VAN DAELE 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.
VAN DAELE DANNY
Largest movements
- Cash +€7,762
up €7,762 (+38.4%), from €20,199 to €27,961
mainly Net result for the year (+€3,606) and Deferred charges and accrued income (+€2,129)
- Deferred charges and accrued income -€2,129
down €2,129 (-42.4%), from €5,017 to €2,888
- Receivables within one year +€1,807
up €1,807 (+13.0%), from €13,857 to €15,664
of which Other amounts receivable: +€1,807
- Reserves +€3,606
up €3,606 (+13.4%), from €26,939 to €30,544
of which Distributable reserves: +€3,606
- Trade debts +€1,795
up €1,795 (+191.3%), from €939 to €2,734
- Tax, wage and social debts +€1,570
up €1,570 (+248.4%), from €632 to €2,202
- Gross operating margin +€10,707
up €10,707, from -€4,100 to €6,607
- Taxes +€1,366
up €1,366 (+416.7%), from €328 to €1,693
- Other operating charges -€376
down €376 (-22.7%), from €1,661 to €1,285
- Financial income +€174
up €174 (+29.0%), from €598 to €772
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 | €40,909 | €47,880 | +€6,971 | +17.0% |
| Fixed assets | 21/28 | €1,836 | €1,367 | -€469 | -25.5% |
| Tangible fixed assets | 22/27 | €1,836 | €1,367 | -€469 | -25.5% |
| Furniture and vehicles | 24 | €1,836 | €1,367 | -€469 | -25.5% |
| Current assets | 29/58 | €39,073 | €46,512 | +€7,439 | +19.0% |
| Amounts receivable within one year | 40/41 | €13,857 | €15,664 | +€1,807 | +13.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,857 | €15,664 | +€1,807 | +13.0% |
| Cash at bank and in hand | 54/58 | €20,199 | €27,961 | +€7,762 | +38.4% |
| Deferred charges and accrued income | 490/1 | €5,017 | €2,888 | -€2,129 | -42.4% |
| Total equity and liabilities | 10/49 | €40,909 | €47,880 | +€6,971 | +17.0% |
| Equity | 10/15 | €39,339 | €42,944 | +€3,606 | +9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,939 | €30,544 | +€3,606 | +13.4% |
| Non-distributable reserves | 130/1 | €1,408 | €1,408 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,408 | €1,408 | = | 0.0% |
| Distributable reserves | 133 | €25,531 | €29,137 | +€3,606 | +14.1% |
| Amounts payable | 17/49 | €1,570 | €4,935 | +€3,365 | +214.3% |
| Amounts payable within one year | 42/48 | €1,570 | €4,935 | +€3,365 | +214.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €939 | €2,734 | +€1,795 | +191.3% |
| Suppliers | 440/4 | €939 | €2,734 | +€1,795 | +191.3% |
| Taxes, remuneration and social security | 45 | €632 | €2,202 | +€1,570 | +248.4% |
| Taxes | 450/3 | €632 | €2,202 | +€1,570 | +248.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €469 | = | 0.0% |
| Other operating charges | 640/8 | €1,661 | €1,285 | -€376 | -22.7% |
| Gross operating margin | 9900 | -€4,100 | €6,607 | +€10,707 | |
| Operating profit (loss) | 9901 | -€6,230 | €4,853 | +€11,083 | |
| Financial income | 75/76B | €598 | €772 | +€174 | +29.0% |
| Recurring financial income | 75 | €598 | €772 | +€174 | +29.0% |
| Financial charges | 65/66B | €363 | €327 | -€36 | -10.0% |
| Recurring financial charges | 65 | €363 | €327 | -€36 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,994 | €5,299 | +€11,293 | |
| Income taxes | 67/77 | €328 | €1,693 | +€1,366 | +416.7% |
| Profit (loss) for the period | 9904 | -€6,322 | €3,606 | +€9,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,322 | €3,606 | +€9,927 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.