DNA 166: 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 166
Largest movements
- Receivables within one year -€41,783
down €41,783 (-84.3%), from €49,575 to €7,792
of which Trade receivables: -€49,366
- Cash -€15,777
down €15,777 (-18.4%), from €85,872 to €70,095
mainly Trade debts (-€28,659) and Tax, wage and social debts (-€22,966)
- Deferred charges and accrued income +€7,108
up €7,108 (+939.1%), from €757 to €7,864
- Stocks and contracts -€6,108
down €6,108 (-6.3%), from €97,211 to €91,103
- Trade debts -€28,659
down €28,659 (-79.4%), from €36,109 to €7,449
- Tax, wage and social debts -€22,966
down €22,966 (-77.5%), from €29,615 to €6,649
- Reserves +€15,692
up €15,692 (+10.3%), from €151,860 to €167,552
of which Distributable reserves: +€15,692
- Debts after one year -€14,120
down €14,120 (-6.1%), from €231,338 to €217,218
- Gross operating margin -€30,944
down €30,944 (-38.2%), from €80,981 to €50,037
- Taxes -€8,966
down €8,966 (-54.7%), from €16,383 to €7,417
- Financial charges -€2,658
down €2,658 (-22.9%), from €11,626 to €8,968
- Other operating charges +€1,427
up €1,427 (+51.2%), from €2,789 to €4,215
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 | €584,356 | €524,009 | -€60,347 | -10.3% |
| Fixed assets | 21/28 | €350,941 | €347,155 | -€3,786 | -1.1% |
| Tangible fixed assets | 22/27 | €347,886 | €344,100 | -€3,786 | -1.1% |
| Land and buildings | 22 | €334,961 | €324,217 | -€10,744 | -3.2% |
| Plant, machinery and equipment | 23 | €323 | €187 | -€136 | -42.0% |
| Furniture and vehicles | 24 | €6,889 | €6,630 | -€259 | -3.8% |
| Other tangible fixed assets | 26 | €5,713 | €13,066 | +€7,353 | +128.7% |
| Financial fixed assets | 28 | €3,055 | €3,055 | = | 0.0% |
| Current assets | 29/58 | €233,415 | €176,854 | -€56,560 | -24.2% |
| Stocks and contracts in progress | 3 | €97,211 | €91,103 | -€6,108 | -6.3% |
| Stocks | 30/36 | €97,211 | €91,103 | -€6,108 | -6.3% |
| Amounts receivable within one year | 40/41 | €49,575 | €7,792 | -€41,783 | -84.3% |
| Trade receivables | 40 | €49,366 | - | -€49,366 | |
| Other amounts receivable | 41 | €209 | €7,792 | +€7,583 | +3625.6% |
| Cash at bank and in hand | 54/58 | €85,872 | €70,095 | -€15,777 | -18.4% |
| Deferred charges and accrued income | 490/1 | €757 | €7,864 | +€7,108 | +939.1% |
| Total equity and liabilities | 10/49 | €584,356 | €524,009 | -€60,347 | -10.3% |
| Equity | 10/15 | €261,688 | €277,381 | +€15,692 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,860 | €167,552 | +€15,692 | +10.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €165,692 | +€15,692 | +10.5% |
| Profit (loss) carried forward | 14 | €97,428 | €97,428 | = | 0.0% |
| Amounts payable | 17/49 | €322,668 | €246,628 | -€76,039 | -23.6% |
| Amounts payable after more than one year | 17 | €231,338 | €217,218 | -€14,120 | -6.1% |
| Financial debts | 170/4 | €231,338 | €217,218 | -€14,120 | -6.1% |
| Amounts payable within one year | 42/48 | €91,330 | €29,411 | -€61,919 | -67.8% |
| Current portion of amounts payable after more than one year | 42 | €19,065 | €14,120 | -€4,945 | -25.9% |
| Trade debts | 44 | €36,109 | €7,449 | -€28,659 | -79.4% |
| Suppliers | 440/4 | €36,109 | €7,449 | -€28,659 | -79.4% |
| Taxes, remuneration and social security | 45 | €29,615 | €6,649 | -€22,966 | -77.5% |
| Taxes | 450/3 | €29,615 | €6,649 | -€22,966 | -77.5% |
| Other amounts payable | 47/48 | €6,541 | €1,193 | -€5,349 | -81.8% |
| Non-recurring operating income | 76A | €11,612 | - | -€11,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,213 | €13,745 | +€532 | +4.0% |
| Other operating charges | 640/8 | €2,789 | €4,215 | +€1,427 | +51.2% |
| Non-recurring operating charges | 66A | €4,395 | - | -€4,395 | |
| Gross operating margin | 9900 | €80,981 | €50,037 | -€30,944 | -38.2% |
| Operating profit (loss) | 9901 | €60,585 | €32,077 | -€28,508 | -47.1% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €11,626 | €8,968 | -€2,658 | -22.9% |
| Recurring financial charges | 65 | €11,626 | €8,968 | -€2,658 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €48,969 | €23,109 | -€25,860 | -52.8% |
| Income taxes | 67/77 | €16,383 | €7,417 | -€8,966 | -54.7% |
| Profit (loss) for the period | 9904 | €32,586 | €15,692 | -€16,894 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,586 | €15,692 | -€16,894 | -51.8% |
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 7 October 2026 via checked.be.