DNAlis: 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.
DNAlis
Largest movements
- Cash +€9,278
up €9,278 (+534.0%), from €1,737 to €11,016
mainly Other debts (+€6,314) and Debts after one year (+€6,308)
- Tangible fixed assets +€6,417
up €6,417 (+24.5%), from €26,214 to €32,631
of which Plant, machinery and equipment: +€6,417
- Receivables within one year +€874
up €874 (+68.1%), from €1,283 to €2,157
of which Trade receivables: +€1,079
- Other debts +€6,314
up €6,314 (+4998.0%), from €126 to €6,440
- Debts after one year +€6,308
up €6,308 (+17.8%), from €35,500 to €41,808
- Profit (loss) carried forward +€4,342
up €4,342 (+15.1%), from -€28,769 to -€24,427
- Advances received -€3,017
down €3,017 (-83.1%), from €3,630 to €613
- Tax, wage and social debts +€2,625
new in 2025: €2,625
- Gross operating margin +€10,896
up €10,896, from -€3,444 to €7,452
- Depreciation +€1,257
up €1,257 (+207.1%), from €607 to €1,864
- Taxes +€704
new in 2025: €704
- Financial charges +€243
up €243 (+83.3%), from €292 to €535
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 | €29,234 | €45,804 | +€16,569 | +56.7% |
| Fixed assets | 21/28 | €26,214 | €32,631 | +€6,417 | +24.5% |
| Tangible fixed assets | 22/27 | €26,214 | €32,631 | +€6,417 | +24.5% |
| Plant, machinery and equipment | 23 | €1,214 | €7,631 | +€6,417 | +528.5% |
| Assets under construction and advance payments | 27 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €3,020 | €13,172 | +€10,152 | +336.1% |
| Amounts receivable within one year | 40/41 | €1,283 | €2,157 | +€874 | +68.1% |
| Trade receivables | 40 | €1,078 | €2,157 | +€1,079 | +100.1% |
| Other amounts receivable | 41 | €205 | - | -€205 | |
| Cash at bank and in hand | 54/58 | €1,737 | €11,016 | +€9,278 | +534.0% |
| Total equity and liabilities | 10/49 | €29,234 | €45,804 | +€16,569 | +56.7% |
| Equity | 10/15 | -€10,169 | -€5,827 | +€4,342 | +42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,769 | -€24,427 | +€4,342 | +15.1% |
| Amounts payable | 17/49 | €39,404 | €51,631 | +€12,227 | +31.0% |
| Amounts payable after more than one year | 17 | €35,500 | €41,808 | +€6,308 | +17.8% |
| Financial debts | 170/4 | €35,500 | €41,808 | +€6,308 | +17.8% |
| Amounts payable within one year | 42/48 | €3,904 | €9,823 | +€5,919 | +151.6% |
| Trade debts | 44 | €147 | €146 | -€2 | -1.2% |
| Suppliers | 440/4 | €147 | €146 | -€2 | -1.2% |
| Advances received on contracts in progress | 46 | €3,630 | €613 | -€3,017 | -83.1% |
| Taxes, remuneration and social security | 45 | - | €2,625 | +€2,625 | |
| Taxes | 450/3 | - | €2,625 | +€2,625 | |
| Other amounts payable | 47/48 | €126 | €6,440 | +€6,314 | +4998.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €607 | €1,864 | +€1,257 | +207.1% |
| Other operating charges | 640/8 | €1 | €7 | +€7 | +848.7% |
| Gross operating margin | 9900 | -€3,444 | €7,452 | +€10,896 | |
| Operating profit (loss) | 9901 | -€4,052 | €5,581 | +€9,632 | |
| Financial charges | 65/66B | €292 | €535 | +€243 | +83.3% |
| Recurring financial charges | 65 | €292 | €535 | +€243 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,344 | €5,046 | +€9,389 | |
| Income taxes | 67/77 | - | €704 | +€704 | |
| Profit (loss) for the period | 9904 | -€4,344 | €4,342 | +€8,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,344 | €4,342 | +€8,686 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.