DNG CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€12,500
down €12,500 (-50.0%), from €25,000 to €12,500
of which Furniture and vehicles: -€10,000
- Receivables within one year -€9,634
down €9,634 (-21.8%), from €44,233 to €34,599
of which Trade receivables: -€11,450
- Cash +€2,519
up €2,519 (+511.7%), from €492 to €3,011
mainly Depreciation (+€12,500) and Receivables within one year (+€9,634)
- Other debts -€11,337
down €11,337 (-19.9%), from €56,967 to €45,631
- Tax, wage and social debts -€5,606
down €5,606 (-81.4%), from €6,884 to €1,278
of which Taxes: -€3,106
- Trade debts -€2,276
down €2,276 (-72.7%), from €3,133 to €857
- Accrued charges and deferred income -€1,997
down €1,997 (-100.0%), from €1,997 to €0
- Profit (loss) carried forward +€1,600
up €1,600 (+91.1%), from -€1,756 to -€156
- Other operating charges -€1,419
down €1,419 (-50.0%), from €2,837 to €1,418
- Financial charges -€1,405
down €1,405 (-28.1%), from €4,999 to €3,594
- Gross operating margin -€636
down €636 (-3.1%), from €20,645 to €20,009
- Taxes +€301
up €301 (+78.4%), from €384 to €685
- Staff costs +€251
up €251, from €0 to €251
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 | €69,726 | €50,110 | -€19,616 | -28.1% |
| Fixed assets | 21/28 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Tangible fixed assets | 22/27 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Plant, machinery and equipment | 23 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Furniture and vehicles | 24 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Current assets | 29/58 | €44,726 | €37,610 | -€7,116 | -15.9% |
| Amounts receivable within one year | 40/41 | €44,233 | €34,599 | -€9,634 | -21.8% |
| Trade receivables | 40 | €37,496 | €26,046 | -€11,450 | -30.5% |
| Other amounts receivable | 41 | €6,737 | €8,553 | +€1,816 | +27.0% |
| Cash at bank and in hand | 54/58 | €492 | €3,011 | +€2,519 | +511.7% |
| Total equity and liabilities | 10/49 | €69,726 | €50,110 | -€19,616 | -28.1% |
| Equity | 10/15 | €744 | €2,344 | +€1,600 | +215.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€1,756 | -€156 | +€1,600 | +91.1% |
| Amounts payable | 17/49 | €68,982 | €47,766 | -€21,216 | -30.8% |
| Amounts payable within one year | 42/48 | €66,985 | €47,766 | -€19,219 | -28.7% |
| Trade debts | 44 | €3,133 | €857 | -€2,276 | -72.7% |
| Suppliers | 440/4 | €3,133 | €857 | -€2,276 | -72.7% |
| Taxes, remuneration and social security | 45 | €6,884 | €1,278 | -€5,606 | -81.4% |
| Taxes | 450/3 | €4,384 | €1,278 | -€3,106 | -70.8% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €56,967 | €45,631 | -€11,337 | -19.9% |
| Accrued charges and deferred income | 492/3 | €1,997 | €0 | -€1,997 | -100.0% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €251 | +€251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | €12,500 | = | 0.0% |
| Other operating charges | 640/8 | €2,837 | €1,418 | -€1,419 | -50.0% |
| Gross operating margin | 9900 | €20,645 | €20,009 | -€636 | -3.1% |
| Operating profit (loss) | 9901 | €5,308 | €5,839 | +€532 | +10.0% |
| Financial income | 75/76B | €4 | €40 | +€36 | +991.2% |
| Recurring financial income | 75 | €4 | €40 | +€36 | +991.2% |
| Financial charges | 65/66B | €4,999 | €3,594 | -€1,405 | -28.1% |
| Recurring financial charges | 65 | €4,999 | €3,594 | -€1,405 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €312 | €2,285 | +€1,973 | +632.6% |
| Income taxes | 67/77 | €384 | €685 | +€301 | +78.4% |
| Profit (loss) for the period | 9904 | -€72 | €1,600 | +€1,672 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72 | €1,600 | +€1,672 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.