DNC PRO BUILD: 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.
DNC PRO BUILD
Largest movements
- Tangible fixed assets +€52,178
up €52,178 (+416%), from €12,536 to €64,714
of which Furniture and vehicles: +€52,444
- Receivables within one year +€26,500
up €26,500 (+73.8%), from €35,909 to €62,409
of which Other amounts receivable: +€20,748
- Debts after one year +€40,456
new in 2026: €40,456
- Trade debts +€25,736
up €25,736 (+191%), from €13,464 to €39,200
- Short-term financial debts +€17,578
new in 2026: €17,578
- Other debts -€12,210
no longer reported in 2026 (was €12,210)
- Profit (loss) carried forward +€4,407
up €4,407 (+22.6%), from €19,525 to €23,932
- Other operating charges +€15,664
up €15,664 (+356%), from €4,405 to €20,069
- Turnover +€3,030
up €3,030 (+1.7%), from €178,470 to €181,500
- Purchases and services +€2,964
up €2,964 (+2.0%), from €148,426 to €151,389
- Taxes -€2,524
down €2,524 (-51.5%), from €4,904 to €2,380
- Depreciation +€2,113
up €2,113 (+180%), from €1,174 to €3,286
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,903 | €135,799 | +€77,896 | +135% |
| Fixed assets | 21/28 | €12,536 | €64,714 | +€52,178 | +416% |
| Tangible fixed assets | 22/27 | €12,536 | €64,714 | +€52,178 | +416% |
| Plant, machinery and equipment | 23 | €1,283 | €1,017 | -€266 | -20.8% |
| Furniture and vehicles | 24 | €11,253 | €63,697 | +€52,444 | +466% |
| Current assets | 29/58 | €45,367 | €71,085 | +€25,718 | +56.7% |
| Amounts receivable within one year | 40/41 | €35,909 | €62,409 | +€26,500 | +73.8% |
| Trade receivables | 40 | €32,629 | €38,381 | +€5,753 | +17.6% |
| Other amounts receivable | 41 | €3,280 | €24,028 | +€20,748 | +632% |
| Cash at bank and in hand | 54/58 | €9,458 | €8,676 | -€782 | -8.3% |
| Total equity and liabilities | 10/49 | €57,903 | €135,799 | +€77,896 | +135% |
| Equity | 10/15 | €20,525 | €24,932 | +€4,407 | +21.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,525 | €23,932 | +€4,407 | +22.6% |
| Amounts payable | 17/49 | €37,378 | €110,867 | +€73,489 | +197% |
| Amounts payable after more than one year | 17 | - | €40,456 | +€40,456 | |
| Financial debts | 170/4 | - | €40,456 | +€40,456 | |
| Amounts payable within one year | 42/48 | €37,378 | €70,411 | +€33,034 | +88.4% |
| Financial debts | 43 | - | €17,578 | +€17,578 | |
| Credit institutions | 430/8 | - | €17,578 | +€17,578 | |
| Trade debts | 44 | €13,464 | €39,200 | +€25,736 | +191% |
| Suppliers | 440/4 | €13,464 | €39,200 | +€25,736 | +191% |
| Taxes, remuneration and social security | 45 | €11,704 | €13,633 | +€1,930 | +16.5% |
| Taxes | 450/3 | €4,904 | €7,283 | +€2,380 | +48.5% |
| Remuneration and social security | 454/9 | €6,800 | €6,350 | -€450 | -6.6% |
| Other amounts payable | 47/48 | €12,210 | - | -€12,210 | |
| Turnover | 70 | €178,470 | €181,500 | +€3,030 | +1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,426 | €151,389 | +€2,964 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,174 | €3,286 | +€2,113 | +180% |
| Other operating charges | 640/8 | €4,405 | €20,069 | +€15,664 | +356% |
| Gross operating margin | 9900 | €30,044 | €30,161 | +€116 | +0.4% |
| Operating profit (loss) | 9901 | €24,466 | €6,805 | -€17,661 | -72.2% |
| Financial income | 75/76B | - | €373 | +€373 | |
| Recurring financial income | 75 | - | €373 | +€373 | |
| Financial charges | 65/66B | €37 | €391 | +€354 | +952% |
| Recurring financial charges | 65 | €37 | €391 | +€354 | +952% |
| Profit (loss) for the period before taxes | 9903 | €24,429 | €6,787 | -€17,642 | -72.2% |
| Income taxes | 67/77 | €4,904 | €2,380 | -€2,524 | -51.5% |
| Profit (loss) for the period | 9904 | €19,525 | €4,407 | -€15,118 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,525 | €4,407 | -€15,118 | -77.4% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.