DNG: 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.
DNG
Largest movements
- Cash +€12,539
up €12,539 (+55.9%), from €22,451 to €34,990
mainly Depreciation (+€11,987) and Net result for the year (+€9,204)
- Tangible fixed assets -€10,658
down €10,658 (-24.5%), from €43,437 to €32,779
- Receivables within one year +€7,060
up €7,060 (+28.1%), from €25,135 to €32,195
of which Other amounts receivable: +€6,100
- Reserves +€9,204
up €9,204 (+203.5%), from €4,523 to €13,727
of which Distributable reserves: +€9,204
- Tax, wage and social debts +€3,860
new in 2025: €3,860
- Trade debts -€3,468
down €3,468 (-38.3%), from €9,055 to €5,587
- Gross operating margin +€17,328
up €17,328 (+149.4%), from €11,596 to €28,924
- Taxes +€4,699
up €4,699 (+405.0%), from €1,160 to €5,860
- Depreciation +€1,239
up €1,239 (+11.5%), from €10,748 to €11,987
- Other operating charges +€868
up €868 (+225.8%), from €384 to €1,252
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 | €91,951 | €101,495 | +€9,544 | +10.4% |
| Fixed assets | 21/28 | €43,437 | €32,779 | -€10,658 | -24.5% |
| Tangible fixed assets | 22/27 | €43,437 | €32,779 | -€10,658 | -24.5% |
| Land and buildings | 22 | €18,865 | €15,014 | -€3,851 | -20.4% |
| Plant, machinery and equipment | 23 | €18,762 | €13,637 | -€5,126 | -27.3% |
| Furniture and vehicles | 24 | €5,809 | €4,128 | -€1,682 | -29.0% |
| Current assets | 29/58 | €48,515 | €68,717 | +€20,202 | +41.6% |
| Amounts receivable within one year | 40/41 | €25,135 | €32,195 | +€7,060 | +28.1% |
| Trade receivables | 40 | €2,500 | €3,460 | +€960 | +38.4% |
| Other amounts receivable | 41 | €22,635 | €28,735 | +€6,100 | +26.9% |
| Cash at bank and in hand | 54/58 | €22,451 | €34,990 | +€12,539 | +55.9% |
| Deferred charges and accrued income | 490/1 | €929 | €1,531 | +€603 | +64.9% |
| Total equity and liabilities | 10/49 | €91,951 | €101,495 | +€9,544 | +10.4% |
| Equity | 10/15 | €82,654 | €91,858 | +€9,204 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,523 | €13,727 | +€9,204 | +203.5% |
| Non-distributable reserves | 130/1 | €4,523 | €4,523 | = | 0.0% |
| Legal reserve | 130 | €4,523 | €4,523 | = | 0.0% |
| Distributable reserves | 133 | - | €9,204 | +€9,204 | |
| Profit (loss) carried forward | 14 | €65,731 | €65,731 | = | 0.0% |
| Amounts payable | 17/49 | €9,297 | €9,637 | +€340 | +3.7% |
| Amounts payable within one year | 42/48 | €9,297 | €9,637 | +€340 | +3.7% |
| Trade debts | 44 | €9,055 | €5,587 | -€3,468 | -38.3% |
| Suppliers | 440/4 | €9,055 | €5,587 | -€3,468 | -38.3% |
| Taxes, remuneration and social security | 45 | - | €3,860 | +€3,860 | |
| Taxes | 450/3 | - | €3,860 | +€3,860 | |
| Other amounts payable | 47/48 | €243 | €191 | -€52 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,748 | €11,987 | +€1,239 | +11.5% |
| Other operating charges | 640/8 | €384 | €1,252 | +€868 | +225.8% |
| Gross operating margin | 9900 | €11,596 | €28,924 | +€17,328 | +149.4% |
| Operating profit (loss) | 9901 | €463 | €15,684 | +€15,221 | +3286.4% |
| Financial charges | 65/66B | €851 | €620 | -€230 | -27.1% |
| Recurring financial charges | 65 | €851 | €620 | -€230 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€388 | €15,063 | +€15,451 | |
| Income taxes | 67/77 | €1,160 | €5,860 | +€4,699 | +405.0% |
| Profit (loss) for the period | 9904 | -€1,548 | €9,204 | +€10,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,548 | €9,204 | +€10,752 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.