D.N.B.P.: 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.B.P.
Largest movements
- Cash -€2,466
down €2,466 (-8.5%), from €29,108 to €26,642
mainly Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€2,102
down €2,102 (-7.9%), from €26,718 to €24,616
- Reserves -€5,138
down €5,138 (-18.0%), from €28,538 to €23,400
of which Distributable reserves: -€5,138
- Tax, wage and social debts +€570
up €570 (+90.6%), from €629 to €1,199
- Gross operating margin +€492
up €492 (+4.8%), from €10,158 to €10,650
- Taxes +€140
up €140 (+6.6%), from €2,129 to €2,269
- Purchases and services +€110
up €110 (+5.1%), from €2,146 to €2,256
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 | €55,911 | €51,343 | -€4,568 | -8.2% |
| Fixed assets | 21/28 | €26,718 | €24,616 | -€2,102 | -7.9% |
| Tangible fixed assets | 22/27 | €26,718 | €24,616 | -€2,102 | -7.9% |
| Land and buildings | 22 | €26,718 | €24,616 | -€2,102 | -7.9% |
| Current assets | 29/58 | €29,193 | €26,727 | -€2,466 | -8.4% |
| Cash at bank and in hand | 54/58 | €29,108 | €26,642 | -€2,466 | -8.5% |
| Deferred charges and accrued income | 490/1 | €85 | €85 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,911 | €51,343 | -€4,568 | -8.2% |
| Equity | 10/15 | €45,282 | €40,144 | -€5,138 | -11.3% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Reserves | 13 | €28,538 | €23,400 | -€5,138 | -18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,678 | €21,540 | -€5,138 | -19.3% |
| Profit (loss) carried forward | 14 | €1,244 | €1,244 | = | 0.0% |
| Amounts payable | 17/49 | €10,629 | €11,199 | +€570 | +5.4% |
| Amounts payable within one year | 42/48 | €10,629 | €11,199 | +€570 | +5.4% |
| Taxes, remuneration and social security | 45 | €629 | €1,199 | +€570 | +90.6% |
| Taxes | 450/3 | €629 | €1,199 | +€570 | +90.6% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,146 | €2,256 | +€110 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,103 | €2,102 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,228 | €1,267 | +€39 | +3.2% |
| Gross operating margin | 9900 | €10,158 | €10,650 | +€492 | +4.8% |
| Operating profit (loss) | 9901 | €6,827 | €7,281 | +€454 | +6.7% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €6,692 | €7,131 | +€439 | +6.6% |
| Income taxes | 67/77 | €2,129 | €2,269 | +€140 | +6.6% |
| Profit (loss) for the period | 9904 | €4,563 | €4,862 | +€299 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,563 | €4,862 | +€299 | +6.6% |
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 28 October 2026 via checked.be.