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 +€39,340
up €39,340 (+63.2%), from €62,251 to €101,590
mainly Net result for the year (+€47,003) and Tax, wage and social debts (+€30,755)
- Stocks and contracts +€13,331
up €13,331 (+51.2%), from €26,040 to €39,371
- Receivables within one year +€1,668
up €1,668 (+11.1%), from €15,043 to €16,711
of which Trade receivables: +€2,991
- Profit (loss) carried forward +€47,003
up €47,003, from -€6,834 to €40,169
- Tax, wage and social debts +€30,755
up €30,755 (+665.0%), from €4,625 to €35,380
of which Taxes: +€23,776
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Trade debts -€14,152
down €14,152 (-17.4%), from €81,174 to €67,022
- Accrued charges and deferred income +€5,233
new in 2025: €5,233
- Gross operating margin +€120,469
up €120,469 (+1204.2%), from €10,004 to €130,473
- Staff costs +€49,267
up €49,267 (+569.5%), from €8,651 to €57,918
- Taxes +€14,426
new in 2025: €14,426
- Financial charges +€4,440
up €4,440 (+361.9%), from €1,227 to €5,667
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 | €110,360 | €165,027 | +€54,668 | +49.5% |
| Fixed assets | 21/28 | €6,454 | €6,757 | +€304 | +4.7% |
| Tangible fixed assets | 22/27 | €6,454 | €6,757 | +€304 | +4.7% |
| Plant, machinery and equipment | 23 | €4,111 | €3,042 | -€1,069 | -26.0% |
| Furniture and vehicles | 24 | €2,343 | €3,716 | +€1,373 | +58.6% |
| Current assets | 29/58 | €103,906 | €158,270 | +€54,364 | +52.3% |
| Stocks and contracts in progress | 3 | €26,040 | €39,371 | +€13,331 | +51.2% |
| Stocks | 30/36 | €26,040 | €39,371 | +€13,331 | +51.2% |
| Amounts receivable within one year | 40/41 | €15,043 | €16,711 | +€1,668 | +11.1% |
| Trade receivables | 40 | €13,711 | €16,701 | +€2,991 | +21.8% |
| Other amounts receivable | 41 | €1,332 | €9 | -€1,323 | -99.3% |
| Cash at bank and in hand | 54/58 | €62,251 | €101,590 | +€39,340 | +63.2% |
| Deferred charges and accrued income | 490/1 | €572 | €597 | +€26 | +4.5% |
| Total equity and liabilities | 10/49 | €110,360 | €165,027 | +€54,668 | +49.5% |
| Equity | 10/15 | €8,166 | €55,169 | +€47,003 | +575.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,834 | €40,169 | +€47,003 | |
| Amounts payable | 17/49 | €102,194 | €109,858 | +€7,665 | +7.5% |
| Amounts payable within one year | 42/48 | €102,194 | €104,626 | +€2,432 | +2.4% |
| Trade debts | 44 | €81,174 | €67,022 | -€14,152 | -17.4% |
| Suppliers | 440/4 | €81,174 | €67,022 | -€14,152 | -17.4% |
| Advances received on contracts in progress | 46 | €1,395 | €2,223 | +€829 | +59.4% |
| Taxes, remuneration and social security | 45 | €4,625 | €35,380 | +€30,755 | +665.0% |
| Taxes | 450/3 | €712 | €24,488 | +€23,776 | +3339.8% |
| Remuneration and social security | 454/9 | €3,913 | €10,893 | +€6,979 | +178.4% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Accrued charges and deferred income | 492/3 | - | €5,233 | +€5,233 | |
| Remuneration, social security and pensions | 62 | €8,651 | €57,918 | +€49,267 | +569.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €1,970 | -€939 | -32.3% |
| Other operating charges | 640/8 | €4,051 | €3,488 | -€563 | -13.9% |
| Gross operating margin | 9900 | €10,004 | €130,473 | +€120,469 | +1204.2% |
| Operating profit (loss) | 9901 | -€5,607 | €67,096 | +€72,703 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +416.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +416.7% |
| Financial charges | 65/66B | €1,227 | €5,667 | +€4,440 | +361.9% |
| Recurring financial charges | 65 | €1,227 | €5,667 | +€4,440 | +361.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,834 | €61,429 | +€68,264 | |
| Income taxes | 67/77 | - | €14,426 | +€14,426 | |
| Profit (loss) for the period | 9904 | -€6,834 | €47,003 | +€53,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,834 | €47,003 | +€53,837 |
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 30 September 2026 via checked.be.