D-PNT: 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-PNT
Largest movements
- Receivables within one year +€40,774
up €40,774 (+44.1%), from €92,511 to €133,286
of which Trade receivables: +€40,774
- Cash -€4,711
down €4,711 (-99.2%), from €4,748 to €37
mainly Receivables within one year (-€40,774) and Tax, wage and social debts (-€947)
- Profit (loss) carried forward +€36,813
up €36,813 (+66.9%), from €55,065 to €91,878
- Gross operating margin +€6,801
up €6,801 (+16.6%), from €41,029 to €47,830
- Taxes +€1,350
up €1,350 (+15.8%), from €8,522 to €9,872
- Other operating charges -€550
down €550 (-79.2%), from €694 to €144
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 | €101,359 | €136,647 | +€35,288 | +34.8% |
| Fixed assets | 21/28 | €2,907 | €1,959 | -€948 | -32.6% |
| Tangible fixed assets | 22/27 | €2,907 | €1,959 | -€948 | -32.6% |
| Plant, machinery and equipment | 23 | €2,347 | €1,832 | -€515 | -22.0% |
| Furniture and vehicles | 24 | €559 | €127 | -€432 | -77.3% |
| Current assets | 29/58 | €98,453 | €134,688 | +€36,235 | +36.8% |
| Amounts receivable within one year | 40/41 | €92,511 | €133,286 | +€40,774 | +44.1% |
| Trade receivables | 40 | €92,511 | €133,286 | +€40,774 | +44.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,748 | €37 | -€4,711 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,365 | +€172 | +14.4% |
| Total equity and liabilities | 10/49 | €101,359 | €136,647 | +€35,288 | +34.8% |
| Equity | 10/15 | €60,065 | €96,878 | +€36,813 | +61.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,065 | €91,878 | +€36,813 | +66.9% |
| Amounts payable | 17/49 | €41,294 | €39,769 | -€1,525 | -3.7% |
| Amounts payable within one year | 42/48 | €41,294 | €39,769 | -€1,525 | -3.7% |
| Trade debts | 44 | €1,271 | €449 | -€822 | -64.7% |
| Suppliers | 440/4 | €1,271 | €449 | -€822 | -64.7% |
| Taxes, remuneration and social security | 45 | €33,431 | €32,484 | -€947 | -2.8% |
| Taxes | 450/3 | €13,226 | €6,601 | -€6,625 | -50.1% |
| Remuneration and social security | 454/9 | €20,205 | €25,883 | +€5,678 | +28.1% |
| Other amounts payable | 47/48 | €6,592 | €6,837 | +€245 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €948 | -€65 | -6.4% |
| Other operating charges | 640/8 | €694 | €144 | -€550 | -79.2% |
| Gross operating margin | 9900 | €41,029 | €47,830 | +€6,801 | +16.6% |
| Operating profit (loss) | 9901 | €39,322 | €46,739 | +€7,416 | +18.9% |
| Financial charges | 65/66B | €413 | €54 | -€359 | -86.9% |
| Recurring financial charges | 65 | €413 | €54 | -€359 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €38,909 | €46,685 | +€7,775 | +20.0% |
| Income taxes | 67/77 | €8,522 | €9,872 | +€1,350 | +15.8% |
| Profit (loss) for the period | 9904 | €30,387 | €36,813 | +€6,425 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,387 | €36,813 | +€6,425 | +21.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.