4DNE: 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.
4DNE
Largest movements
- Cash +€132,513
up €132,513 (+155.3%), from €85,323 to €217,837
mainly Net result for the year (+€111,595) and Tax, wage and social debts (+€15,952)
- Tangible fixed assets -€8,008
down €8,008 (-20.9%), from €38,248 to €30,240
- Profit (loss) carried forward +€111,595
up €111,595 (+179.2%), from €62,276 to €173,871
- Tax, wage and social debts +€15,952
up €15,952 (+86.2%), from €18,515 to €34,467
- Purchases and services -€87,155
no longer reported in 2025 (was €87,155)
- Gross operating margin +€74,118
up €74,118 (+91.5%), from €80,979 to €155,097
- Taxes +€15,952
up €15,952 (+93.8%), from €17,015 to €32,967
- Depreciation +€8,008
new in 2025: €8,008
- Other operating charges +€2,042
up €2,042 (+527.2%), from €387 to €2,429
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 | €125,005 | €250,300 | +€125,295 | +100.2% |
| Fixed assets | 21/28 | €38,248 | €30,240 | -€8,008 | -20.9% |
| Tangible fixed assets | 22/27 | €38,248 | €30,240 | -€8,008 | -20.9% |
| Furniture and vehicles | 24 | €38,248 | €30,240 | -€8,008 | -20.9% |
| Current assets | 29/58 | €86,757 | €220,061 | +€133,303 | +153.7% |
| Cash at bank and in hand | 54/58 | €85,323 | €217,837 | +€132,513 | +155.3% |
| Deferred charges and accrued income | 490/1 | €1,434 | €2,224 | +€790 | +55.1% |
| Total equity and liabilities | 10/49 | €125,005 | €250,300 | +€125,295 | +100.2% |
| Equity | 10/15 | €64,776 | €176,371 | +€111,595 | +172.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,276 | €173,871 | +€111,595 | +179.2% |
| Amounts payable | 17/49 | €60,229 | €73,929 | +€13,700 | +22.7% |
| Amounts payable within one year | 42/48 | €60,229 | €73,929 | +€13,700 | +22.7% |
| Trade debts | 44 | €1,999 | €1,063 | -€936 | -46.8% |
| Suppliers | 440/4 | €1,999 | €1,063 | -€936 | -46.8% |
| Taxes, remuneration and social security | 45 | €18,515 | €34,467 | +€15,952 | +86.2% |
| Taxes | 450/3 | €18,515 | €34,467 | +€15,952 | +86.2% |
| Other amounts payable | 47/48 | €39,716 | €38,399 | -€1,316 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,155 | - | -€87,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,008 | +€8,008 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,293 | - | -€1,293 | |
| Other operating charges | 640/8 | €387 | €2,429 | +€2,042 | +527.2% |
| Gross operating margin | 9900 | €80,979 | €155,097 | +€74,118 | +91.5% |
| Operating profit (loss) | 9901 | €79,299 | €144,660 | +€65,361 | +82.4% |
| Financial charges | 65/66B | €8 | €98 | +€91 | +1170.1% |
| Recurring financial charges | 65 | €8 | €98 | +€91 | +1170.1% |
| Profit (loss) for the period before taxes | 9903 | €79,291 | €144,561 | +€65,271 | +82.3% |
| Income taxes | 67/77 | €17,015 | €32,967 | +€15,952 | +93.8% |
| Profit (loss) for the period | 9904 | €62,276 | €111,595 | +€49,319 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,276 | €111,595 | +€49,319 | +79.2% |
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 6 October 2026 via checked.be.