DN LINE: 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 LINE
Largest movements
- Receivables within one year +€12,533
up €12,533 (+155.5%), from €8,058 to €20,591
of which Trade receivables: +€12,336
- Tangible fixed assets +€9,153
up €9,153 (+113.4%), from €8,074 to €17,227
- Cash -€5,527
down €5,527 (-92.2%), from €5,995 to €467
mainly Receivables within one year (-€12,533) and Investment in fixed assets (net) (-€9,201)
- Deferred charges and accrued income +€3,098
new in 2025: €3,098
- Other debts +€13,026
new in 2025: €13,026
- Profit (loss) carried forward +€10,086
up €10,086 (+346.7%), from €2,909 to €12,995
- Trade debts -€7,184
down €7,184 (-99.7%), from €7,205 to €21
- Tax, wage and social debts +€3,328
up €3,328 (+165.3%), from €2,013 to €5,341
of which Remuneration and social security: +€1,844
- Purchases and services -€59,024
no longer reported in 2025 (was €59,024)
- Gross operating margin +€22,549
up €22,549 (+91.0%), from €24,773 to €47,322
- Other operating charges +€8,723
up €8,723 (+1598.6%), from €546 to €9,268
- Staff costs +€5,035
up €5,035 (+25.5%), from €19,752 to €24,787
- Depreciation -€3,085
down €3,085 (-98.5%), from €3,132 to €47
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 | €22,127 | €41,384 | +€19,257 | +87.0% |
| Fixed assets | 21/28 | €8,074 | €17,227 | +€9,153 | +113.4% |
| Tangible fixed assets | 22/27 | €8,074 | €17,227 | +€9,153 | +113.4% |
| Furniture and vehicles | 24 | €8,074 | €17,227 | +€9,153 | +113.4% |
| Current assets | 29/58 | €14,053 | €24,157 | +€10,104 | +71.9% |
| Amounts receivable within one year | 40/41 | €8,058 | €20,591 | +€12,533 | +155.5% |
| Trade receivables | 40 | €6,647 | €18,983 | +€12,336 | +185.6% |
| Other amounts receivable | 41 | €1,412 | €1,609 | +€197 | +13.9% |
| Cash at bank and in hand | 54/58 | €5,995 | €467 | -€5,527 | -92.2% |
| Deferred charges and accrued income | 490/1 | - | €3,098 | +€3,098 | |
| Total equity and liabilities | 10/49 | €22,127 | €41,384 | +€19,257 | +87.0% |
| Equity | 10/15 | €12,909 | €22,995 | +€10,086 | +78.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,909 | €12,995 | +€10,086 | +346.7% |
| Amounts payable | 17/49 | €9,218 | €18,389 | +€9,171 | +99.5% |
| Amounts payable within one year | 42/48 | €9,218 | €18,389 | +€9,171 | +99.5% |
| Trade debts | 44 | €7,205 | €21 | -€7,184 | -99.7% |
| Suppliers | 440/4 | €7,205 | €21 | -€7,184 | -99.7% |
| Taxes, remuneration and social security | 45 | €2,013 | €5,341 | +€3,328 | +165.3% |
| Taxes | 450/3 | €852 | €2,336 | +€1,484 | +174.2% |
| Remuneration and social security | 454/9 | €1,162 | €3,006 | +€1,844 | +158.8% |
| Other amounts payable | 47/48 | - | €13,026 | +€13,026 | |
| Non-recurring operating income | 76A | €3,481 | - | -€3,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,024 | - | -€59,024 | |
| Remuneration, social security and pensions | 62 | €19,752 | €24,787 | +€5,035 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,132 | €47 | -€3,085 | -98.5% |
| Other operating charges | 640/8 | €546 | €9,268 | +€8,723 | +1598.6% |
| Non-recurring operating charges | 66A | €1,602 | - | -€1,602 | |
| Gross operating margin | 9900 | €24,773 | €47,322 | +€22,549 | +91.0% |
| Operating profit (loss) | 9901 | -€258 | €13,219 | +€13,477 | |
| Financial charges | 65/66B | €240 | €629 | +€389 | +162.2% |
| Recurring financial charges | 65 | €240 | €210 | -€30 | -12.4% |
| Non-recurring financial charges | 66B | - | €419 | +€419 | |
| Profit (loss) for the period before taxes | 9903 | -€498 | €12,590 | +€13,088 | |
| Income taxes | 67/77 | - | €2,504 | +€2,504 | |
| Profit (loss) for the period | 9904 | -€498 | €10,086 | +€10,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€498 | €10,086 | +€10,584 |
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 5 October 2026 via checked.be.