DNA: 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.
DNA
Largest movements
- Cash +€13,987
up €13,987 (+27.2%), from €51,395 to €65,382
mainly Net result for the year (+€64,047) and Other debts (+€9,597)
- Receivables within one year -€9,537
down €9,537 (-34.3%), from €27,789 to €18,252
of which Trade receivables: -€9,894
- Other debts +€9,597
up €9,597 (+21.2%), from €45,243 to €54,840
- Tax, wage and social debts -€5,249
down €5,249 (-26.5%), from €19,797 to €14,548
of which Taxes: -€8,020
- Gross operating margin +€17,911
up €17,911 (+23.1%), from €77,661 to €95,573
- Taxes +€4,610
up €4,610 (+23.0%), from €20,033 to €24,643
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 | €86,066 | €90,754 | +€4,688 | +5.4% |
| Fixed assets | 21/28 | €6,882 | €7,120 | +€238 | +3.5% |
| Tangible fixed assets | 22/27 | €6,882 | €7,120 | +€238 | +3.5% |
| Plant, machinery and equipment | 23 | €6,882 | €6,154 | -€728 | -10.6% |
| Furniture and vehicles | 24 | - | €966 | +€966 | |
| Current assets | 29/58 | €79,184 | €83,634 | +€4,450 | +5.6% |
| Amounts receivable within one year | 40/41 | €27,789 | €18,252 | -€9,537 | -34.3% |
| Trade receivables | 40 | €27,789 | €17,895 | -€9,894 | -35.6% |
| Other amounts receivable | 41 | - | €357 | +€357 | |
| Cash at bank and in hand | 54/58 | €51,395 | €65,382 | +€13,987 | +27.2% |
| Total equity and liabilities | 10/49 | €86,066 | €90,754 | +€4,688 | +5.4% |
| Equity | 10/15 | €20,000 | €20,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €66,066 | €70,754 | +€4,688 | +7.1% |
| Amounts payable within one year | 42/48 | €66,066 | €70,754 | +€4,688 | +7.1% |
| Trade debts | 44 | €1,026 | €1,366 | +€340 | +33.1% |
| Suppliers | 440/4 | €1,026 | €1,366 | +€340 | +33.1% |
| Taxes, remuneration and social security | 45 | €19,797 | €14,548 | -€5,249 | -26.5% |
| Taxes | 450/3 | €19,797 | €11,777 | -€8,020 | -40.5% |
| Remuneration and social security | 454/9 | - | €2,771 | +€2,771 | |
| Other amounts payable | 47/48 | €45,243 | €54,840 | +€9,597 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,065 | €3,188 | +€122 | +4.0% |
| Other operating charges | 640/8 | €1,095 | €1,279 | +€183 | +16.7% |
| Non-recurring operating charges | 66A | - | €1,274 | +€1,274 | |
| Gross operating margin | 9900 | €77,661 | €95,573 | +€17,911 | +23.1% |
| Operating profit (loss) | 9901 | €73,500 | €89,832 | +€16,331 | +22.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,387 | €1,143 | -€244 | -17.6% |
| Recurring financial charges | 65 | €1,387 | €1,143 | -€244 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €72,113 | €88,690 | +€16,577 | +23.0% |
| Income taxes | 67/77 | €20,033 | €24,643 | +€4,610 | +23.0% |
| Profit (loss) for the period | 9904 | €52,080 | €64,047 | +€11,967 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,080 | €64,047 | +€11,967 | +23.0% |
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 12 October 2026 via checked.be.