DNAC: 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.
DNAC
Largest movements
- Receivables after one year +€912,031
up €912,031 (+34.0%), from €2.7m to €3.6m
- Receivables within one year +€87,440
up €87,440 (+1,028%), from €8,509 to €95,950
of which Trade receivables: +€93,600
- Reserves +€579,472
up €579,472 (+103%), from €562,116 to €1.1m
- Debts after one year +€183,300
up €183,300 (+7.8%), from €2.4m to €2.5m
- Short-term financial debts +€154,476
new in 2025: €154,476
- Tax, wage and social debts +€54,880
up €54,880 (+289%), from €19,008 to €73,889
of which Taxes: +€56,732
- Gross operating margin +€578,832
up €578,832 (+332%), from €174,481 to €753,312
- Taxes +€191,521
up €191,521 (+259%), from €74,076 to €265,598
- Financial income +€19,595
up €19,595 (+20.4%), from €95,849 to €115,444
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 | €2,989,038 | €3,957,298 | +€968,260 | +32.4% |
| Fixed assets | 21/28 | €282,909 | €263,572 | -€19,337 | -6.8% |
| Tangible fixed assets | 22/27 | €51,515 | €32,178 | -€19,337 | -37.5% |
| Plant, machinery and equipment | 23 | €9,117 | €7,353 | -€1,764 | -19.3% |
| Furniture and vehicles | 24 | €42,398 | €24,825 | -€17,573 | -41.4% |
| Financial fixed assets | 28 | €231,393 | €231,393 | = | 0.0% |
| Current assets | 29/58 | €2,706,129 | €3,693,727 | +€987,597 | +36.5% |
| Amounts receivable after more than one year | 29 | €2,685,623 | €3,597,654 | +€912,031 | +34.0% |
| Other amounts receivable | 291 | €2,685,623 | €3,597,654 | +€912,031 | +34.0% |
| Amounts receivable within one year | 40/41 | €8,509 | €95,950 | +€87,440 | +1,028% |
| Trade receivables | 40 | - | €93,600 | +€93,600 | |
| Other amounts receivable | 41 | €8,509 | €2,350 | -€6,160 | -72.4% |
| Cash at bank and in hand | 54/58 | €11,997 | €122 | -€11,874 | -99.0% |
| Total equity and liabilities | 10/49 | €2,989,038 | €3,957,298 | +€968,260 | +32.4% |
| Equity | 10/15 | €594,116 | €1,173,588 | +€579,472 | +97.5% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €562,116 | €1,141,588 | +€579,472 | +103% |
| Distributable reserves | 133 | €562,116 | €1,141,588 | +€579,472 | +103% |
| Amounts payable | 17/49 | €2,394,922 | €2,783,710 | +€388,788 | +16.2% |
| Amounts payable after more than one year | 17 | €2,365,000 | €2,548,300 | +€183,300 | +7.8% |
| Financial debts | 170/4 | €2,365,000 | €2,548,300 | +€183,300 | +7.8% |
| Amounts payable within one year | 42/48 | €29,922 | €235,410 | +€205,488 | +687% |
| Financial debts | 43 | - | €154,476 | +€154,476 | |
| Credit institutions | 430/8 | - | €154,476 | +€154,476 | |
| Trade debts | 44 | €2,827 | €1,180 | -€1,647 | -58.3% |
| Suppliers | 440/4 | €2,827 | €1,180 | -€1,647 | -58.3% |
| Taxes, remuneration and social security | 45 | €19,008 | €73,889 | +€54,880 | +289% |
| Taxes | 450/3 | €17,157 | €73,889 | +€56,732 | +331% |
| Remuneration and social security | 454/9 | €1,851 | - | -€1,851 | |
| Other amounts payable | 47/48 | €8,086 | €5,865 | -€2,222 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,778 | €20,155 | +€377 | +1.9% |
| Other operating charges | 640/8 | €4,812 | €1,728 | -€3,084 | -64.1% |
| Gross operating margin | 9900 | €174,481 | €753,312 | +€578,832 | +332% |
| Operating profit (loss) | 9901 | €149,891 | €731,430 | +€581,539 | +388% |
| Financial income | 75/76B | €95,849 | €115,444 | +€19,595 | +20.4% |
| Recurring financial income | 75 | €95,849 | €115,444 | +€19,595 | +20.4% |
| Financial charges | 65/66B | €93 | €1,804 | +€1,711 | +1,831% |
| Recurring financial charges | 65 | €93 | €1,804 | +€1,711 | +1,831% |
| Profit (loss) for the period before taxes | 9903 | €245,646 | €845,070 | +€599,423 | +244% |
| Income taxes | 67/77 | €74,076 | €265,598 | +€191,521 | +259% |
| Profit (loss) for the period | 9904 | €171,570 | €579,472 | +€407,902 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €171,570 | €579,472 | +€407,902 | +238% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.