DN-E: 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.
DN-E
Largest movements
- Receivables within one year +€5,052
up €5,052 (+102.8%), from €4,915 to €9,967
of which Trade receivables: +€2,856
- Tangible fixed assets -€4,777
down €4,777 (-61.4%), from €7,783 to €3,006
- Deferred charges and accrued income -€512
no longer reported in 2025 (was €512)
- Cash +€482
up €482 (+42.9%), from €1,123 to €1,606
mainly Net result for the year (+€10,063) and Depreciation (+€4,777)
- Profit (loss) carried forward +€10,063
up €10,063, from -€5,366 to €4,697
- Trade debts -€6,252
down €6,252 (-52.3%), from €11,959 to €5,707
- Tax, wage and social debts -€3,566
down €3,566 (-75.2%), from €4,740 to €1,174
of which Taxes: -€2,126
- Gross operating margin +€11,900
up €11,900 (+244.4%), from €4,870 to €16,770
- Depreciation -€3,839
down €3,839 (-44.6%), from €8,616 to €4,777
- Taxes +€1,174
new in 2025: €1,174
- Financial charges -€393
down €393 (-75.7%), from €519 to €126
- Other operating charges -€360
down €360 (-32.5%), from €1,110 to €750
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 | €14,333 | €14,579 | +€246 | +1.7% |
| Fixed assets | 21/28 | €7,783 | €3,006 | -€4,777 | -61.4% |
| Tangible fixed assets | 22/27 | €7,783 | €3,006 | -€4,777 | -61.4% |
| Furniture and vehicles | 24 | €7,783 | €3,006 | -€4,777 | -61.4% |
| Current assets | 29/58 | €6,550 | €11,573 | +€5,023 | +76.7% |
| Amounts receivable within one year | 40/41 | €4,915 | €9,967 | +€5,052 | +102.8% |
| Trade receivables | 40 | €3,144 | €6,000 | +€2,856 | +90.9% |
| Other amounts receivable | 41 | €1,771 | €3,967 | +€2,196 | +124.0% |
| Cash at bank and in hand | 54/58 | €1,123 | €1,606 | +€482 | +42.9% |
| Deferred charges and accrued income | 490/1 | €512 | - | -€512 | |
| Total equity and liabilities | 10/49 | €14,333 | €14,579 | +€246 | +1.7% |
| Equity | 10/15 | -€2,366 | €7,697 | +€10,063 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,366 | €4,697 | +€10,063 | |
| Amounts payable | 17/49 | €16,699 | €6,881 | -€9,818 | -58.8% |
| Amounts payable within one year | 42/48 | €16,699 | €6,881 | -€9,818 | -58.8% |
| Trade debts | 44 | €11,959 | €5,707 | -€6,252 | -52.3% |
| Suppliers | 440/4 | €11,959 | €5,707 | -€6,252 | -52.3% |
| Taxes, remuneration and social security | 45 | €4,740 | €1,174 | -€3,566 | -75.2% |
| Taxes | 450/3 | €3,300 | €1,174 | -€2,126 | -64.4% |
| Remuneration and social security | 454/9 | €1,440 | - | -€1,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,616 | €4,777 | -€3,839 | -44.6% |
| Other operating charges | 640/8 | €1,110 | €750 | -€360 | -32.5% |
| Gross operating margin | 9900 | €4,870 | €16,770 | +€11,900 | +244.4% |
| Operating profit (loss) | 9901 | -€4,857 | €11,243 | +€16,100 | |
| Financial income | 75/76B | €10 | €121 | +€111 | +1104.9% |
| Recurring financial income | 75 | €10 | €121 | +€111 | +1104.9% |
| Financial charges | 65/66B | €519 | €126 | -€393 | -75.7% |
| Recurring financial charges | 65 | €519 | €126 | -€393 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,366 | €11,238 | +€16,604 | |
| Income taxes | 67/77 | - | €1,174 | +€1,174 | |
| Profit (loss) for the period | 9904 | -€5,366 | €10,063 | +€15,430 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,366 | €10,063 | +€15,430 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.