DNA Solutions: 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 Solutions
Largest movements
- Tangible fixed assets -€34,284
down €34,284 (-9.8%), from €348,786 to €314,502
of which Land and buildings: -€33,184
- Cash +€33,403
up €33,403 (+19.4%), from €171,933 to €205,336
mainly Net result for the year (+€46,020) and Depreciation (+€36,962)
- Receivables within one year -€8,294
down €8,294 (-20.8%), from €39,929 to €31,635
of which Trade receivables: -€8,444
- Debts after one year -€38,438
down €38,438 (-14.4%), from €266,174 to €227,736
- Reserves +€35,494
up €35,494 (+16.6%), from €214,158 to €249,652
of which Distributable reserves: +€35,494
- Gross operating margin +€37,076
up €37,076 (+47.1%), from €78,639 to €115,715
- Taxes +€10,833
up €10,833 (+140%), from €7,741 to €18,574
- Financial income +€2,037
up €2,037, from €0 to €2,037
- Financial charges -€1,345
down €1,345 (-9.0%), from €14,939 to €13,595
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 | €564,643 | €555,192 | -€9,451 | -1.7% |
| Fixed assets | 21/28 | €349,786 | €315,502 | -€34,284 | -9.8% |
| Tangible fixed assets | 22/27 | €348,786 | €314,502 | -€34,284 | -9.8% |
| Land and buildings | 22 | €343,449 | €310,265 | -€33,184 | -9.7% |
| Plant, machinery and equipment | 23 | €2,421 | €1,158 | -€1,263 | -52.2% |
| Furniture and vehicles | 24 | €2,916 | €3,079 | +€163 | +5.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €214,856 | €239,690 | +€24,833 | +11.6% |
| Amounts receivable within one year | 40/41 | €39,929 | €31,635 | -€8,294 | -20.8% |
| Trade receivables | 40 | €37,651 | €29,207 | -€8,444 | -22.4% |
| Other amounts receivable | 41 | €2,278 | €2,428 | +€151 | +6.6% |
| Cash at bank and in hand | 54/58 | €171,933 | €205,336 | +€33,403 | +19.4% |
| Deferred charges and accrued income | 490/1 | €2,994 | €2,718 | -€276 | -9.2% |
| Total equity and liabilities | 10/49 | €564,643 | €555,192 | -€9,451 | -1.7% |
| Equity | 10/15 | €226,558 | €262,052 | +€35,494 | +15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €214,158 | €249,652 | +€35,494 | +16.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €214,158 | €249,652 | +€35,494 | +16.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €338,085 | €293,140 | -€44,944 | -13.3% |
| Amounts payable after more than one year | 17 | €266,174 | €227,736 | -€38,438 | -14.4% |
| Financial debts | 170/4 | €266,174 | €227,736 | -€38,438 | -14.4% |
| Amounts payable within one year | 42/48 | €71,788 | €65,279 | -€6,509 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €40,507 | €41,335 | +€828 | +2.0% |
| Trade debts | 44 | €25,924 | €22,694 | -€3,230 | -12.5% |
| Suppliers | 440/4 | €25,924 | €22,694 | -€3,230 | -12.5% |
| Taxes, remuneration and social security | 45 | €3,966 | €1,250 | -€2,715 | -68.5% |
| Taxes | 450/3 | €3,966 | €1,250 | -€2,715 | -68.5% |
| Other amounts payable | 47/48 | €1,392 | €0 | -€1,392 | -100% |
| Accrued charges and deferred income | 492/3 | €122 | €125 | +€3 | +2.3% |
| Remuneration, social security and pensions | 62 | €466 | €0 | -€466 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,446 | €36,962 | +€516 | +1.4% |
| Other operating charges | 640/8 | €2,474 | €2,601 | +€126 | +5.1% |
| Gross operating margin | 9900 | €78,639 | €115,715 | +€37,076 | +47.1% |
| Operating profit (loss) | 9901 | €39,252 | €76,152 | +€36,900 | +94.0% |
| Financial income | 75/76B | €0 | €2,037 | +€2,037 | |
| Recurring financial income | 75 | €0 | €2,037 | +€2,037 | |
| Financial charges | 65/66B | €14,939 | €13,595 | -€1,345 | -9.0% |
| Recurring financial charges | 65 | €14,939 | €13,595 | -€1,345 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €24,313 | €64,594 | +€40,281 | +166% |
| Income taxes | 67/77 | €7,741 | €18,574 | +€10,833 | +140% |
| Profit (loss) for the period | 9904 | €16,572 | €46,020 | +€29,448 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €16,572 | €46,020 | +€29,448 | +178% |
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 14 October 2026 via checked.be.