DNA 365: 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 365
Largest movements
- Tangible fixed assets -€18,024
down €18,024 (-43.5%), from €41,393 to €23,369
of which Furniture and vehicles: -€17,762
- Receivables within one year -€13,158
down €13,158 (-94.3%), from €13,957 to €799
of which Trade receivables: -€12,745
- Cash -€9,916
down €9,916 (-85.3%), from €11,622 to €1,706
mainly Net result for the year (-€39,076) and Other debts (-€15,630)
- Profit (loss) carried forward -€39,076
down €39,076 (-20.3%), from -€192,855 to -€231,932
- Other debts -€15,630
down €15,630 (-5.5%), from €283,142 to €267,512
- Tax, wage and social debts +€12,987
up €12,987 (+1,485%), from €874 to €13,861
of which Remuneration and social security: +€12,868
- Gross operating margin +€7,548
up €7,548 (+27.8%), from -€27,198 to -€19,651
- Financial income -€3,339
no longer reported in 2025 (was €3,339)
- Depreciation +€2,421
up €2,421 (+15.3%), from €15,833 to €18,254
- Other operating charges +€814
up €814 (+1,337%), from €61 to €875
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 | €111,317 | €69,988 | -€41,328 | -37.1% |
| Formation expenses | 20 | €1,073 | €843 | -€230 | -21.4% |
| Fixed assets | 21/28 | €41,393 | €23,369 | -€18,024 | -43.5% |
| Tangible fixed assets | 22/27 | €41,393 | €23,369 | -€18,024 | -43.5% |
| Land and buildings | 22 | €1,949 | €1,686 | -€263 | -13.5% |
| Furniture and vehicles | 24 | €39,444 | €21,683 | -€17,762 | -45.0% |
| Current assets | 29/58 | €68,850 | €45,776 | -€23,074 | -33.5% |
| Stocks and contracts in progress | 3 | €43,271 | €43,271 | = | 0.0% |
| Stocks | 30/36 | €43,271 | €43,271 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,957 | €799 | -€13,158 | -94.3% |
| Trade receivables | 40 | €13,507 | €762 | -€12,745 | -94.4% |
| Other amounts receivable | 41 | €451 | €37 | -€414 | -91.8% |
| Cash at bank and in hand | 54/58 | €11,622 | €1,706 | -€9,916 | -85.3% |
| Total equity and liabilities | 10/49 | €111,317 | €69,988 | -€41,328 | -37.1% |
| Equity | 10/15 | -€174,255 | -€213,332 | -€39,076 | -22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,855 | -€231,932 | -€39,076 | -20.3% |
| Amounts payable | 17/49 | €285,572 | €283,320 | -€2,252 | -0.8% |
| Amounts payable within one year | 42/48 | €285,572 | €283,320 | -€2,252 | -0.8% |
| Trade debts | 44 | €1,556 | €1,947 | +€391 | +25.2% |
| Suppliers | 440/4 | €1,556 | €1,947 | +€391 | +25.2% |
| Taxes, remuneration and social security | 45 | €874 | €13,861 | +€12,987 | +1,485% |
| Taxes | 450/3 | €874 | €994 | +€119 | +13.6% |
| Remuneration and social security | 454/9 | - | €12,868 | +€12,868 | |
| Other amounts payable | 47/48 | €283,142 | €267,512 | -€15,630 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,833 | €18,254 | +€2,421 | +15.3% |
| Other operating charges | 640/8 | €61 | €875 | +€814 | +1,337% |
| Gross operating margin | 9900 | -€27,198 | -€19,651 | +€7,548 | +27.8% |
| Operating profit (loss) | 9901 | -€43,092 | -€38,780 | +€4,313 | +10.0% |
| Financial income | 75/76B | €3,339 | - | -€3,339 | |
| Recurring financial income | 75 | €3,339 | - | -€3,339 | |
| Financial charges | 65/66B | €99 | €27 | -€72 | -72.9% |
| Recurring financial charges | 65 | €99 | €27 | -€72 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,852 | -€38,806 | +€1,045 | +2.6% |
| Income taxes | 67/77 | €251 | €270 | +€19 | +7.7% |
| Profit (loss) for the period | 9904 | -€40,102 | -€39,076 | +€1,026 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,102 | -€39,076 | +€1,026 | +2.6% |
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 1 November 2026 via checked.be.