from €1.8m to €3.6m
- Financial income -€1.5m
down €1.5m (-17.7%), from €8.4m to €7.0m
of which Financial income: -€2.4m
- Services and other goods +€1.3m
up €1.3m (+95.4%), from €1.4m to €2.7m
- Financial charges +€902,034
up €902,034 (+5,352%), from €16,853 to €918,887
of which Non-recurring financial charges: +€894,840
- Depreciation +€174,839
up €174,839 (+43.6%), from €401,396 to €576,235
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.
Result 2024
€8.4m
Turnover
+€1.8m
Other operating income
+€7,114
Services and other goods
-€1.3m
Staff costs
+€31,668
Depreciation
-€174,839
Other operating charges
-€3,718
Other operating items
-€7,324
Financial income
-€1.5m
Financial charges
-€902,034
Taxes
-€97
Result 2025
€6.3m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€7.5m
Investment
-€172,601
Financing
-€7.4m
Cash 2024
€74,561
From operations (derived)
+€7.5m
Net result for the year
+€6.3m
Depreciation
+€576,235
Receivables within one year
+€2.8m
Deferred charges and accrued income
+€4,639
Trade debts
-€189,563
Tax, wage and social debts
+€117,422
Other debts
-€2.0m
Investment (derived)
-€172,601
Investment in fixed assets (net)
-€172,601
Financing
-€7.4m
Debts after one year
-€25,355
Current portion of long-term debt
-€278,905
Contributions, distributions and other
-€7.1m
Cash 2025
€44,425
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,444,078 | €42,223,713 | -€3.2m | -7.1% |
| Fixed assets | 21/28 | €41,340,363 | €40,936,729 | -€403,634 | -1.0% |
| Intangible fixed assets | 21 | €3,039 | €24,704 | +€21,665 | +713% |
| Tangible fixed assets | 22/27 | €6,566,185 | €6,060,887 | -€505,298 | -7.7% |
| Land and buildings | 22 | €3,474,638 | €3,300,428 | -€174,210 | -5.0% |
| Plant, machinery and equipment | 23 | €2,151,739 | €1,978,975 | -€172,764 | -8.0% |
| Furniture and vehicles | 24 | €13,727 | €7,532 | -€6,195 | -45.1% |
| Leasing and similar rights | 25 | €926,082 | €773,952 | -€152,130 | -16.4% |
| Financial fixed assets | 28 | €34,771,139 | €34,851,138 | +€79,999 | +0.2% |
| Affiliated companies | 280/1 | €34,640,239 | €34,720,238 | +€79,999 | +0.2% |
| Participating interests | 280 | €34,640,239 | €34,720,238 | +€79,999 | +0.2% |
| Companies linked by participating interests | 282/3 | €130,900 | €130,900 | = | 0.0% |
| Participating interests | 282 | €130,900 | €130,900 | = | 0.0% |
| Current assets | 29/58 | €4,103,714 | €1,286,984 | -€2.8m | -68.6% |
| Amounts receivable within one year | 40/41 | €4,024,514 | €1,242,560 | -€2.8m | -69.1% |
| Trade receivables | 40 | €510,042 | €1,242,319 | +€732,277 | +144% |
| Other amounts receivable | 41 | €3,514,472 | €241 | -€3.5m | -100.0% |
| Cash at bank and in hand | 54/58 | €74,561 | €44,425 | -€30,136 | -40.4% |
| Deferred charges and accrued income | 490/1 | €4,639 | - | -€4,639 | |
| Total equity and liabilities | 10/49 | €45,444,078 | €42,223,713 | -€3.2m | -7.1% |
| Equity | 10/15 | €38,068,795 | €37,250,307 | -€818,488 | -2.2% |
| Contributions | 10/11 | €6,760,000 | €6,760,000 | = | 0.0% |
| Capital | 10 | €6,760,000 | €6,760,000 | = | 0.0% |
| Issued capital | 100 | €6,760,000 | €6,760,000 | = | 0.0% |
| Reserves | 13 | €10,684,924 | €10,684,924 | = | 0.0% |
| Non-distributable reserves | 130/1 | €676,000 | €676,000 | = | 0.0% |
| Legal reserve | 130 | €676,000 | €676,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,924 | €8,924 | = | 0.0% |
| Distributable reserves | 133 | €10,000,000 | €10,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,623,871 | €19,805,383 | -€818,488 | -4.0% |
| Amounts payable | 17/49 | €7,375,283 | €4,973,406 | -€2.4m | -32.6% |
| Amounts payable after more than one year | 17 | €25,355 | - | -€25,355 | |
| Financial debts | 170/4 | €25,355 | - | -€25,355 | |
| Leasing and similar obligations | 172 | €25,355 | - | -€25,355 | |
| Amounts payable within one year | 42/48 | €7,349,927 | €4,973,406 | -€2.4m | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €304,260 | €25,355 | -€278,905 | -91.7% |
| Trade debts | 44 | €527,802 | €338,239 | -€189,563 | -35.9% |
| Suppliers | 440/4 | €527,802 | €338,239 | -€189,563 | -35.9% |
| Taxes, remuneration and social security | 45 | €107,505 | €224,926 | +€117,422 | +109% |
| Taxes | 450/3 | €53,645 | €174,998 | +€121,353 | +226% |
| Remuneration and social security | 454/9 | €53,860 | €49,928 | -€3,931 | -7.3% |
| Other amounts payable | 47/48 | €6,410,360 | €4,384,885 | -€2.0m | -31.6% |
| Operating income | 70/76A | €2,025,553 | €3,777,824 | +€1.8m | +86.5% |
| Turnover | 70 | €1,823,136 | €3,575,616 | +€1.8m | +96.1% |
| Other operating income | 74 | €195,094 | €202,207 | +€7,114 | +3.6% |
| Non-recurring operating income | 76A | €7,324 | - | -€7,324 | |
| Operating charges | 60/66A | €2,073,464 | €3,538,702 | +€1.5m | +70.7% |
| Services and other goods | 61 | €1,381,851 | €2,700,199 | +€1.3m | +95.4% |
| Remuneration, social security and pensions | 62 | €266,520 | €234,852 | -€31,668 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401,396 | €576,235 | +€174,839 | +43.6% |
| Other operating charges | 640/8 | €23,697 | €27,415 | +€3,718 | +15.7% |
| Operating profit (loss) | 9901 | -€47,911 | €239,122 | +€287,032 | |
| Financial income | 75/76B | €8,442,648 | €6,950,722 | -€1.5m | -17.7% |
| Recurring financial income | 75 | €8,442,648 | €6,055,883 | -€2.4m | -28.3% |
| Income from financial fixed assets | 750 | €8,441,810 | €6,038,041 | -€2.4m | -28.5% |
| Income from current assets | 751 | - | €17,842 | +€17,842 | |
| Other financial income | 752/9 | €838 | €0 | -€838 | -100.0% |
| Non-recurring financial income | 76B | - | €894,839 | +€894,839 | |
| Financial charges | 65/66B | €16,853 | €918,887 | +€902,034 | +5,352% |
| Recurring financial charges | 65 | €16,853 | €24,047 | +€7,194 | +42.7% |
| Debt charges | 650 | €14,915 | €22,336 | +€7,421 | +49.8% |
| Other financial charges | 652/9 | €1,938 | €1,710 | -€227 | -11.7% |
| Non-recurring financial charges | 66B | - | €894,840 | +€894,840 | |
| Profit (loss) for the period before taxes | 9903 | €8,377,885 | €6,270,956 | -€2.1m | -25.1% |
| Income taxes | 67/77 | €448 | €544 | +€97 | +21.6% |
| Taxes | 670/3 | €448 | €544 | +€97 | +21.6% |
| Profit (loss) for the period | 9904 | €8,377,437 | €6,270,412 | -€2.1m | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,377,437 | €6,270,412 | -€2.1m | -25.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.