DNA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€6,700
down €6,700 (-31.4%), from €21,362 to €14,662
mainly Net result for the year (-€20,507) and Other debts (-€4,966)
- Receivables within one year -€1,905
down €1,905 (-18.1%), from €10,536 to €8,631
- Current investments +€1,103
new in 2025: €1,103
- Deferred charges and accrued income +€802
up €802 (+69.3%), from €1,158 to €1,960
- Profit (loss) carried forward -€20,507
down €20,507, from €18,727 to -€1,780
- Current portion of long-term debt +€17,530
new in 2025: €17,530
- Other debts -€4,966
down €4,966 (-98.1%), from €5,060 to €94
- Tax, wage and social debts +€1,141
up €1,141 (+7.2%), from €15,795 to €16,936
of which Taxes: +€1,518
- Purchases and services +€41,099
up €41,099 (+41.1%), from €99,883 to €140,982
- Gross operating margin -€30,057
down €30,057, from €17,828 to -€12,229
- Turnover +€11,809
up €11,809 (+10.1%), from €116,943 to €128,752
- Taxes -€3,757
down €3,757 (-99.9%), from €3,759 to €2
- Other operating charges +€2,156
up €2,156 (+155%), from €1,391 to €3,547
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 | €43,644 | €37,029 | -€6,615 | -15.2% |
| Fixed assets | 21/28 | €10,588 | €10,673 | +€85 | +0.8% |
| Tangible fixed assets | 22/27 | €10,588 | €10,673 | +€85 | +0.8% |
| Plant, machinery and equipment | 23 | €3,625 | €5,205 | +€1,580 | +43.6% |
| Furniture and vehicles | 24 | €4,620 | €3,425 | -€1,195 | -25.9% |
| Other tangible fixed assets | 26 | €2,343 | €2,043 | -€300 | -12.8% |
| Current assets | 29/58 | €33,056 | €26,356 | -€6,700 | -20.3% |
| Amounts receivable within one year | 40/41 | €10,536 | €8,631 | -€1,905 | -18.1% |
| Trade receivables | 40 | €10,536 | €8,631 | -€1,905 | -18.1% |
| Current investments | 50/53 | - | €1,103 | +€1,103 | |
| Cash at bank and in hand | 54/58 | €21,362 | €14,662 | -€6,700 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,960 | +€802 | +69.3% |
| Total equity and liabilities | 10/49 | €43,644 | €37,029 | -€6,615 | -15.2% |
| Equity | 10/15 | €21,727 | €1,220 | -€20,507 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,727 | -€1,780 | -€20,507 | |
| Amounts payable | 17/49 | €21,917 | €35,809 | +€13,892 | +63.4% |
| Amounts payable within one year | 42/48 | €21,917 | €35,809 | +€13,892 | +63.4% |
| Current portion of amounts payable after more than one year | 42 | - | €17,530 | +€17,530 | |
| Trade debts | 44 | €1,062 | €1,249 | +€187 | +17.6% |
| Suppliers | 440/4 | €1,062 | €1,249 | +€187 | +17.6% |
| Taxes, remuneration and social security | 45 | €15,795 | €16,936 | +€1,141 | +7.2% |
| Taxes | 450/3 | €12,881 | €14,399 | +€1,518 | +11.8% |
| Remuneration and social security | 454/9 | €2,914 | €2,537 | -€377 | -12.9% |
| Other amounts payable | 47/48 | €5,060 | €94 | -€4,966 | -98.1% |
| Turnover | 70 | €116,943 | €128,752 | +€11,809 | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,883 | €140,982 | +€41,099 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €2,930 | +€1,431 | +95.5% |
| Other operating charges | 640/8 | €1,391 | €3,547 | +€2,156 | +155% |
| Gross operating margin | 9900 | €17,828 | -€12,229 | -€30,057 | |
| Operating profit (loss) | 9901 | €14,938 | -€18,706 | -€33,644 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €334 | €1,806 | +€1,472 | +441% |
| Recurring financial charges | 65 | €334 | €1,806 | +€1,472 | +441% |
| Profit (loss) for the period before taxes | 9903 | €14,604 | -€20,505 | -€35,109 | |
| Income taxes | 67/77 | €3,759 | €2 | -€3,757 | -99.9% |
| Profit (loss) for the period | 9904 | €10,845 | -€20,507 | -€31,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,845 | -€20,507 | -€31,352 |
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 19 October 2026 via checked.be.