DNAVID: 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.
DNAVID
Largest movements
- Cash +€61
new in 2025: €61
mainly Other debts (+€622)
- Other debts +€622
up €622 (+10.7%), from €5,789 to €6,411
- Profit (loss) carried forward -€549
down €549 (-3.1%), from -€17,826 to -€18,375
- Short-term financial debts -€12
no longer reported in 2025 (was €12)
- Financial charges +€68
up €68 (+323.4%), from €21 to €89
- Gross operating margin -€15
down €15 (-3.3%), from -€445 to -€460
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 | €376 | €436 | +€61 | +16.1% |
| Current assets | 29/58 | €376 | €436 | +€61 | +16.1% |
| Amounts receivable within one year | 40/41 | €376 | €376 | = | 0.0% |
| Other amounts receivable | 41 | €376 | €376 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €376 | €436 | +€61 | +16.1% |
| Equity | 10/15 | -€5,426 | -€5,975 | -€549 | -10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,826 | -€18,375 | -€549 | -3.1% |
| Amounts payable | 17/49 | €5,801 | €6,411 | +€610 | +10.5% |
| Amounts payable within one year | 42/48 | €5,801 | €6,411 | +€610 | +10.5% |
| Financial debts | 43 | €12 | - | -€12 | |
| Credit institutions | 430/8 | €12 | - | -€12 | |
| Other amounts payable | 47/48 | €5,789 | €6,411 | +€622 | +10.7% |
| Gross operating margin | 9900 | -€445 | -€460 | -€15 | -3.3% |
| Operating profit (loss) | 9901 | -€445 | -€460 | -€15 | -3.3% |
| Financial charges | 65/66B | €21 | €89 | +€68 | +323.4% |
| Recurring financial charges | 65 | €21 | €89 | +€68 | +323.4% |
| Profit (loss) for the period before taxes | 9903 | -€466 | -€549 | -€83 | -17.8% |
| Profit (loss) for the period | 9904 | -€466 | -€549 | -€83 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€466 | -€549 | -€83 | -17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.