D.N.N. Concept: 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.N. Concept
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Cash +€18,698
up €18,698 (+61.0%), from €30,655 to €49,353
mainly Net result for the year (+€50,024) and Depreciation (+€6,830)
- Tangible fixed assets -€5,085
down €5,085 (-8.8%), from €57,685 to €52,600
of which Furniture and vehicles: -€3,301
- Deferred charges and accrued income +€2,861
new in 2025: €2,861
- Reserves +€50,024
up €50,024 (+88.7%), from €56,401 to €106,425
- Other debts -€5,348
no longer reported in 2025 (was €5,348)
- Debts after one year -€4,555
down €4,555 (-22.6%), from €20,194 to €15,639
of which Financial debts: -€4,676
- Short-term financial debts +€2,770
up €2,770 (+711%), from €390 to €3,160
- Tax, wage and social debts -€1,916
down €1,916 (-10.4%), from €18,483 to €16,567
of which Remuneration and social security: -€2,234
- Gross operating margin -€25,192
down €25,192 (-21.9%), from €115,119 to €89,927
- Taxes +€12,412
up €12,412 (+74.5%), from €16,666 to €29,077
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 | €113,801 | €154,654 | +€40,853 | +35.9% |
| Fixed assets | 21/28 | €57,685 | €52,600 | -€5,085 | -8.8% |
| Tangible fixed assets | 22/27 | €57,685 | €52,600 | -€5,085 | -8.8% |
| Land and buildings | 22 | €48,624 | €46,010 | -€2,614 | -5.4% |
| Furniture and vehicles | 24 | €5,142 | €1,841 | -€3,301 | -64.2% |
| Other tangible fixed assets | 26 | €3,919 | €4,749 | +€830 | +21.2% |
| Current assets | 29/58 | €56,116 | €102,054 | +€45,938 | +81.9% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €25,461 | €24,839 | -€622 | -2.4% |
| Trade receivables | 40 | €15,161 | €15,972 | +€811 | +5.3% |
| Other amounts receivable | 41 | €10,300 | €8,867 | -€1,433 | -13.9% |
| Cash at bank and in hand | 54/58 | €30,655 | €49,353 | +€18,698 | +61.0% |
| Deferred charges and accrued income | 490/1 | - | €2,861 | +€2,861 | |
| Total equity and liabilities | 10/49 | €113,801 | €154,654 | +€40,853 | +35.9% |
| Equity | 10/15 | €64,461 | €114,485 | +€50,024 | +77.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €56,401 | €106,425 | +€50,024 | +88.7% |
| Distributable reserves | 133 | €56,401 | €106,425 | +€50,024 | +88.7% |
| Amounts payable | 17/49 | €49,340 | €40,169 | -€9,171 | -18.6% |
| Amounts payable after more than one year | 17 | €20,194 | €15,639 | -€4,555 | -22.6% |
| Financial debts | 170/4 | €19,994 | €15,318 | -€4,676 | -23.4% |
| Other amounts payable | 178/9 | €200 | €321 | +€121 | +60.5% |
| Amounts payable within one year | 42/48 | €29,138 | €24,523 | -€4,615 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €4,539 | €4,676 | +€136 | +3.0% |
| Financial debts | 43 | €390 | €3,160 | +€2,770 | +711% |
| Credit institutions | 430/8 | €390 | €3,160 | +€2,770 | +711% |
| Trade debts | 44 | €378 | €121 | -€258 | -68.1% |
| Suppliers | 440/4 | €378 | €121 | -€258 | -68.1% |
| Taxes, remuneration and social security | 45 | €18,483 | €16,567 | -€1,916 | -10.4% |
| Taxes | 450/3 | €16,249 | €16,567 | +€318 | +2.0% |
| Remuneration and social security | 454/9 | €2,234 | - | -€2,234 | |
| Other amounts payable | 47/48 | €5,348 | - | -€5,348 | |
| Accrued charges and deferred income | 492/3 | €8 | €6 | -€1 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,988 | €6,830 | -€158 | -2.3% |
| Other operating charges | 640/8 | €683 | €871 | +€188 | +27.5% |
| Gross operating margin | 9900 | €115,119 | €89,927 | -€25,192 | -21.9% |
| Operating profit (loss) | 9901 | €107,447 | €82,225 | -€25,222 | -23.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €3,937 | €3,124 | -€813 | -20.6% |
| Recurring financial charges | 65 | €3,937 | €3,124 | -€813 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €103,516 | €79,101 | -€24,415 | -23.6% |
| Income taxes | 67/77 | €16,666 | €29,077 | +€12,412 | +74.5% |
| Profit (loss) for the period | 9904 | €86,850 | €50,024 | -€36,826 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,850 | €50,024 | -€36,826 | -42.4% |
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 1 November 2026 via checked.be.