DNAK: 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.
DNAK
Largest movements
- Receivables within one year +€207,893
up €207,893 (+141.6%), from €146,836 to €354,729
of which Other amounts receivable: +€118,146
- Cash +€9,223
up €9,223 (+845.6%), from €1,091 to €10,313
- Reserves +€135,153
up €135,153 (+198.1%), from €68,232 to €203,385
- Trade debts +€42,384
up €42,384 (+221.1%), from €19,171 to €61,555
- Tax, wage and social debts +€37,239
up €37,239 (+217.9%), from €17,094 to €54,333
of which Taxes: +€37,095
- Staff costs +€38,212
up €38,212 (+2722.0%), from €1,404 to €39,616
- Gross operating margin -€36,766
down €36,766 (-25.8%), from €142,603 to €105,837
- Other operating charges -€9,724
down €9,724 (-99.7%), from €9,754 to €30
- Financial income +€9,508
up €9,508 (+470700.5%), from €2 to €9,510
- Financial charges +€5,371
up €5,371 (+464.2%), from €1,157 to €6,528
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,438 | €370,350 | +€216,912 | +141.4% |
| Fixed assets | 21/28 | €5,511 | €5,308 | -€203 | -3.7% |
| Tangible fixed assets | 22/27 | €5,388 | €5,184 | -€203 | -3.8% |
| Furniture and vehicles | 24 | €5,388 | €5,184 | -€203 | -3.8% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €147,926 | €365,042 | +€217,116 | +146.8% |
| Stocks and contracts in progress | 3 | - | €0 | +€0 | |
| Stocks | 30/36 | - | €0 | +€0 | |
| Amounts receivable within one year | 40/41 | €146,836 | €354,729 | +€207,893 | +141.6% |
| Trade receivables | 40 | €67,252 | €156,999 | +€89,747 | +133.4% |
| Other amounts receivable | 41 | €79,583 | €197,730 | +€118,146 | +148.5% |
| Cash at bank and in hand | 54/58 | €1,091 | €10,313 | +€9,223 | +845.6% |
| Total equity and liabilities | 10/49 | €153,438 | €370,350 | +€216,912 | +141.4% |
| Equity | 10/15 | €70,732 | €205,885 | +€135,153 | +191.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €68,232 | €203,385 | +€135,153 | +198.1% |
| Distributable reserves | 133 | €68,232 | €203,385 | +€135,153 | +198.1% |
| Amounts payable | 17/49 | €82,705 | €164,465 | +€81,759 | +98.9% |
| Amounts payable within one year | 42/48 | €82,705 | €164,465 | +€81,759 | +98.9% |
| Trade debts | 44 | €19,171 | €61,555 | +€42,384 | +221.1% |
| Suppliers | 440/4 | €19,171 | €61,555 | +€42,384 | +221.1% |
| Advances received on contracts in progress | 46 | €1,440 | €3,576 | +€2,136 | +148.3% |
| Taxes, remuneration and social security | 45 | €17,094 | €54,333 | +€37,239 | +217.9% |
| Taxes | 450/3 | €17,094 | €54,189 | +€37,095 | +217.0% |
| Remuneration and social security | 454/9 | - | €144 | +€144 | |
| Other amounts payable | 47/48 | €45,000 | €45,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,404 | €39,616 | +€38,212 | +2722.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,995 | +€1,995 | |
| Other operating charges | 640/8 | €9,754 | €30 | -€9,724 | -99.7% |
| Gross operating margin | 9900 | €142,603 | €105,837 | -€36,766 | -25.8% |
| Operating profit (loss) | 9901 | €131,445 | €64,197 | -€67,248 | -51.2% |
| Financial income | 75/76B | €2 | €9,510 | +€9,508 | +470700.5% |
| Recurring financial income | 75 | €2 | €9,510 | +€9,508 | +470700.5% |
| Financial charges | 65/66B | €1,157 | €6,528 | +€5,371 | +464.2% |
| Recurring financial charges | 65 | €1,157 | €6,528 | +€5,371 | +464.2% |
| Profit (loss) for the period before taxes | 9903 | €130,291 | €67,180 | -€63,111 | -48.4% |
| Income taxes | 67/77 | €17,058 | €15,241 | -€1,817 | -10.7% |
| Profit (loss) for the period | 9904 | €113,232 | €51,938 | -€61,294 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €113,232 | €51,938 | -€61,294 | -54.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.