DI NOI: 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.
DI NOI
Largest movements
- Receivables within one year +€230,000
up €230,000 (+70.6%), from €325,578 to €555,578
of which Other amounts receivable: +€230,000
- Cash +€23,685
up €23,685 (+32.9%), from €72,017 to €95,702
mainly Net result for the year (+€207,111) and Depreciation (+€18,527)
- Tangible fixed assets -€18,527
down €18,527 (-25.6%), from €72,488 to €53,961
- Reserves +€105,250
new in 2026: €105,250
- Profit (loss) carried forward +€101,861
up €101,861, from -€60,297 to €41,563
- Tax, wage and social debts +€10,214
up €10,214 (+273%), from €3,740 to €13,954
- Short-term financial debts +€10,088
new in 2026: €10,088
- Taxes +€54,811
up €54,811 (+399%), from €13,740 to €68,551
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524,481 | €759,745 | +€235,264 | +44.9% |
| Fixed assets | 21/28 | €124,498 | €105,971 | -€18,527 | -14.9% |
| Tangible fixed assets | 22/27 | €72,488 | €53,961 | -€18,527 | -25.6% |
| Furniture and vehicles | 24 | €72,488 | €53,961 | -€18,527 | -25.6% |
| Financial fixed assets | 28 | €52,010 | €52,010 | = | 0.0% |
| Current assets | 29/58 | €399,982 | €653,774 | +€253,791 | +63.5% |
| Amounts receivable within one year | 40/41 | €325,578 | €555,578 | +€230,000 | +70.6% |
| Trade receivables | 40 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €300,578 | €530,578 | +€230,000 | +76.5% |
| Cash at bank and in hand | 54/58 | €72,017 | €95,702 | +€23,685 | +32.9% |
| Deferred charges and accrued income | 490/1 | €2,388 | €2,494 | +€106 | +4.5% |
| Total equity and liabilities | 10/49 | €524,481 | €759,745 | +€235,264 | +44.9% |
| Equity | 10/15 | -€41,697 | €165,413 | +€207,111 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €105,250 | +€105,250 | |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Profit (loss) carried forward | 14 | -€60,297 | €41,563 | +€101,861 | |
| Amounts payable | 17/49 | €566,178 | €594,332 | +€28,154 | +5.0% |
| Amounts payable within one year | 42/48 | €565,403 | €594,332 | +€28,928 | +5.1% |
| Financial debts | 43 | - | €10,088 | +€10,088 | |
| Credit institutions | 430/8 | - | €10,088 | +€10,088 | |
| Trade debts | 44 | €975 | €4,453 | +€3,478 | +357% |
| Suppliers | 440/4 | €975 | €4,453 | +€3,478 | +357% |
| Taxes, remuneration and social security | 45 | €3,740 | €13,954 | +€10,214 | +273% |
| Taxes | 450/3 | €3,740 | €13,954 | +€10,214 | +273% |
| Other amounts payable | 47/48 | €560,688 | €565,836 | +€5,149 | +0.9% |
| Accrued charges and deferred income | 492/3 | €774 | - | -€774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,527 | €18,527 | = | 0.0% |
| Other operating charges | 640/8 | €917 | €1,063 | +€145 | +15.8% |
| Gross operating margin | 9900 | €295,778 | €295,788 | +€10 | 0.0% |
| Operating profit (loss) | 9901 | €276,334 | €276,199 | -€135 | 0.0% |
| Financial charges | 65/66B | €153 | €537 | +€383 | +250% |
| Recurring financial charges | 65 | €153 | €537 | +€383 | +250% |
| Profit (loss) for the period before taxes | 9903 | €276,180 | €275,662 | -€518 | -0.2% |
| Income taxes | 67/77 | €13,740 | €68,551 | +€54,811 | +399% |
| Profit (loss) for the period | 9904 | €262,440 | €207,111 | -€55,330 | -21.1% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €262,440 | €101,861 | -€160,580 | -61.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.