D-nice: 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-nice
Largest movements
- Cash -€11,576
down €11,576 (-67.6%), from €17,121 to €5,545
mainly Other debts (-€20,000) and Investment in fixed assets (net) (-€2,243)
- Receivables within one year -€5,385
down €5,385 (-23.4%), from €23,022 to €17,638
of which Trade receivables: -€5,395
- Other debts -€20,000
down €20,000 (-23.8%), from €84,196 to €64,196
- Trade debts +€4,659
up €4,659 (+428%), from €1,088 to €5,747
- Profit (loss) carried forward -€1,167
down €1,167 (-2.3%), from -€51,844 to -€53,011
- Gross operating margin -€24,072
down €24,072 (-94.5%), from €25,464 to €1,392
- Other operating charges -€791
down €791 (-67.1%), from €1,178 to €387
- Depreciation -€447
down €447 (-19.1%), from €2,339 to €1,892
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 | €43,855 | €27,246 | -€16,609 | -37.9% |
| Fixed assets | 21/28 | €3,711 | €4,063 | +€351 | +9.5% |
| Tangible fixed assets | 22/27 | €3,711 | €4,063 | +€351 | +9.5% |
| Furniture and vehicles | 24 | €3,711 | €4,063 | +€351 | +9.5% |
| Current assets | 29/58 | €40,143 | €23,183 | -€16,960 | -42.2% |
| Amounts receivable within one year | 40/41 | €23,022 | €17,638 | -€5,385 | -23.4% |
| Trade receivables | 40 | €22,653 | €17,258 | -€5,395 | -23.8% |
| Other amounts receivable | 41 | €369 | €379 | +€10 | +2.7% |
| Cash at bank and in hand | 54/58 | €17,121 | €5,545 | -€11,576 | -67.6% |
| Total equity and liabilities | 10/49 | €43,855 | €27,246 | -€16,609 | -37.9% |
| Equity | 10/15 | -€43,784 | -€44,951 | -€1,167 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€51,844 | -€53,011 | -€1,167 | -2.3% |
| Amounts payable | 17/49 | €87,639 | €72,197 | -€15,442 | -17.6% |
| Amounts payable within one year | 42/48 | €87,620 | €72,197 | -€15,423 | -17.6% |
| Trade debts | 44 | €1,088 | €5,747 | +€4,659 | +428% |
| Suppliers | 440/4 | €1,088 | €5,747 | +€4,659 | +428% |
| Taxes, remuneration and social security | 45 | €2,335 | €2,254 | -€82 | -3.5% |
| Taxes | 450/3 | €2,335 | €2,254 | -€82 | -3.5% |
| Other amounts payable | 47/48 | €84,196 | €64,196 | -€20,000 | -23.8% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,339 | €1,892 | -€447 | -19.1% |
| Other operating charges | 640/8 | €1,178 | €387 | -€791 | -67.1% |
| Gross operating margin | 9900 | €25,464 | €1,392 | -€24,072 | -94.5% |
| Operating profit (loss) | 9901 | €21,947 | -€887 | -€22,834 | |
| Financial charges | 65/66B | €165 | €146 | -€19 | -11.4% |
| Recurring financial charges | 65 | €165 | €146 | -€19 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €21,782 | -€1,033 | -€22,815 | |
| Income taxes | 67/77 | €243 | €134 | -€109 | -44.9% |
| Profit (loss) for the period | 9904 | €21,538 | -€1,167 | -€22,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,538 | -€1,167 | -€22,706 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.