DNP: 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.
DNP
Largest movements
- Tangible fixed assets -€37,290
down €37,290 (-12.3%), from €304,084 to €266,794
of which Land and buildings: -€25,775
- Reserves -€970,000
down €970,000 (-63.6%), from €1.5m to €554,860
of which Distributable reserves: -€970,000
- Other debts +€909,289
up €909,289 (+4807.5%), from €18,914 to €928,202
- Tax, wage and social debts +€25,335
up €25,335 (+53.7%), from €47,200 to €72,536
of which Taxes: +€24,760
- Financial income +€29,224
up €29,224 (+544200.0%), from €5 to €29,229
- Provisions -€11,000
new in 2026: -€11,000
- Taxes +€5,411
up €5,411 (+13.8%), from €39,339 to €44,750
- Financial charges +€2,013
up €2,013 (+149.7%), from €1,345 to €3,357
- Gross operating margin -€1,924
down €1,924 (-1.2%), from €160,820 to €158,896
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.
Cash bridge derived
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 | €1,682,034 | €1,640,829 | -€41,205 | -2.4% |
| Fixed assets | 21/28 | €304,324 | €267,034 | -€37,290 | -12.3% |
| Tangible fixed assets | 22/27 | €304,084 | €266,794 | -€37,290 | -12.3% |
| Land and buildings | 22 | €274,144 | €248,369 | -€25,775 | -9.4% |
| Leasing and similar rights | 25 | €29,940 | €18,425 | -€11,515 | -38.5% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €1,377,710 | €1,373,795 | -€3,915 | -0.3% |
| Amounts receivable within one year | 40/41 | €20,938 | €17,005 | -€3,933 | -18.8% |
| Trade receivables | 40 | €20,938 | €16,978 | -€3,960 | -18.9% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Current investments | 50/53 | €1,313,093 | €1,301,093 | -€12,000 | -0.9% |
| Cash at bank and in hand | 54/58 | €43,679 | €55,697 | +€12,018 | +27.5% |
| Total equity and liabilities | 10/49 | €1,682,034 | €1,640,829 | -€41,205 | -2.4% |
| Equity | 10/15 | €1,554,490 | €585,844 | -€968,646 | -62.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,524,860 | €554,860 | -€970,000 | -63.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,523,000 | €553,000 | -€970,000 | -63.7% |
| Profit (loss) carried forward | 14 | €23,430 | €24,784 | +€1,354 | +5.8% |
| Provisions and deferred taxes | 16 | €17,910 | €6,910 | -€11,000 | -61.4% |
| Provisions for liabilities and charges | 160/5 | €17,910 | €6,910 | -€11,000 | -61.4% |
| Major repairs and maintenance | 162 | €17,910 | €6,910 | -€11,000 | -61.4% |
| Amounts payable | 17/49 | €109,634 | €1,048,075 | +€938,441 | +856.0% |
| Amounts payable after more than one year | 17 | €25,211 | €10,330 | -€14,881 | -59.0% |
| Financial debts | 170/4 | €17,711 | €2,830 | -€14,881 | -84.0% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €84,423 | €1,037,745 | +€953,321 | +1129.2% |
| Current portion of amounts payable after more than one year | 42 | €12,092 | €25,052 | +€12,960 | +107.2% |
| Trade debts | 44 | €6,217 | €11,954 | +€5,737 | +92.3% |
| Suppliers | 440/4 | €6,217 | €11,954 | +€5,737 | +92.3% |
| Taxes, remuneration and social security | 45 | €47,200 | €72,536 | +€25,335 | +53.7% |
| Taxes | 450/3 | €47,200 | €71,960 | +€24,760 | +52.5% |
| Remuneration and social security | 454/9 | - | €576 | +€576 | |
| Other amounts payable | 47/48 | €18,914 | €928,202 | +€909,289 | +4807.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,290 | €43,190 | +€1,900 | +4.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€11,000 | -€11,000 | |
| Other operating charges | 640/8 | €7,241 | €6,474 | -€767 | -10.6% |
| Gross operating margin | 9900 | €160,820 | €158,896 | -€1,924 | -1.2% |
| Operating profit (loss) | 9901 | €112,289 | €120,232 | +€7,943 | +7.1% |
| Financial income | 75/76B | €5 | €29,229 | +€29,224 | +544200.0% |
| Recurring financial income | 75 | €5 | €29,229 | +€29,224 | +544200.0% |
| Financial charges | 65/66B | €1,345 | €3,357 | +€2,013 | +149.7% |
| Recurring financial charges | 65 | €1,345 | €3,357 | +€2,013 | +149.7% |
| Profit (loss) for the period before taxes | 9903 | €110,950 | €146,104 | +€35,154 | +31.7% |
| Income taxes | 67/77 | €39,339 | €44,750 | +€5,411 | +13.8% |
| Profit (loss) for the period | 9904 | €71,611 | €101,354 | +€29,743 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,611 | €101,354 | +€29,743 | +41.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.