DNC HOLISTIC: 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.
DNC HOLISTIC
Largest movements
- Cash +€7,289
up €7,289 (+80.2%), from €9,084 to €16,372
mainly Net result for the year (+€11,029) and Depreciation (+€5,984)
- Tangible fixed assets -€5,850
down €5,850 (-24.1%), from €24,278 to €18,428
of which Furniture and vehicles: -€4,250
- Intangible fixed assets +€1,076
new in 2025: €1,076
- Deferred charges and accrued income +€679
up €679 (+9.9%), from €6,832 to €7,511
- Profit (loss) carried forward +€11,029
up €11,029 (+153.0%), from €7,207 to €18,236
- Other debts -€6,126
down €6,126 (-29.0%), from €21,159 to €15,033
- Trade debts -€834
down €834 (-91.0%), from €916 to €82
- Tax, wage and social debts -€453
down €453 (-10.2%), from €4,455 to €4,002
of which Taxes: -€453
- Gross operating margin +€15,768
up €15,768 (+149.7%), from €10,536 to €26,303
- Depreciation +€5,761
up €5,761 (+2593.0%), from €222 to €5,984
- Other operating charges +€3,480
up €3,480 (+887.4%), from €392 to €3,872
- Taxes +€1,736
up €1,736 (+64.3%), from €2,700 to €4,436
- Financial charges +€1,035
up €1,035 (+7232.4%), from €14 to €1,049
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 | €40,256 | €43,450 | +€3,194 | +7.9% |
| Fixed assets | 21/28 | €24,339 | €19,566 | -€4,774 | -19.6% |
| Intangible fixed assets | 21 | - | €1,076 | +€1,076 | |
| Tangible fixed assets | 22/27 | €24,278 | €18,428 | -€5,850 | -24.1% |
| Plant, machinery and equipment | 23 | €2,977 | €2,377 | -€600 | -20.2% |
| Furniture and vehicles | 24 | €16,339 | €12,089 | -€4,250 | -26.0% |
| Other tangible fixed assets | 26 | €4,962 | €3,962 | -€1,000 | -20.2% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €15,916 | €23,884 | +€7,968 | +50.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,084 | €16,372 | +€7,289 | +80.2% |
| Deferred charges and accrued income | 490/1 | €6,832 | €7,511 | +€679 | +9.9% |
| Total equity and liabilities | 10/49 | €40,256 | €43,450 | +€3,194 | +7.9% |
| Equity | 10/15 | €13,207 | €24,236 | +€11,029 | +83.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,207 | €18,236 | +€11,029 | +153.0% |
| Amounts payable | 17/49 | €27,049 | €19,214 | -€7,835 | -29.0% |
| Amounts payable within one year | 42/48 | €26,531 | €19,117 | -€7,413 | -27.9% |
| Trade debts | 44 | €916 | €82 | -€834 | -91.0% |
| Suppliers | 440/4 | €916 | €82 | -€834 | -91.0% |
| Taxes, remuneration and social security | 45 | €4,455 | €4,002 | -€453 | -10.2% |
| Taxes | 450/3 | €4,455 | €4,002 | -€453 | -10.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €21,159 | €15,033 | -€6,126 | -29.0% |
| Accrued charges and deferred income | 492/3 | €518 | €97 | -€421 | -81.4% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €5,984 | +€5,761 | +2593.0% |
| Other operating charges | 640/8 | €392 | €3,872 | +€3,480 | +887.4% |
| Gross operating margin | 9900 | €10,536 | €26,303 | +€15,768 | +149.7% |
| Operating profit (loss) | 9901 | €9,921 | €16,447 | +€6,526 | +65.8% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €14 | €1,049 | +€1,035 | +7232.4% |
| Recurring financial charges | 65 | €14 | €1,049 | +€1,035 | +7232.4% |
| Profit (loss) for the period before taxes | 9903 | €9,907 | €15,465 | +€5,558 | +56.1% |
| Income taxes | 67/77 | €2,700 | €4,436 | +€1,736 | +64.3% |
| Profit (loss) for the period | 9904 | €7,207 | €11,029 | +€3,822 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,207 | €11,029 | +€3,822 | +53.0% |
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 3 October 2026 via checked.be.