DNB: 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.
DNB
Largest movements
- Cash -€34,938
down €34,938 (-77.7%), from €44,949 to €10,012
mainly Trade debts (-€29,540) and Receivables within one year (-€14,028)
- Receivables within one year +€14,028
up €14,028 (+9.1%), from €153,835 to €167,863
of which Other amounts receivable: +€14,852
- Tangible fixed assets -€4,428
down €4,428 (-56.3%), from €7,864 to €3,436
of which Furniture and vehicles: -€4,028
- Trade debts -€29,540
down €29,540 (-71.5%), from €41,328 to €11,788
- Tax, wage and social debts +€3,775
up €3,775 (+71.6%), from €5,273 to €9,048
of which Remuneration and social security: +€5,004
- Staff costs +€38,946
new in 2025: €38,946
- Gross operating margin +€34,814
up €34,814 (+266%), from €13,076 to €47,889
- Financial charges +€807
up €807 (+61.7%), from €1,307 to €2,114
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 | €208,864 | €182,140 | -€26,724 | -12.8% |
| Fixed assets | 21/28 | €8,694 | €4,266 | -€4,428 | -50.9% |
| Tangible fixed assets | 22/27 | €7,864 | €3,436 | -€4,428 | -56.3% |
| Plant, machinery and equipment | 23 | €1,136 | €736 | -€400 | -35.2% |
| Furniture and vehicles | 24 | €6,728 | €2,700 | -€4,028 | -59.9% |
| Financial fixed assets | 28 | €830 | €830 | = | 0.0% |
| Current assets | 29/58 | €200,171 | €177,874 | -€22,297 | -11.1% |
| Amounts receivable within one year | 40/41 | €153,835 | €167,863 | +€14,028 | +9.1% |
| Trade receivables | 40 | €141,970 | €141,145 | -€825 | -0.6% |
| Other amounts receivable | 41 | €11,865 | €26,718 | +€14,852 | +125% |
| Cash at bank and in hand | 54/58 | €44,949 | €10,012 | -€34,938 | -77.7% |
| Deferred charges and accrued income | 490/1 | €1,387 | - | -€1,387 | |
| Total equity and liabilities | 10/49 | €208,864 | €182,140 | -€26,724 | -12.8% |
| Equity | 10/15 | €153,514 | €151,611 | -€1,903 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,054 | €106,151 | -€1,903 | -1.8% |
| Amounts payable | 17/49 | €55,351 | €30,529 | -€24,822 | -44.8% |
| Amounts payable within one year | 42/48 | €55,351 | €30,529 | -€24,822 | -44.8% |
| Trade debts | 44 | €41,328 | €11,788 | -€29,540 | -71.5% |
| Suppliers | 440/4 | €41,328 | €11,788 | -€29,540 | -71.5% |
| Taxes, remuneration and social security | 45 | €5,273 | €9,048 | +€3,775 | +71.6% |
| Taxes | 450/3 | €5,273 | €4,044 | -€1,229 | -23.3% |
| Remuneration and social security | 454/9 | - | €5,004 | +€5,004 | |
| Other amounts payable | 47/48 | €8,750 | €9,693 | +€943 | +10.8% |
| Remuneration, social security and pensions | 62 | - | €38,946 | +€38,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,428 | €4,428 | = | 0.0% |
| Other operating charges | 640/8 | €1,013 | €1,268 | +€254 | +25.1% |
| Gross operating margin | 9900 | €13,076 | €47,889 | +€34,814 | +266% |
| Operating profit (loss) | 9901 | €7,634 | €3,248 | -€4,386 | -57.5% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €1,307 | €2,114 | +€807 | +61.7% |
| Recurring financial charges | 65 | €1,307 | €2,114 | +€807 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €6,375 | €1,134 | -€5,241 | -82.2% |
| Income taxes | 67/77 | €3,463 | €3,037 | -€426 | -12.3% |
| Profit (loss) for the period | 9904 | €2,912 | -€1,903 | -€4,815 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,912 | -€1,903 | -€4,815 |
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 30 October 2026 via checked.be.