DNA-PROFESSIONALS: 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-PROFESSIONALS
Largest movements
- Cash -€21,584
down €21,584 (-92.0%), from €23,468 to €1,884
mainly Trade debts (-€25,612) and Receivables within one year (-€7,138)
- Receivables within one year +€7,138
up €7,138 (+7.5%), from €94,863 to €102,001
of which Trade receivables: +€11,307
- Tangible fixed assets -€1,956
down €1,956 (-30.9%), from €6,337 to €4,381
- Trade debts -€25,612
down €25,612 (-94.7%), from €27,043 to €1,431
- Tax, wage and social debts +€7,115
up €7,115 (+309.8%), from €2,296 to €9,411
of which Taxes: +€7,386
- Reserves +€2,095
up €2,095 (+2.4%), from €89,129 to €91,224
of which Distributable reserves: +€2,095
- Gross operating margin +€25,343
up €25,343, from -€8,581 to €16,763
- Taxes +€5,888
up €5,888 (+2930.7%), from €201 to €6,088
- Financial income -€4,669
no longer reported in 2025 (was €4,669)
- Write-downs +€1,827
new in 2025: €1,827
- Depreciation -€1,542
down €1,542 (-44.1%), from €3,498 to €1,956
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 | €124,669 | €108,266 | -€16,403 | -13.2% |
| Fixed assets | 21/28 | €6,337 | €4,381 | -€1,956 | -30.9% |
| Tangible fixed assets | 22/27 | €6,337 | €4,381 | -€1,956 | -30.9% |
| Plant, machinery and equipment | 23 | €1,630 | €1,131 | -€499 | -30.6% |
| Furniture and vehicles | 24 | €2,242 | €1,401 | -€842 | -37.5% |
| Other tangible fixed assets | 26 | €2,465 | €1,849 | -€616 | -25.0% |
| Current assets | 29/58 | €118,331 | €103,885 | -€14,446 | -12.2% |
| Amounts receivable within one year | 40/41 | €94,863 | €102,001 | +€7,138 | +7.5% |
| Trade receivables | 40 | €4,917 | €16,224 | +€11,307 | +230.0% |
| Other amounts receivable | 41 | €89,946 | €85,777 | -€4,169 | -4.6% |
| Cash at bank and in hand | 54/58 | €23,468 | €1,884 | -€21,584 | -92.0% |
| Total equity and liabilities | 10/49 | €124,669 | €108,266 | -€16,403 | -13.2% |
| Equity | 10/15 | €95,329 | €97,424 | +€2,095 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,129 | €91,224 | +€2,095 | +2.4% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €74,129 | €76,224 | +€2,095 | +2.8% |
| Amounts payable | 17/49 | €29,340 | €10,842 | -€18,497 | -63.0% |
| Amounts payable within one year | 42/48 | €29,340 | €10,842 | -€18,497 | -63.0% |
| Trade debts | 44 | €27,043 | €1,431 | -€25,612 | -94.7% |
| Suppliers | 440/4 | €27,043 | €1,431 | -€25,612 | -94.7% |
| Taxes, remuneration and social security | 45 | €2,296 | €9,411 | +€7,115 | +309.8% |
| Taxes | 450/3 | - | €7,386 | +€7,386 | |
| Remuneration and social security | 454/9 | €2,296 | €2,025 | -€271 | -11.8% |
| Remuneration, social security and pensions | 62 | €590 | - | -€590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,498 | €1,956 | -€1,542 | -44.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,827 | +€1,827 | |
| Other operating charges | 640/8 | €1,219 | €886 | -€334 | -27.4% |
| Gross operating margin | 9900 | -€8,581 | €16,763 | +€25,343 | |
| Operating profit (loss) | 9901 | -€13,888 | €12,093 | +€25,981 | |
| Financial income | 75/76B | €4,669 | - | -€4,669 | |
| Recurring financial income | 75 | €4,669 | - | -€4,669 | |
| Financial charges | 65/66B | €2,933 | €2,613 | -€320 | -10.9% |
| Recurring financial charges | 65 | €2,933 | €2,613 | -€320 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,152 | €9,481 | +€21,632 | |
| Income taxes | 67/77 | €201 | €6,088 | +€5,888 | +2930.7% |
| Profit (loss) for the period | 9904 | -€12,352 | €3,392 | +€15,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,352 | €3,392 | +€15,745 |
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.