DNA: 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.
DNA
Largest movements
- Cash +€7,250
up €7,250 (+75.4%), from €9,610 to €16,860
mainly Other debts (+€15,445) and Accrued charges and deferred income (+€77)
- Receivables within one year +€834
up €834 (+259.1%), from €322 to €1,156
- Other debts +€15,445
up €15,445 (+3.9%), from €397,746 to €413,191
- Profit (loss) carried forward -€7,135
down €7,135 (-1.8%), from -€395,950 to -€403,086
- Trade debts -€303
no longer reported in 2026 (was €303)
- Gross operating margin +€1,242
up €1,242 (+20.4%), from -€6,082 to -€4,839
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.
Cash bridge derived
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 | €10,159 | €18,243 | +€8,084 | +79.6% |
| Current assets | 29/58 | €10,159 | €18,243 | +€8,084 | +79.6% |
| Amounts receivable within one year | 40/41 | €322 | €1,156 | +€834 | +259.1% |
| Other amounts receivable | 41 | €322 | €1,156 | +€834 | +259.1% |
| Cash at bank and in hand | 54/58 | €9,610 | €16,860 | +€7,250 | +75.4% |
| Deferred charges and accrued income | 490/1 | €227 | €227 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10,159 | €18,243 | +€8,084 | +79.6% |
| Equity | 10/15 | -€387,890 | -€395,026 | -€7,135 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€395,950 | -€403,086 | -€7,135 | -1.8% |
| Amounts payable | 17/49 | €398,049 | €413,269 | +€15,220 | +3.8% |
| Amounts payable within one year | 42/48 | €398,049 | €413,191 | +€15,142 | +3.8% |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Other amounts payable | 47/48 | €397,746 | €413,191 | +€15,445 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €77 | +€77 | |
| Remuneration, social security and pensions | 62 | €403 | €423 | +€20 | +4.8% |
| Other operating charges | 640/8 | €1,725 | €1,771 | +€46 | +2.7% |
| Gross operating margin | 9900 | -€6,082 | -€4,839 | +€1,242 | +20.4% |
| Operating profit (loss) | 9901 | -€8,210 | -€7,033 | +€1,177 | +14.3% |
| Financial charges | 65/66B | €84 | €102 | +€18 | +21.2% |
| Recurring financial charges | 65 | €84 | €102 | +€18 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,294 | -€7,135 | +€1,159 | +14.0% |
| Profit (loss) for the period | 9904 | -€8,294 | -€7,135 | +€1,159 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,294 | -€7,135 | +€1,159 | +14.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.