DNA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€32,833
up €32,833 (+39.8%), from €82,408 to €115,241
of which Trade receivables: +€32,597
- Deferred charges and accrued income +€7,915
up €7,915 (+65.0%), from €12,172 to €20,086
- Cash +€5,051
up €5,051 (+5.7%), from €88,547 to €93,598
mainly Net result for the year (+€28,143) and Tax, wage and social debts (+€15,848)
- Tax, wage and social debts +€15,848
up €15,848 (+65.7%), from €24,139 to €39,987
of which Taxes: +€15,871
- Trade debts +€14,996
up €14,996 (+253%), from €5,917 to €20,913
- Profit (loss) carried forward +€11,418
no longer reported in 2025 (was -€11,418)
- Debts after one year -€10,517
down €10,517 (-8.2%), from €128,131 to €117,614
- Reserves +€9,236
up €9,236 (+8.7%), from €106,182 to €115,418
- Gross operating margin -€43,419
down €43,419 (-16.3%), from €266,822 to €223,403
- Staff costs -€27,296
down €27,296 (-14.5%), from €187,805 to €160,509
- Taxes +€7,467
up €7,467 (+84.9%), from €8,795 to €16,261
- Financial charges -€3,777
down €3,777 (-21.8%), from €17,359 to €13,582
- Depreciation -€3,340
down €3,340 (-58.0%), from €5,754 to €2,414
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 | €269,168 | €312,885 | +€43,718 | +16.2% |
| Fixed assets | 21/28 | €12,692 | €9,964 | -€2,728 | -21.5% |
| Intangible fixed assets | 21 | €1,051 | €551 | -€500 | -47.6% |
| Tangible fixed assets | 22/27 | €7,278 | €5,363 | -€1,914 | -26.3% |
| Plant, machinery and equipment | 23 | €6,782 | €5,128 | -€1,654 | -24.4% |
| Furniture and vehicles | 24 | €496 | €236 | -€261 | -52.5% |
| Financial fixed assets | 28 | €4,364 | €4,050 | -€314 | -7.2% |
| Current assets | 29/58 | €256,476 | €302,921 | +€46,446 | +18.1% |
| Amounts receivable after more than one year | 29 | €29,232 | €29,880 | +€648 | +2.2% |
| Other amounts receivable | 291 | €29,232 | €29,880 | +€648 | +2.2% |
| Stocks and contracts in progress | 3 | €44,116 | €44,116 | = | 0.0% |
| Stocks | 30/36 | €44,116 | €44,116 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,408 | €115,241 | +€32,833 | +39.8% |
| Trade receivables | 40 | €82,365 | €114,962 | +€32,597 | +39.6% |
| Other amounts receivable | 41 | €44 | €279 | +€235 | +540% |
| Cash at bank and in hand | 54/58 | €88,547 | €93,598 | +€5,051 | +5.7% |
| Deferred charges and accrued income | 490/1 | €12,172 | €20,086 | +€7,915 | +65.0% |
| Total equity and liabilities | 10/49 | €269,168 | €312,885 | +€43,718 | +16.2% |
| Equity | 10/15 | €100,964 | €121,618 | +€20,654 | +20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,182 | €115,418 | +€9,236 | +8.7% |
| Distributable reserves | 133 | €106,182 | €115,418 | +€9,236 | +8.7% |
| Profit (loss) carried forward | 14 | -€11,418 | - | +€11,418 | |
| Amounts payable | 17/49 | €168,204 | €191,268 | +€23,064 | +13.7% |
| Amounts payable after more than one year | 17 | €128,131 | €117,614 | -€10,517 | -8.2% |
| Financial debts | 170/4 | €128,131 | €117,614 | -€10,517 | -8.2% |
| Amounts payable within one year | 42/48 | €40,073 | €73,654 | +€33,581 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €10,016 | €10,517 | +€501 | +5.0% |
| Financial debts | 43 | - | €2,237 | +€2,237 | |
| Credit institutions | 430/8 | - | €2,237 | +€2,237 | |
| Trade debts | 44 | €5,917 | €20,913 | +€14,996 | +253% |
| Suppliers | 440/4 | €5,917 | €20,913 | +€14,996 | +253% |
| Taxes, remuneration and social security | 45 | €24,139 | €39,987 | +€15,848 | +65.7% |
| Taxes | 450/3 | €22,274 | €38,145 | +€15,871 | +71.3% |
| Remuneration and social security | 454/9 | €1,865 | €1,842 | -€23 | -1.2% |
| Remuneration, social security and pensions | 62 | €187,805 | €160,509 | -€27,296 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,754 | €2,414 | -€3,340 | -58.0% |
| Other operating charges | 640/8 | €2,508 | €3,142 | +€633 | +25.3% |
| Gross operating margin | 9900 | €266,822 | €223,403 | -€43,419 | -16.3% |
| Operating profit (loss) | 9901 | €70,756 | €57,339 | -€13,417 | -19.0% |
| Financial income | 75/76B | €792 | €648 | -€144 | -18.2% |
| Recurring financial income | 75 | €792 | €648 | -€144 | -18.2% |
| Financial charges | 65/66B | €17,359 | €13,582 | -€3,777 | -21.8% |
| Recurring financial charges | 65 | €17,359 | €13,582 | -€3,777 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €54,188 | €44,405 | -€9,783 | -18.1% |
| Income taxes | 67/77 | €8,795 | €16,261 | +€7,467 | +84.9% |
| Profit (loss) for the period | 9904 | €45,393 | €28,143 | -€17,250 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,393 | €28,143 | -€17,250 | -38.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.