DNN: 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.
DNN
Largest movements
- Cash +€395,455
up €395,455 (+40.0%), from €989,294 to €1.4m
mainly Net result for the year (+€614,010) and Other debts (+€526,590)
- Other debts +€526,590
up €526,590 (+241%), from €218,918 to €745,509
- Reserves -€131,498
down €131,498 (-4.5%), from €2.9m to €2.8m
- Financial income -€22,048
down €22,048 (-3.6%), from €609,761 to €587,714
- Taxes -€3,909
down €3,909 (-3.9%), from €99,001 to €95,092
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 | €3,277,873 | €3,672,261 | +€394,388 | +12.0% |
| Fixed assets | 21/28 | €484,656 | €484,656 | = | 0.0% |
| Financial fixed assets | 28 | €484,656 | €484,656 | = | 0.0% |
| Current assets | 29/58 | €2,793,217 | €3,187,605 | +€394,388 | +14.1% |
| Amounts receivable within one year | 40/41 | €2,166 | €104 | -€2,062 | -95.2% |
| Trade receivables | 40 | €2,160 | €0 | -€2,160 | -100% |
| Other amounts receivable | 41 | €6 | €104 | +€98 | +1,522% |
| Current investments | 50/53 | €1,800,000 | €1,800,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €989,294 | €1,384,749 | +€395,455 | +40.0% |
| Deferred charges and accrued income | 490/1 | €1,757 | €2,752 | +€995 | +56.6% |
| Total equity and liabilities | 10/49 | €3,277,873 | €3,672,261 | +€394,388 | +12.0% |
| Equity | 10/15 | €2,995,857 | €2,864,359 | -€131,498 | -4.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €2,933,357 | €2,801,859 | -€131,498 | -4.5% |
| Distributable reserves | 133 | €2,933,357 | €2,801,859 | -€131,498 | -4.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €282,016 | €807,903 | +€525,886 | +186% |
| Amounts payable within one year | 42/48 | €282,016 | €807,903 | +€525,886 | +186% |
| Trade debts | 44 | €29 | €30 | +€1 | +3.5% |
| Suppliers | 440/4 | €29 | €30 | +€1 | +3.5% |
| Taxes, remuneration and social security | 45 | €63,069 | €62,364 | -€705 | -1.1% |
| Taxes | 450/3 | €63,069 | €62,364 | -€705 | -1.1% |
| Other amounts payable | 47/48 | €218,918 | €745,509 | +€526,590 | +241% |
| Other operating charges | 640/8 | €1,094 | €1,376 | +€283 | +25.9% |
| Gross operating margin | 9900 | €122,610 | €122,846 | +€236 | +0.2% |
| Operating profit (loss) | 9901 | €121,517 | €121,470 | -€47 | 0.0% |
| Financial income | 75/76B | €609,761 | €587,714 | -€22,048 | -3.6% |
| Recurring financial income | 75 | €609,761 | €587,714 | -€22,048 | -3.6% |
| Financial charges | 65/66B | €81 | €81 | -€0 | 0.0% |
| Recurring financial charges | 65 | €81 | €81 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €731,197 | €709,102 | -€22,095 | -3.0% |
| Income taxes | 67/77 | €99,001 | €95,092 | -€3,909 | -3.9% |
| Profit (loss) for the period | 9904 | €632,196 | €614,010 | -€18,185 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €632,196 | €614,010 | -€18,185 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.