DNDB: 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.
DNDB
Largest movements
- Receivables within one year -€94,592
down €94,592 (-85.2%), from €110,985 to €16,392
of which Other amounts receivable: -€84,458
- Debts after one year -€80,201
down €80,201 (-70.4%), from €113,885 to €33,684
- Other debts -€47,634
down €47,634 (-21.8%), from €218,622 to €170,988
- Reserves +€27,555
up €27,555 (+4.5%), from €611,798 to €639,353
- Financial income -€51,025
down €51,025 (-33.4%), from €152,905 to €101,880
- Taxes -€4,782
down €4,782 (-12.5%), from €38,380 to €33,598
- Financial charges -€2,110
down €2,110 (-30.0%), from €7,043 to €4,933
- Gross operating margin -€1,170
down €1,170 (-1.5%), from €79,832 to €78,662
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 | €2,332,511 | €2,234,918 | -€97,593 | -4.2% |
| Fixed assets | 21/28 | €2,174,964 | €2,174,964 | = | 0.0% |
| Financial fixed assets | 28 | €2,174,964 | €2,174,964 | = | 0.0% |
| Current assets | 29/58 | €157,547 | €59,954 | -€97,593 | -61.9% |
| Amounts receivable within one year | 40/41 | €110,985 | €16,392 | -€94,592 | -85.2% |
| Trade receivables | 40 | €10,135 | €0 | -€10,135 | -100.0% |
| Other amounts receivable | 41 | €100,850 | €16,392 | -€84,458 | -83.7% |
| Current investments | 50/53 | €44,637 | €24,192 | -€20,446 | -45.8% |
| Cash at bank and in hand | 54/58 | €1,925 | €18,182 | +€16,258 | +844.6% |
| Deferred charges and accrued income | 490/1 | - | €1,187 | +€1,187 | |
| Total equity and liabilities | 10/49 | €2,332,511 | €2,234,918 | -€97,593 | -4.2% |
| Equity | 10/15 | €1,867,714 | €1,895,270 | +€27,556 | +1.5% |
| Contributions | 10/11 | €1,255,145 | €1,255,145 | = | 0.0% |
| Reserves | 13 | €611,798 | €639,353 | +€27,555 | +4.5% |
| Distributable reserves | 133 | €611,798 | €639,353 | +€27,555 | +4.5% |
| Profit (loss) carried forward | 14 | €771 | €772 | +€1 | +0.2% |
| Amounts payable | 17/49 | €464,797 | €339,648 | -€125,149 | -26.9% |
| Amounts payable after more than one year | 17 | €113,885 | €33,684 | -€80,201 | -70.4% |
| Financial debts | 170/4 | €113,885 | €33,684 | -€80,201 | -70.4% |
| Amounts payable within one year | 42/48 | €349,662 | €304,714 | -€44,948 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €94,306 | €109,851 | +€15,544 | +16.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,164 | €6,285 | -€7,879 | -55.6% |
| Suppliers | 440/4 | €14,164 | €6,285 | -€7,879 | -55.6% |
| Taxes, remuneration and social security | 45 | €22,569 | €17,590 | -€4,979 | -22.1% |
| Taxes | 450/3 | €22,569 | €17,590 | -€4,979 | -22.1% |
| Other amounts payable | 47/48 | €218,622 | €170,988 | -€47,634 | -21.8% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Other operating charges | 640/8 | €1,343 | €1,385 | +€42 | +3.1% |
| Non-recurring operating charges | 66A | €203 | €241 | +€38 | +18.7% |
| Gross operating margin | 9900 | €79,832 | €78,662 | -€1,170 | -1.5% |
| Operating profit (loss) | 9901 | €78,286 | €77,036 | -€1,250 | -1.6% |
| Financial income | 75/76B | €152,905 | €101,880 | -€51,025 | -33.4% |
| Recurring financial income | 75 | €152,905 | €101,880 | -€51,025 | -33.4% |
| Financial charges | 65/66B | €7,043 | €4,933 | -€2,110 | -30.0% |
| Recurring financial charges | 65 | €7,043 | €4,933 | -€2,110 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €224,148 | €173,984 | -€50,164 | -22.4% |
| Income taxes | 67/77 | €38,380 | €33,598 | -€4,782 | -12.5% |
| Profit (loss) for the period | 9904 | €185,768 | €140,386 | -€45,382 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €185,768 | €140,386 | -€45,382 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.