DND EXAQT: 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.
DND EXAQT
Largest movements
- Cash -€20,809
down €20,809 (-12.4%), from €168,466 to €147,657
mainly Investment in fixed assets (net) (-€33,580) and Debts after one year (-€8,227)
- Tangible fixed assets +€12,282
up €12,282 (+22.2%), from €55,274 to €67,556
of which Furniture and vehicles: +€11,852
- Deferred charges and accrued income +€7,347
up €7,347 (+59.6%), from €12,319 to €19,666
- Trade debts +€13,474
up €13,474 (+44.1%), from €30,587 to €44,061
- Debts after one year -€8,227
down €8,227 (-29.5%), from €27,865 to €19,638
- Current portion of long-term debt -€6,323
down €6,323 (-43.5%), from €14,550 to €8,227
- Reserves +€5,140
up €5,140 (+2.0%), from €254,948 to €260,088
- Tax, wage and social debts -€4,181
down €4,181 (-8.6%), from €48,671 to €44,490
of which Remuneration and social security: -€3,955
- Gross operating margin -€89,678
down €89,678 (-22.2%), from €403,972 to €314,294
- Taxes -€23,124
down €23,124 (-82.6%), from €27,985 to €4,862
- Staff costs +€12,701
up €12,701 (+4.8%), from €265,668 to €278,370
- Depreciation +€6,838
up €6,838 (+47.3%), from €14,460 to €21,298
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 | €382,447 | €382,792 | +€345 | +0.1% |
| Fixed assets | 21/28 | €55,274 | €67,556 | +€12,282 | +22.2% |
| Tangible fixed assets | 22/27 | €55,274 | €67,556 | +€12,282 | +22.2% |
| Plant, machinery and equipment | 23 | €3,085 | €14,386 | +€11,301 | +366% |
| Furniture and vehicles | 24 | €14,438 | €26,291 | +€11,852 | +82.1% |
| Leasing and similar rights | 25 | €37,751 | €26,879 | -€10,872 | -28.8% |
| Current assets | 29/58 | €327,173 | €315,236 | -€11,936 | -3.6% |
| Amounts receivable within one year | 40/41 | €146,387 | €147,913 | +€1,526 | +1.0% |
| Trade receivables | 40 | €146,262 | €127,371 | -€18,891 | -12.9% |
| Other amounts receivable | 41 | €125 | €20,542 | +€20,417 | +16,376% |
| Cash at bank and in hand | 54/58 | €168,466 | €147,657 | -€20,809 | -12.4% |
| Deferred charges and accrued income | 490/1 | €12,319 | €19,666 | +€7,347 | +59.6% |
| Total equity and liabilities | 10/49 | €382,447 | €382,792 | +€345 | +0.1% |
| Equity | 10/15 | €259,948 | €265,088 | +€5,140 | +2.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €254,948 | €260,088 | +€5,140 | +2.0% |
| Distributable reserves | 133 | €254,948 | €260,088 | +€5,140 | +2.0% |
| Amounts payable | 17/49 | €122,498 | €117,704 | -€4,795 | -3.9% |
| Amounts payable after more than one year | 17 | €27,865 | €19,638 | -€8,227 | -29.5% |
| Financial debts | 170/4 | €27,865 | €19,638 | -€8,227 | -29.5% |
| Amounts payable within one year | 42/48 | €94,633 | €98,065 | +€3,432 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €14,550 | €8,227 | -€6,323 | -43.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €30,587 | €44,061 | +€13,474 | +44.1% |
| Suppliers | 440/4 | €30,587 | €44,061 | +€13,474 | +44.1% |
| Taxes, remuneration and social security | 45 | €48,671 | €44,490 | -€4,181 | -8.6% |
| Taxes | 450/3 | €18,298 | €18,073 | -€225 | -1.2% |
| Remuneration and social security | 454/9 | €30,372 | €26,417 | -€3,955 | -13.0% |
| Other amounts payable | 47/48 | €825 | €1,288 | +€462 | +56.0% |
| Remuneration, social security and pensions | 62 | €265,668 | €278,370 | +€12,701 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,460 | €21,298 | +€6,838 | +47.3% |
| Other operating charges | 640/8 | €1,467 | €3,089 | +€1,623 | +111% |
| Gross operating margin | 9900 | €403,972 | €314,294 | -€89,678 | -22.2% |
| Operating profit (loss) | 9901 | €122,376 | €11,536 | -€110,840 | -90.6% |
| Financial income | 75/76B | €111 | €3 | -€108 | -97.5% |
| Recurring financial income | 75 | €111 | €3 | -€108 | -97.5% |
| Financial charges | 65/66B | €1,487 | €1,538 | +€51 | +3.4% |
| Recurring financial charges | 65 | €1,487 | €1,538 | +€51 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €121,000 | €10,002 | -€110,998 | -91.7% |
| Income taxes | 67/77 | €27,985 | €4,862 | -€23,124 | -82.6% |
| Profit (loss) for the period | 9904 | €93,015 | €5,140 | -€87,875 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,015 | €5,140 | -€87,875 | -94.5% |
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 26 October 2026 via checked.be.