D.N.A.O.: 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.O.
Largest movements
- Receivables within one year +€4,128
up €4,128 (+2.8%), from €147,966 to €152,094
of which Trade receivables: +€4,124
- Other debts +€3,533
up €3,533 (+4.1%), from €86,565 to €90,098
- Gross operating margin -€2,904
down €2,904 (-83.8%), from €3,465 to €561
- Other operating charges -€231
down €231 (-28.7%), from €804 to €573
- Financial charges -€52
down €52 (-28.7%), from €182 to €130
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 | €148,288 | €152,167 | +€3,879 | +2.6% |
| Current assets | 29/58 | €148,288 | €152,167 | +€3,879 | +2.6% |
| Amounts receivable within one year | 40/41 | €147,966 | €152,094 | +€4,128 | +2.8% |
| Trade receivables | 40 | €147,966 | €152,090 | +€4,124 | +2.8% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €121 | €72 | -€49 | -40.3% |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €148,288 | €152,167 | +€3,879 | +2.6% |
| Equity | 10/15 | €61,588 | €61,446 | -€142 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €41,128 | €40,986 | -€142 | -0.3% |
| Amounts payable | 17/49 | €86,700 | €90,721 | +€4,021 | +4.6% |
| Amounts payable within one year | 42/48 | €86,700 | €90,721 | +€4,021 | +4.6% |
| Trade debts | 44 | - | €581 | +€581 | |
| Suppliers | 440/4 | - | €581 | +€581 | |
| Taxes, remuneration and social security | 45 | €135 | €42 | -€92 | -68.7% |
| Taxes | 450/3 | €135 | €42 | -€92 | -68.7% |
| Other amounts payable | 47/48 | €86,565 | €90,098 | +€3,533 | +4.1% |
| Other operating charges | 640/8 | €804 | €573 | -€231 | -28.7% |
| Gross operating margin | 9900 | €3,465 | €561 | -€2,904 | -83.8% |
| Operating profit (loss) | 9901 | €2,661 | -€12 | -€2,673 | |
| Financial charges | 65/66B | €182 | €130 | -€52 | -28.7% |
| Recurring financial charges | 65 | €182 | €130 | -€52 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €2,478 | -€142 | -€2,621 | |
| Profit (loss) for the period | 9904 | €2,478 | -€142 | -€2,621 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,478 | -€142 | -€2,621 |
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 12 October 2026 via checked.be.