DNA REPORTAGES: 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 REPORTAGES
Largest movements
- Receivables within one year -€3,744
down €3,744 (-18.0%), from €20,775 to €17,031
of which Trade receivables: -€7,495
- Tangible fixed assets +€3,586
up €3,586 (+63.2%), from €5,671 to €9,256
of which Plant, machinery and equipment: +€4,307
- Cash +€2,492
up €2,492 (+2.3%), from €107,779 to €110,271
mainly Other debts (+€36,981) and Net result for the year (+€7,792)
- Other debts +€36,981
up €36,981 (+215%), from €17,183 to €54,164
- Reserves -€24,243
down €24,243 (-26.2%), from €92,519 to €68,276
- Tax, wage and social debts -€11,509
no longer reported in 2025 (was €11,509)
- Gross operating margin -€11,966
down €11,966 (-37.6%), from €31,849 to €19,884
- Taxes -€4,992
down €4,992 (-53.0%), from €9,414 to €4,422
- Other operating charges +€2,978
up €2,978 (+170%), from €1,754 to €4,732
- Financial income -€345
down €345 (-62.8%), from €548 to €204
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 | €184,882 | €187,293 | +€2,411 | +1.3% |
| Fixed assets | 21/28 | €5,751 | €9,336 | +€3,586 | +62.4% |
| Tangible fixed assets | 22/27 | €5,671 | €9,256 | +€3,586 | +63.2% |
| Plant, machinery and equipment | 23 | €4,949 | €9,256 | +€4,307 | +87.0% |
| Other tangible fixed assets | 26 | €721 | - | -€721 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €179,132 | €177,957 | -€1,174 | -0.7% |
| Amounts receivable within one year | 40/41 | €20,775 | €17,031 | -€3,744 | -18.0% |
| Trade receivables | 40 | €18,357 | €10,861 | -€7,495 | -40.8% |
| Other amounts receivable | 41 | €2,419 | €6,170 | +€3,751 | +155% |
| Current investments | 50/53 | €50,074 | €50,205 | +€131 | +0.3% |
| Cash at bank and in hand | 54/58 | €107,779 | €110,271 | +€2,492 | +2.3% |
| Deferred charges and accrued income | 490/1 | €503 | €450 | -€53 | -10.6% |
| Total equity and liabilities | 10/49 | €184,882 | €187,293 | +€2,411 | +1.3% |
| Equity | 10/15 | €104,919 | €80,676 | -€24,243 | -23.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,519 | €68,276 | -€24,243 | -26.2% |
| Distributable reserves | 133 | €92,519 | €68,276 | -€24,243 | -26.2% |
| Provisions and deferred taxes | 16 | €48,066 | €48,066 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €48,066 | €48,066 | = | 0.0% |
| Pensions and similar obligations | 160 | €48,066 | €48,066 | = | 0.0% |
| Amounts payable | 17/49 | €31,897 | €58,551 | +€26,654 | +83.6% |
| Amounts payable within one year | 42/48 | €31,854 | €58,507 | +€26,653 | +83.7% |
| Trade debts | 44 | €3,161 | €4,343 | +€1,181 | +37.4% |
| Suppliers | 440/4 | €3,161 | €4,343 | +€1,181 | +37.4% |
| Taxes, remuneration and social security | 45 | €11,509 | - | -€11,509 | |
| Taxes | 450/3 | €11,509 | - | -€11,509 | |
| Other amounts payable | 47/48 | €17,183 | €54,164 | +€36,981 | +215% |
| Accrued charges and deferred income | 492/3 | €43 | €44 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,673 | €2,875 | +€202 | +7.6% |
| Other operating charges | 640/8 | €1,754 | €4,732 | +€2,978 | +170% |
| Gross operating margin | 9900 | €31,849 | €19,884 | -€11,966 | -37.6% |
| Operating profit (loss) | 9901 | €27,422 | €12,277 | -€15,145 | -55.2% |
| Financial income | 75/76B | €548 | €204 | -€345 | -62.8% |
| Recurring financial income | 75 | €548 | €204 | -€345 | -62.8% |
| Financial charges | 65/66B | €399 | €266 | -€133 | -33.4% |
| Recurring financial charges | 65 | €399 | €266 | -€133 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €27,571 | €12,215 | -€15,357 | -55.7% |
| Income taxes | 67/77 | €9,414 | €4,422 | -€4,992 | -53.0% |
| Profit (loss) for the period | 9904 | €18,157 | €7,792 | -€10,365 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,157 | €7,792 | -€10,365 | -57.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.