DnA Concept: 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 Concept
Largest movements
- Receivables within one year +€64,919
up €64,919 (+79.6%), from €81,577 to €146,496
of which Trade receivables: +€48,344
- Deferred charges and accrued income -€8,701
down €8,701 (-53.8%), from €16,171 to €7,470
- Tangible fixed assets -€4,961
down €4,961 (-3.0%), from €164,281 to €159,320
of which Land and buildings: -€5,171
- Cash +€4,071
up €4,071 (+17.7%), from €22,957 to €27,028
mainly Trade debts (+€35,826) and Net result for the year (+€16,851)
- Trade debts +€35,826
up €35,826 (+98.3%), from €36,443 to €72,269
- Profit (loss) carried forward +€16,851
up €16,851 (+20.8%), from €80,897 to €97,748
- Debts after one year -€4,663
down €4,663 (-3.2%), from €144,002 to €139,339
- Tax, wage and social debts +€4,136
up €4,136 (+18.7%), from €22,098 to €26,234
of which Taxes: +€5,370
- Other debts +€4,000
new in 2025: €4,000
- Gross operating margin +€6,874
up €6,874 (+12.9%), from €53,219 to €60,093
- Financial charges +€1,477
up €1,477 (+40.8%), from €3,624 to €5,101
- Taxes +€723
up €723 (+10.0%), from €7,253 to €7,976
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 | €306,109 | €362,554 | +€56,445 | +18.4% |
| Fixed assets | 21/28 | €166,006 | €161,045 | -€4,961 | -3.0% |
| Tangible fixed assets | 22/27 | €164,281 | €159,320 | -€4,961 | -3.0% |
| Land and buildings | 22 | €160,870 | €155,699 | -€5,171 | -3.2% |
| Plant, machinery and equipment | 23 | - | €2,289 | +€2,289 | |
| Furniture and vehicles | 24 | €3,411 | €1,332 | -€2,079 | -60.9% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €140,103 | €201,509 | +€61,406 | +43.8% |
| Stocks and contracts in progress | 3 | €19,398 | €20,515 | +€1,117 | +5.8% |
| Stocks | 30/36 | €19,398 | €20,515 | +€1,117 | +5.8% |
| Amounts receivable within one year | 40/41 | €81,577 | €146,496 | +€64,919 | +79.6% |
| Trade receivables | 40 | €51,145 | €99,489 | +€48,344 | +94.5% |
| Other amounts receivable | 41 | €30,432 | €47,007 | +€16,575 | +54.5% |
| Cash at bank and in hand | 54/58 | €22,957 | €27,028 | +€4,071 | +17.7% |
| Deferred charges and accrued income | 490/1 | €16,171 | €7,470 | -€8,701 | -53.8% |
| Total equity and liabilities | 10/49 | €306,109 | €362,554 | +€56,445 | +18.4% |
| Equity | 10/15 | €91,723 | €108,574 | +€16,851 | +18.4% |
| Reserves | 13 | €10,826 | €10,826 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,826 | €10,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,897 | €97,748 | +€16,851 | +20.8% |
| Provisions and deferred taxes | 16 | €6,000 | €7,200 | +€1,200 | +20.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €7,200 | +€1,200 | +20.0% |
| Major repairs and maintenance | 162 | €6,000 | €7,200 | +€1,200 | +20.0% |
| Amounts payable | 17/49 | €208,386 | €246,780 | +€38,394 | +18.4% |
| Amounts payable after more than one year | 17 | €144,002 | €139,339 | -€4,663 | -3.2% |
| Financial debts | 170/4 | €144,002 | €139,339 | -€4,663 | -3.2% |
| Amounts payable within one year | 42/48 | €64,384 | €107,441 | +€43,057 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €5,843 | €4,938 | -€905 | -15.5% |
| Trade debts | 44 | €36,443 | €72,269 | +€35,826 | +98.3% |
| Suppliers | 440/4 | €36,443 | €72,269 | +€35,826 | +98.3% |
| Taxes, remuneration and social security | 45 | €22,098 | €26,234 | +€4,136 | +18.7% |
| Taxes | 450/3 | €20,698 | €26,068 | +€5,370 | +25.9% |
| Remuneration and social security | 454/9 | €1,400 | €166 | -€1,234 | -88.1% |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €11,970 | €12,536 | +€566 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,211 | €15,741 | +€530 | +3.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,200 | €1,200 | = | 0.0% |
| Other operating charges | 640/8 | €804 | €688 | -€116 | -14.4% |
| Gross operating margin | 9900 | €53,219 | €60,093 | +€6,874 | +12.9% |
| Operating profit (loss) | 9901 | €24,034 | €29,928 | +€5,894 | +24.5% |
| Financial charges | 65/66B | €3,624 | €5,101 | +€1,477 | +40.8% |
| Recurring financial charges | 65 | €3,624 | €5,101 | +€1,477 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €20,410 | €24,827 | +€4,417 | +21.6% |
| Income taxes | 67/77 | €7,253 | €7,976 | +€723 | +10.0% |
| Profit (loss) for the period | 9904 | €13,157 | €16,851 | +€3,694 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,157 | €16,851 | +€3,694 | +28.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.