D.N.D.: 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.D.
Largest movements
- Receivables within one year +€2,113
up €2,113 (+2255.6%), from €94 to €2,207
of which Trade receivables: +€2,207
- Cash +€136
new in 2025: €136
mainly Net result for the year (+€2,509) and Other debts (+€111)
- Profit (loss) carried forward +€2,509
up €2,509 (+1.0%), from -€256,612 to -€254,103
- Trade debts -€337
down €337 (-9.1%), from €3,692 to €3,355
- Other debts +€111
up €111 (+0.1%), from €157,980 to €158,092
- Debts after one year -€33
no longer reported in 2025 (was €33)
- Gross operating margin +€2,723
up €2,723, from -€41 to €2,683
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges -€135
down €135 (-43.7%), from €309 to €174
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 | €94 | €2,343 | +€2,250 | +2401.3% |
| Current assets | 29/58 | €94 | €2,343 | +€2,250 | +2401.3% |
| Amounts receivable within one year | 40/41 | €94 | €2,207 | +€2,113 | +2255.6% |
| Trade receivables | 40 | - | €2,207 | +€2,207 | |
| Other amounts receivable | 41 | €94 | - | -€94 | |
| Cash at bank and in hand | 54/58 | - | €136 | +€136 | |
| Total equity and liabilities | 10/49 | €94 | €2,343 | +€2,250 | +2401.3% |
| Equity | 10/15 | -€161,612 | -€159,103 | +€2,509 | +1.6% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,612 | -€254,103 | +€2,509 | +1.0% |
| Amounts payable | 17/49 | €161,706 | €161,446 | -€259 | -0.2% |
| Amounts payable after more than one year | 17 | €33 | - | -€33 | |
| Financial debts | 170/4 | €33 | - | -€33 | |
| Amounts payable within one year | 42/48 | €161,672 | €161,446 | -€226 | -0.1% |
| Trade debts | 44 | €3,692 | €3,355 | -€337 | -9.1% |
| Suppliers | 440/4 | €3,692 | €3,355 | -€337 | -9.1% |
| Other amounts payable | 47/48 | €157,980 | €158,092 | +€111 | +0.1% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€41 | €2,683 | +€2,723 | |
| Operating profit (loss) | 9901 | -€428 | €2,683 | +€3,111 | |
| Financial charges | 65/66B | €309 | €174 | -€135 | -43.7% |
| Recurring financial charges | 65 | €309 | €174 | -€135 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | -€737 | €2,509 | +€3,246 | |
| Profit (loss) for the period | 9904 | -€737 | €2,509 | +€3,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€737 | €2,509 | +€3,246 |
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 9 October 2026 via checked.be.