DNA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year -€32,532
down €32,532 (-49.9%), from €65,178 to €32,646
of which Trade receivables: -€38,086
- Cash +€32,014
up €32,014 (+237%), from €13,488 to €45,502
mainly Receivables within one year (+€32,532) and Depreciation (+€11,131)
- Tangible fixed assets -€9,420
down €9,420 (-27.6%), from €34,146 to €24,726
of which Furniture and vehicles: -€9,090
- Stocks and contracts -€4,611
down €4,611 (-11.3%), from €40,639 to €36,028
- Trade debts -€12,517
down €12,517 (-32.7%), from €38,271 to €25,754
- Reserves +€8,989
up €8,989 (+9.0%), from €100,426 to €109,416
- Other debts -€6,936
down €6,936 (-53.0%), from €13,091 to €6,155
- Tax, wage and social debts +€3,251
up €3,251 (+32.3%), from €10,056 to €13,308
of which Taxes: +€3,279
- Debts after one year -€3,057
down €3,057 (-42.0%), from €7,275 to €4,218
- Write-downs +€2,042
new in 2025: €2,042
- Gross operating margin +€1,624
up €1,624 (+6.3%), from €25,872 to €27,496
- Financial income -€592
down €592 (-98.2%), from €603 to €11
- Other operating charges -€526
down €526 (-53.9%), from €976 to €450
- Depreciation -€413
down €413 (-3.6%), from €11,544 to €11,131
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 | €188,499 | €174,307 | -€14,192 | -7.5% |
| Fixed assets | 21/28 | €34,146 | €24,726 | -€9,420 | -27.6% |
| Tangible fixed assets | 22/27 | €34,146 | €24,726 | -€9,420 | -27.6% |
| Plant, machinery and equipment | 23 | €556 | €226 | -€330 | -59.3% |
| Furniture and vehicles | 24 | €33,590 | €24,500 | -€9,090 | -27.1% |
| Current assets | 29/58 | €154,353 | €149,581 | -€4,773 | -3.1% |
| Amounts receivable after more than one year | 29 | €32,000 | €32,000 | = | 0.0% |
| Other amounts receivable | 291 | €32,000 | €32,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €40,639 | €36,028 | -€4,611 | -11.3% |
| Stocks | 30/36 | €40,639 | €36,028 | -€4,611 | -11.3% |
| Amounts receivable within one year | 40/41 | €65,178 | €32,646 | -€32,532 | -49.9% |
| Trade receivables | 40 | €63,509 | €25,424 | -€38,086 | -60.0% |
| Other amounts receivable | 41 | €1,668 | €7,222 | +€5,554 | +333% |
| Cash at bank and in hand | 54/58 | €13,488 | €45,502 | +€32,014 | +237% |
| Deferred charges and accrued income | 490/1 | €3,048 | €3,405 | +€357 | +11.7% |
| Total equity and liabilities | 10/49 | €188,499 | €174,307 | -€14,192 | -7.5% |
| Equity | 10/15 | €112,826 | €121,816 | +€8,989 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €100,426 | €109,416 | +€8,989 | +9.0% |
| Distributable reserves | 133 | €100,426 | €109,416 | +€8,989 | +9.0% |
| Amounts payable | 17/49 | €75,673 | €52,491 | -€23,182 | -30.6% |
| Amounts payable after more than one year | 17 | €7,275 | €4,218 | -€3,057 | -42.0% |
| Financial debts | 170/4 | €7,275 | €4,218 | -€3,057 | -42.0% |
| Amounts payable within one year | 42/48 | €66,836 | €48,273 | -€18,563 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €2,968 | €3,057 | +€89 | +3.0% |
| Trade debts | 44 | €38,271 | €25,754 | -€12,517 | -32.7% |
| Suppliers | 440/4 | €38,271 | €25,754 | -€12,517 | -32.7% |
| Advances received on contracts in progress | 46 | €2,449 | - | -€2,449 | |
| Taxes, remuneration and social security | 45 | €10,056 | €13,308 | +€3,251 | +32.3% |
| Taxes | 450/3 | €9,225 | €12,505 | +€3,279 | +35.5% |
| Remuneration and social security | 454/9 | €831 | €803 | -€28 | -3.4% |
| Other amounts payable | 47/48 | €13,091 | €6,155 | -€6,936 | -53.0% |
| Accrued charges and deferred income | 492/3 | €1,562 | - | -€1,562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,544 | €11,131 | -€413 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,042 | +€2,042 | |
| Other operating charges | 640/8 | €976 | €450 | -€526 | -53.9% |
| Gross operating margin | 9900 | €25,872 | €27,496 | +€1,624 | +6.3% |
| Operating profit (loss) | 9901 | €13,352 | €13,874 | +€521 | +3.9% |
| Financial income | 75/76B | €603 | €11 | -€592 | -98.2% |
| Recurring financial income | 75 | €603 | €11 | -€592 | -98.2% |
| Financial charges | 65/66B | €559 | €877 | +€318 | +56.8% |
| Recurring financial charges | 65 | €559 | €877 | +€318 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €13,396 | €13,008 | -€388 | -2.9% |
| Income taxes | 67/77 | €4,185 | €4,018 | -€167 | -4.0% |
| Profit (loss) for the period | 9904 | €9,210 | €8,989 | -€221 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,210 | €8,989 | -€221 | -2.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.