D&N SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€25,647
up €25,647 (+70.2%), from €36,551 to €62,197
of which Other amounts receivable: +€25,782
- Cash +€7,607
up €7,607 (+358.3%), from €2,123 to €9,730
mainly Net result for the year (+€34,245) and Depreciation (+€5,854)
- Tangible fixed assets -€3,508
down €3,508 (-21.2%), from €16,580 to €13,072
of which Furniture and vehicles: -€5,517
- Profit (loss) carried forward +€33,412
up €33,412 (+134.5%), from €24,846 to €58,258
- Tax, wage and social debts +€4,899
up €4,899 (+36.4%), from €13,452 to €18,351
- Current portion of long-term debt -€4,513
down €4,513 (-32.2%), from €14,000 to €9,487
- Trade debts -€3,406
no longer reported in 2025 (was €3,406)
- Gross operating margin +€30,797
up €30,797 (+173.7%), from €17,730 to €48,527
- Depreciation +€5,461
up €5,461 (+1391.1%), from €393 to €5,854
- Taxes +€5,112
up €5,112 (+125.1%), from €4,087 to €9,199
- Financial income +€1,167
up €1,167 (+86.6%), from €1,349 to €2,516
- Financial charges +€488
up €488 (+815.8%), from €60 to €548
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 | €57,704 | €88,095 | +€30,391 | +52.7% |
| Fixed assets | 21/28 | €19,030 | €15,522 | -€3,508 | -18.4% |
| Tangible fixed assets | 22/27 | €16,580 | €13,072 | -€3,508 | -21.2% |
| Plant, machinery and equipment | 23 | - | €2,009 | +€2,009 | |
| Furniture and vehicles | 24 | €16,580 | €11,063 | -€5,517 | -33.3% |
| Financial fixed assets | 28 | €2,450 | €2,450 | = | 0.0% |
| Current assets | 29/58 | €38,674 | €72,573 | +€33,899 | +87.7% |
| Amounts receivable within one year | 40/41 | €36,551 | €62,197 | +€25,647 | +70.2% |
| Trade receivables | 40 | €3,168 | €3,033 | -€135 | -4.3% |
| Other amounts receivable | 41 | €33,383 | €59,165 | +€25,782 | +77.2% |
| Cash at bank and in hand | 54/58 | €2,123 | €9,730 | +€7,607 | +358.3% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €57,704 | €88,095 | +€30,391 | +52.7% |
| Equity | 10/15 | €26,846 | €60,258 | +€33,412 | +124.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €24,846 | €58,258 | +€33,412 | +134.5% |
| Amounts payable | 17/49 | €30,858 | €27,838 | -€3,021 | -9.8% |
| Amounts payable within one year | 42/48 | €30,858 | €27,838 | -€3,021 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €9,487 | -€4,513 | -32.2% |
| Trade debts | 44 | €3,406 | - | -€3,406 | |
| Suppliers | 440/4 | €3,406 | - | -€3,406 | |
| Taxes, remuneration and social security | 45 | €13,452 | €18,351 | +€4,899 | +36.4% |
| Taxes | 450/3 | €13,452 | €18,351 | +€4,899 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €5,854 | +€5,461 | +1391.1% |
| Other operating charges | 640/8 | €787 | €1,198 | +€411 | +52.2% |
| Non-recurring operating charges | 66A | €31 | - | -€31 | |
| Gross operating margin | 9900 | €17,730 | €48,527 | +€30,797 | +173.7% |
| Operating profit (loss) | 9901 | €16,520 | €41,476 | +€24,956 | +151.1% |
| Financial income | 75/76B | €1,349 | €2,516 | +€1,167 | +86.6% |
| Recurring financial income | 75 | €1,349 | €2,516 | +€1,167 | +86.6% |
| Financial charges | 65/66B | €60 | €548 | +€488 | +815.8% |
| Recurring financial charges | 65 | €60 | €548 | +€488 | +815.8% |
| Profit (loss) for the period before taxes | 9903 | €17,809 | €43,444 | +€25,635 | +144.0% |
| Income taxes | 67/77 | €4,087 | €9,199 | +€5,112 | +125.1% |
| Profit (loss) for the period | 9904 | €13,721 | €34,245 | +€20,524 | +149.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,721 | €34,245 | +€20,524 | +149.6% |
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 10 October 2026 via checked.be.