D3NA: what changed
Two fiscal 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.
D3NA
Largest movements
- Receivables within one year +€76,605
up €76,605 (+453.9%), from €16,877 to €93,482
of which Other amounts receivable: +€77,379
- Tangible fixed assets -€14,756
down €14,756 (-22.7%), from €64,897 to €50,141
of which Furniture and vehicles: -€13,722
- Cash +€14,093
up €14,093 (+12.4%), from €114,041 to €128,134
mainly Net result for the year (+€72,982) and Tax, wage and social debts (+€18,452)
- Reserves +€72,982
up €72,982 (+66.0%), from €110,572 to €183,554
- Tax, wage and social debts +€18,452
up €18,452 (+43.6%), from €42,344 to €60,797
- Debts after one year -€16,245
down €16,245 (-35.0%), from €46,354 to €30,109
- Gross operating margin -€62,949
down €62,949 (-37.0%), from €170,287 to €107,338
- Taxes -€12,488
down €12,488 (-38.8%), from €32,174 to €19,687
- Financial income +€5,735
up €5,735 (+1102930.8%), from €1 to €5,736
- Depreciation -€3,168
down €3,168 (-15.1%), from €20,972 to €17,805
- Financial charges -€2,194
down €2,194 (-48.0%), from €4,572 to €2,378
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 | €220,630 | €296,572 | +€75,943 | +34.4% |
| Fixed assets | 21/28 | €64,897 | €50,141 | -€14,756 | -22.7% |
| Tangible fixed assets | 22/27 | €64,897 | €50,141 | -€14,756 | -22.7% |
| Furniture and vehicles | 24 | €57,712 | €43,990 | -€13,722 | -23.8% |
| Other tangible fixed assets | 26 | €7,185 | €6,152 | -€1,033 | -14.4% |
| Current assets | 29/58 | €155,733 | €246,431 | +€90,698 | +58.2% |
| Amounts receivable within one year | 40/41 | €16,877 | €93,482 | +€76,605 | +453.9% |
| Trade receivables | 40 | €16,877 | €16,103 | -€775 | -4.6% |
| Other amounts receivable | 41 | - | €77,379 | +€77,379 | |
| Current investments | 50/53 | €24,750 | €24,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €114,041 | €128,134 | +€14,093 | +12.4% |
| Deferred charges and accrued income | 490/1 | €64 | €65 | +€1 | +1.1% |
| Total equity and liabilities | 10/49 | €220,630 | €296,572 | +€75,943 | +34.4% |
| Equity | 10/15 | €113,572 | €186,554 | +€72,982 | +64.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €110,572 | €183,554 | +€72,982 | +66.0% |
| Distributable reserves | 133 | €110,572 | €183,554 | +€72,982 | +66.0% |
| Amounts payable | 17/49 | €107,057 | €110,018 | +€2,960 | +2.8% |
| Amounts payable after more than one year | 17 | €46,354 | €30,109 | -€16,245 | -35.0% |
| Financial debts | 170/4 | €46,354 | €30,109 | -€16,245 | -35.0% |
| Amounts payable within one year | 42/48 | €60,703 | €79,909 | +€19,206 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €15,583 | €16,245 | +€662 | +4.2% |
| Financial debts | 43 | €7 | - | -€7 | |
| Credit institutions | 430/8 | €7 | - | -€7 | |
| Trade debts | 44 | €2,765 | €2,867 | +€102 | +3.7% |
| Suppliers | 440/4 | €2,765 | €2,867 | +€102 | +3.7% |
| Taxes, remuneration and social security | 45 | €42,344 | €60,797 | +€18,452 | +43.6% |
| Taxes | 450/3 | €42,344 | €60,797 | +€18,452 | +43.6% |
| Other amounts payable | 47/48 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,972 | €17,805 | -€3,168 | -15.1% |
| Other operating charges | 640/8 | €721 | €222 | -€499 | -69.2% |
| Non-recurring operating charges | 66A | €1,276 | - | -€1,276 | |
| Gross operating margin | 9900 | €170,287 | €107,338 | -€62,949 | -37.0% |
| Operating profit (loss) | 9901 | €147,318 | €89,311 | -€58,007 | -39.4% |
| Financial income | 75/76B | €1 | €5,736 | +€5,735 | +1102930.8% |
| Recurring financial income | 75 | €1 | €5,736 | +€5,735 | +1102930.8% |
| Financial charges | 65/66B | €4,572 | €2,378 | -€2,194 | -48.0% |
| Recurring financial charges | 65 | €4,572 | €2,378 | -€2,194 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €142,747 | €92,669 | -€50,078 | -35.1% |
| Income taxes | 67/77 | €32,174 | €19,687 | -€12,488 | -38.8% |
| Profit (loss) for the period | 9904 | €110,572 | €72,982 | -€37,590 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,572 | €72,982 | -€37,590 | -34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.