DnA Services: 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 Services
Largest movements
- Receivables within one year -€19,495
down €19,495 (-90.9%), from €21,454 to €1,959
of which Trade receivables: -€21,082
- Tangible fixed assets -€8,109
down €8,109 (-4.1%), from €196,952 to €188,843
of which Land and buildings: -€8,109
- Cash +€6,845
up €6,845 (+209.9%), from €3,261 to €10,106
mainly Receivables within one year (+€19,495) and Net result for the year (+€12,197)
- Advances received -€22,000
down €22,000 (-100.0%), from €22,000 to €0
- Debts after one year -€12,706
down €12,706 (-9.3%), from €135,899 to €123,193
- Reserves +€12,197
new in 2025: €12,197
- Tax, wage and social debts +€3,859
up €3,859, from €0 to €3,859
- Gross operating margin +€20,398
up €20,398 (+276.5%), from €7,378 to €27,776
- Taxes +€3,853
up €3,853 (+64968.8%), from €6 to €3,859
- Other operating charges -€1,160
down €1,160 (-71.8%), from €1,616 to €456
- Depreciation -€480
down €480 (-5.6%), from €8,589 to €8,109
- Financial charges -€411
down €411 (-11.5%), from €3,583 to €3,172
of which Non-recurring financial charges: -€1,422
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 | €221,667 | €200,908 | -€20,759 | -9.4% |
| Fixed assets | 21/28 | €196,952 | €188,843 | -€8,109 | -4.1% |
| Tangible fixed assets | 22/27 | €196,952 | €188,843 | -€8,109 | -4.1% |
| Land and buildings | 22 | €196,952 | €188,843 | -€8,109 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €24,715 | €12,065 | -€12,650 | -51.2% |
| Amounts receivable within one year | 40/41 | €21,454 | €1,959 | -€19,495 | -90.9% |
| Trade receivables | 40 | €21,082 | €0 | -€21,082 | -100.0% |
| Other amounts receivable | 41 | €372 | €1,959 | +€1,587 | +426.7% |
| Cash at bank and in hand | 54/58 | €3,261 | €10,106 | +€6,845 | +209.9% |
| Total equity and liabilities | 10/49 | €221,667 | €200,908 | -€20,759 | -9.4% |
| Equity | 10/15 | €50,809 | €63,005 | +€12,197 | +24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €12,197 | +€12,197 | |
| Distributable reserves | 133 | - | €12,197 | +€12,197 | |
| Profit (loss) carried forward | 14 | €44,609 | €44,609 | = | 0.0% |
| Amounts payable | 17/49 | €170,858 | €137,903 | -€32,956 | -19.3% |
| Amounts payable after more than one year | 17 | €135,899 | €123,193 | -€12,706 | -9.3% |
| Financial debts | 170/4 | €135,899 | €123,193 | -€12,706 | -9.3% |
| Amounts payable within one year | 42/48 | €34,959 | €14,709 | -€20,250 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €11,329 | €9,252 | -€2,077 | -18.3% |
| Trade debts | 44 | €1,630 | €1,598 | -€32 | -1.9% |
| Suppliers | 440/4 | €1,630 | €1,598 | -€32 | -1.9% |
| Advances received on contracts in progress | 46 | €22,000 | €0 | -€22,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €3,859 | +€3,859 | |
| Taxes | 450/3 | €0 | €3,859 | +€3,859 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,589 | €8,109 | -€480 | -5.6% |
| Other operating charges | 640/8 | €1,616 | €456 | -€1,160 | -71.8% |
| Gross operating margin | 9900 | €7,378 | €27,776 | +€20,398 | +276.5% |
| Operating profit (loss) | 9901 | -€2,827 | €19,211 | +€22,038 | |
| Financial income | 75/76B | €0 | €16 | +€16 | +159500.0% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +159500.0% |
| Financial charges | 65/66B | €3,583 | €3,172 | -€411 | -11.5% |
| Recurring financial charges | 65 | €2,161 | €3,172 | +€1,011 | +46.8% |
| Non-recurring financial charges | 66B | €1,422 | €0 | -€1,422 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,410 | €16,056 | +€22,465 | |
| Income taxes | 67/77 | €6 | €3,859 | +€3,853 | +64968.8% |
| Profit (loss) for the period | 9904 | -€6,416 | €12,197 | +€18,613 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,416 | €12,197 | +€18,613 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.