DANARI: 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.
DANARI
Largest movements
- Tangible fixed assets -€18,896
down €18,896 (-24.2%), from €77,936 to €59,040
of which Furniture and vehicles: -€19,864
- Cash -€13,476
down €13,476 (-21.1%), from €63,767 to €50,291
mainly Trade debts (-€11,812) and Investment in fixed assets (net) (-€7,111)
- Trade debts -€11,812
down €11,812 (-37.8%), from €31,224 to €19,412
- Profit (loss) carried forward -€6,237
down €6,237 (-5.5%), from €112,788 to €106,551
- Debts after one year -€5,906
down €5,906 (-29.3%), from €20,157 to €14,251
- Tax, wage and social debts -€4,100
down €4,100 (-16.2%), from €25,350 to €21,249
of which Taxes: -€8,196
- Write-downs +€3,700
new in 2025: €3,700
- Staff costs +€3,521
up €3,521 (+4.2%), from €84,451 to €87,972
- Financial charges +€3,340
up €3,340 (+188%), from €1,780 to €5,120
- Depreciation +€3,131
up €3,131 (+13.7%), from €22,876 to €26,007
- Gross operating margin -€3,045
down €3,045 (-2.5%), from €120,031 to €116,986
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 | €220,093 | €192,443 | -€27,650 | -12.6% |
| Fixed assets | 21/28 | €89,336 | €70,440 | -€18,896 | -21.2% |
| Tangible fixed assets | 22/27 | €77,936 | €59,040 | -€18,896 | -24.2% |
| Plant, machinery and equipment | 23 | €34,831 | €34,232 | -€599 | -1.7% |
| Furniture and vehicles | 24 | €41,316 | €21,452 | -€19,864 | -48.1% |
| Other tangible fixed assets | 26 | €1,788 | €3,355 | +€1,567 | +87.6% |
| Financial fixed assets | 28 | €11,400 | €11,400 | = | 0.0% |
| Current assets | 29/58 | €130,758 | €122,003 | -€8,754 | -6.7% |
| Stocks and contracts in progress | 3 | €6,056 | €7,951 | +€1,896 | +31.3% |
| Stocks | 30/36 | €6,056 | €7,951 | +€1,896 | +31.3% |
| Amounts receivable within one year | 40/41 | €57,941 | €59,837 | +€1,896 | +3.3% |
| Trade receivables | 40 | €5,705 | €139 | -€5,566 | -97.6% |
| Other amounts receivable | 41 | €52,236 | €59,698 | +€7,462 | +14.3% |
| Cash at bank and in hand | 54/58 | €63,767 | €50,291 | -€13,476 | -21.1% |
| Deferred charges and accrued income | 490/1 | €2,994 | €3,924 | +€929 | +31.0% |
| Total equity and liabilities | 10/49 | €220,093 | €192,443 | -€27,650 | -12.6% |
| Equity | 10/15 | €131,388 | €125,151 | -€6,237 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,788 | €106,551 | -€6,237 | -5.5% |
| Amounts payable | 17/49 | €88,705 | €67,293 | -€21,413 | -24.1% |
| Amounts payable after more than one year | 17 | €20,157 | €14,251 | -€5,906 | -29.3% |
| Financial debts | 170/4 | €20,157 | €14,251 | -€5,906 | -29.3% |
| Amounts payable within one year | 42/48 | €68,549 | €53,042 | -€15,507 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €5,520 | €5,906 | +€386 | +7.0% |
| Trade debts | 44 | €31,224 | €19,412 | -€11,812 | -37.8% |
| Suppliers | 440/4 | €31,224 | €19,412 | -€11,812 | -37.8% |
| Taxes, remuneration and social security | 45 | €25,350 | €21,249 | -€4,100 | -16.2% |
| Taxes | 450/3 | €15,238 | €7,042 | -€8,196 | -53.8% |
| Remuneration and social security | 454/9 | €10,112 | €14,208 | +€4,096 | +40.5% |
| Other amounts payable | 47/48 | €6,455 | €6,475 | +€20 | +0.3% |
| Non-recurring operating income | 76A | - | €1,706 | +€1,706 | |
| Remuneration, social security and pensions | 62 | €84,451 | €87,972 | +€3,521 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,876 | €26,007 | +€3,131 | +13.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,700 | +€3,700 | |
| Other operating charges | 640/8 | €2,170 | €653 | -€1,517 | -69.9% |
| Non-recurring operating charges | 66A | €68 | - | -€68 | |
| Gross operating margin | 9900 | €120,031 | €116,986 | -€3,045 | -2.5% |
| Operating profit (loss) | 9901 | €10,467 | -€1,345 | -€11,811 | |
| Financial income | 75/76B | €849 | €757 | -€92 | -10.9% |
| Recurring financial income | 75 | €849 | €757 | -€92 | -10.9% |
| Financial charges | 65/66B | €1,780 | €5,120 | +€3,340 | +188% |
| Recurring financial charges | 65 | €1,780 | €5,120 | +€3,340 | +188% |
| Profit (loss) for the period before taxes | 9903 | €9,536 | -€5,708 | -€15,244 | |
| Income taxes | 67/77 | €2,972 | €530 | -€2,442 | -82.2% |
| Profit (loss) for the period | 9904 | €6,565 | -€6,237 | -€12,802 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,565 | -€6,237 | -€12,802 |
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 24 October 2026 via checked.be.