DN-Y Management: 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.
DN-Y Management
Largest movements
- Tangible fixed assets +€76,446
up €76,446 (+246%), from €31,100 to €107,546
- Cash +€64,614
up €64,614 (+123%), from €52,414 to €117,029
mainly Net result for the year (+€117,106) and Debts after one year (+€42,390)
- Current investments +€39,252
up €39,252 (+462%), from €8,501 to €47,753
- Receivables within one year +€36,842
up €36,842 (+455%), from €8,101 to €44,943
- Profit (loss) carried forward +€117,106
up €117,106 (+222%), from €52,779 to €169,884
- Debts after one year +€42,390
up €42,390 (+204%), from €20,773 to €63,163
- Tax, wage and social debts +€40,675
up €40,675 (+281%), from €14,478 to €55,153
- Current portion of long-term debt +€18,339
up €18,339 (+338%), from €5,433 to €23,772
- Gross operating margin +€110,976
up €110,976 (+144%), from €76,990 to €187,966
- Taxes +€26,623
up €26,623 (+184%), from €14,495 to €41,118
- Other operating charges +€13,837
up €13,837 (+4,612%), from €300 to €14,137
- Depreciation +€8,298
up €8,298 (+141%), from €5,901 to €14,199
- Financial income +€2,680
up €2,680 (+1,275%), from €210 to €2,890
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.
Derived cash bridge
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 | €101,578 | €320,039 | +€218,461 | +215% |
| Formation expenses | 20 | €212 | €0 | -€212 | -100% |
| Fixed assets | 21/28 | €32,350 | €108,796 | +€76,446 | +236% |
| Tangible fixed assets | 22/27 | €31,100 | €107,546 | +€76,446 | +246% |
| Furniture and vehicles | 24 | €31,100 | €107,546 | +€76,446 | +246% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €69,016 | €211,242 | +€142,226 | +206% |
| Amounts receivable within one year | 40/41 | €8,101 | €44,943 | +€36,842 | +455% |
| Other amounts receivable | 41 | €8,101 | €44,943 | +€36,842 | +455% |
| Current investments | 50/53 | €8,501 | €47,753 | +€39,252 | +462% |
| Cash at bank and in hand | 54/58 | €52,414 | €117,029 | +€64,614 | +123% |
| Deferred charges and accrued income | 490/1 | - | €1,518 | +€1,518 | |
| Total equity and liabilities | 10/49 | €101,578 | €320,039 | +€218,461 | +215% |
| Equity | 10/15 | €57,779 | €174,884 | +€117,106 | +203% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,779 | €169,884 | +€117,106 | +222% |
| Amounts payable | 17/49 | €43,800 | €145,154 | +€101,355 | +231% |
| Amounts payable after more than one year | 17 | €20,773 | €63,163 | +€42,390 | +204% |
| Financial debts | 170/4 | €20,773 | €63,163 | +€42,390 | +204% |
| Amounts payable within one year | 42/48 | €20,388 | €79,429 | +€59,040 | +290% |
| Current portion of amounts payable after more than one year | 42 | €5,433 | €23,772 | +€18,339 | +338% |
| Trade debts | 44 | €478 | €504 | +€26 | +5.5% |
| Suppliers | 440/4 | €478 | €504 | +€26 | +5.5% |
| Taxes, remuneration and social security | 45 | €14,478 | €55,153 | +€40,675 | +281% |
| Taxes | 450/3 | €14,478 | €55,153 | +€40,675 | +281% |
| Accrued charges and deferred income | 492/3 | €2,639 | €2,563 | -€76 | -2.9% |
| Remuneration, social security and pensions | 62 | €1,876 | €0 | -€1,876 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,901 | €14,199 | +€8,298 | +141% |
| Other operating charges | 640/8 | €300 | €14,137 | +€13,837 | +4,612% |
| Gross operating margin | 9900 | €76,990 | €187,966 | +€110,976 | +144% |
| Operating profit (loss) | 9901 | €68,913 | €159,630 | +€90,717 | +132% |
| Financial income | 75/76B | €210 | €2,890 | +€2,680 | +1,275% |
| Recurring financial income | 75 | €210 | €2,890 | +€2,680 | +1,275% |
| Financial charges | 65/66B | €1,849 | €4,296 | +€2,447 | +132% |
| Recurring financial charges | 65 | €1,849 | €4,296 | +€2,447 | +132% |
| Profit (loss) for the period before taxes | 9903 | €67,273 | €158,223 | +€90,950 | +135% |
| Income taxes | 67/77 | €14,495 | €41,118 | +€26,623 | +184% |
| Profit (loss) for the period | 9904 | €52,779 | €117,106 | +€64,327 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €52,779 | €117,106 | +€64,327 | +122% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.