D.N.A.: 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.
D.N.A.
Largest movements
- Receivables within one year +€31,192
up €31,192 (+102%), from €30,542 to €61,734
of which Other amounts receivable: +€17,704
- Cash +€4,325
up €4,325 (+38,581%), from €11 to €4,336
mainly Debts after one year (+€35,000) and Net result for the year (+€8,532)
- Debts after one year +€35,000
new in 2025: €35,000
- Profit (loss) carried forward +€8,532
up €8,532 (+89.1%), from -€9,574 to -€1,042
- Tax, wage and social debts -€8,472
down €8,472 (-59.8%), from €14,178 to €5,706
- Financial charges +€4,864
up €4,864 (+3,681%), from €132 to €4,996
- Gross operating margin -€3,929
down €3,929 (-16.8%), from €23,339 to €19,410
- Taxes -€2,970
down €2,970 (-41.5%), from €7,148 to €4,179
- Depreciation -€2,280
down €2,280 (-97.1%), from €2,350 to €69
- Other operating charges +€426
up €426 (+35.2%), from €1,208 to €1,634
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 | €30,622 | €66,070 | +€35,447 | +116% |
| Fixed assets | 21/28 | €69 | €0 | -€69 | -100% |
| Tangible fixed assets | 22/27 | €69 | €0 | -€69 | -100% |
| Furniture and vehicles | 24 | €69 | €0 | -€69 | -100% |
| Current assets | 29/58 | €30,553 | €66,070 | +€35,516 | +116% |
| Amounts receivable within one year | 40/41 | €30,542 | €61,734 | +€31,192 | +102% |
| Trade receivables | 40 | €6,374 | €19,861 | +€13,487 | +212% |
| Other amounts receivable | 41 | €24,168 | €41,872 | +€17,704 | +73.3% |
| Cash at bank and in hand | 54/58 | €11 | €4,336 | +€4,325 | +38,581% |
| Total equity and liabilities | 10/49 | €30,622 | €66,070 | +€35,447 | +116% |
| Equity | 10/15 | €7,911 | €16,443 | +€8,532 | +108% |
| Contributions | 10/11 | €17,225 | €17,225 | = | 0.0% |
| Reserves | 13 | €260 | €260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €260 | €260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €260 | €260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,574 | -€1,042 | +€8,532 | +89.1% |
| Amounts payable | 17/49 | €22,711 | €49,627 | +€26,916 | +119% |
| Amounts payable after more than one year | 17 | - | €35,000 | +€35,000 | |
| Financial debts | 170/4 | - | €35,000 | +€35,000 | |
| Amounts payable within one year | 42/48 | €22,711 | €14,627 | -€8,084 | -35.6% |
| Trade debts | 44 | €7,733 | €8,120 | +€388 | +5.0% |
| Suppliers | 440/4 | €7,733 | €8,120 | +€388 | +5.0% |
| Taxes, remuneration and social security | 45 | €14,178 | €5,706 | -€8,472 | -59.8% |
| Taxes | 450/3 | €14,178 | €5,706 | -€8,472 | -59.8% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,350 | €69 | -€2,280 | -97.1% |
| Other operating charges | 640/8 | €1,208 | €1,634 | +€426 | +35.2% |
| Gross operating margin | 9900 | €23,339 | €19,410 | -€3,929 | -16.8% |
| Operating profit (loss) | 9901 | €19,781 | €17,707 | -€2,074 | -10.5% |
| Financial charges | 65/66B | €132 | €4,996 | +€4,864 | +3,681% |
| Recurring financial charges | 65 | €132 | €4,996 | +€4,864 | +3,681% |
| Profit (loss) for the period before taxes | 9903 | €19,649 | €12,710 | -€6,938 | -35.3% |
| Income taxes | 67/77 | €7,148 | €4,179 | -€2,970 | -41.5% |
| Profit (loss) for the period | 9904 | €12,500 | €8,532 | -€3,969 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,500 | €8,532 | -€3,969 | -31.7% |
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.