DNNS: 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.
DNNS
Largest movements
- Cash -€75,061
down €75,061 (-91.9%), from €81,642 to €6,580
mainly Net result for the year (-€52,033) and Tax, wage and social debts (-€19,615)
- Deferred charges and accrued income +€11,068
up €11,068 (+14340.3%), from €77 to €11,145
- Receivables within one year +€10,982
up €10,982 (+15.2%), from €72,130 to €83,112
of which Trade receivables: +€10,893
- Tangible fixed assets -€5,773
down €5,773 (-23.7%), from €24,326 to €18,553
of which Furniture and vehicles: -€4,641
- Reserves -€40,000
down €40,000 (-38.1%), from €104,899 to €64,899
- Tax, wage and social debts -€19,615
down €19,615 (-47.9%), from €40,953 to €21,337
- Trade debts +€12,859
up €12,859 (+109.1%), from €11,782 to €24,640
- Profit (loss) carried forward -€12,033
new in 2025: -€12,033
- Gross operating margin -€205,340
down €205,340, from €161,309 to -€44,030
- Taxes -€42,352
down €42,352 (-98.7%), from €42,890 to €538
- Financial charges -€4,252
down €4,252 (-71.9%), from €5,913 to €1,661
- Other operating charges -€4,208
down €4,208 (-80.3%), from €5,242 to €1,034
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 | €178,175 | €119,391 | -€58,784 | -33.0% |
| Fixed assets | 21/28 | €24,326 | €18,553 | -€5,773 | -23.7% |
| Tangible fixed assets | 22/27 | €24,326 | €18,553 | -€5,773 | -23.7% |
| Land and buildings | 22 | €7,389 | €6,599 | -€790 | -10.7% |
| Plant, machinery and equipment | 23 | €1,510 | €1,169 | -€341 | -22.6% |
| Furniture and vehicles | 24 | €15,426 | €10,785 | -€4,641 | -30.1% |
| Current assets | 29/58 | €153,849 | €100,838 | -€53,011 | -34.5% |
| Amounts receivable within one year | 40/41 | €72,130 | €83,112 | +€10,982 | +15.2% |
| Trade receivables | 40 | €18,132 | €29,025 | +€10,893 | +60.1% |
| Other amounts receivable | 41 | €53,998 | €54,087 | +€89 | +0.2% |
| Cash at bank and in hand | 54/58 | €81,642 | €6,580 | -€75,061 | -91.9% |
| Deferred charges and accrued income | 490/1 | €77 | €11,145 | +€11,068 | +14340.3% |
| Total equity and liabilities | 10/49 | €178,175 | €119,391 | -€58,784 | -33.0% |
| Equity | 10/15 | €123,499 | €71,466 | -€52,033 | -42.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,899 | €64,899 | -€40,000 | -38.1% |
| Distributable reserves | 133 | €104,899 | €64,899 | -€40,000 | -38.1% |
| Profit (loss) carried forward | 14 | - | -€12,033 | -€12,033 | |
| Amounts payable | 17/49 | €54,676 | €47,925 | -€6,750 | -12.3% |
| Amounts payable within one year | 42/48 | €54,676 | €47,925 | -€6,750 | -12.3% |
| Financial debts | 43 | €1,703 | €1,710 | +€7 | +0.4% |
| Credit institutions | 430/8 | €1,703 | €1,710 | +€7 | +0.4% |
| Trade debts | 44 | €11,782 | €24,640 | +€12,859 | +109.1% |
| Suppliers | 440/4 | €11,782 | €24,640 | +€12,859 | +109.1% |
| Advances received on contracts in progress | 46 | €238 | €238 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €40,953 | €21,337 | -€19,615 | -47.9% |
| Taxes | 450/3 | €40,953 | €21,337 | -€19,615 | -47.9% |
| Non-recurring operating income | 76A | €253,991 | €5,163 | -€248,828 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €4,770 | +€529 | +12.5% |
| Other operating charges | 640/8 | €5,242 | €1,034 | -€4,208 | -80.3% |
| Gross operating margin | 9900 | €161,309 | -€44,030 | -€205,340 | |
| Operating profit (loss) | 9901 | €151,827 | -€49,834 | -€201,661 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €5,913 | €1,661 | -€4,252 | -71.9% |
| Recurring financial charges | 65 | €5,913 | €1,661 | -€4,252 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €145,930 | -€51,495 | -€197,425 | |
| Income taxes | 67/77 | €42,890 | €538 | -€42,352 | -98.7% |
| Profit (loss) for the period | 9904 | €103,039 | -€52,033 | -€155,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,039 | -€52,033 | -€155,073 |
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 10 October 2026 via checked.be.