DNP WORKS: 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 WORKS
Largest movements
- Receivables within one year -€18,790
down €18,790 (-72.1%), from €26,067 to €7,277
of which Trade receivables: -€18,475
- Tangible fixed assets +€9,546
up €9,546 (+37.8%), from €25,263 to €34,809
of which Plant, machinery and equipment: +€9,385
- Cash -€1,201
down €1,201 (-8.0%), from €14,955 to €13,754
mainly Investment in fixed assets (net) (-€19,168) and Other debts (-€9,588)
- Other debts -€9,588
down €9,588 (-49.1%), from €19,516 to €9,928
- Reserves +€9,111
up €9,111 (+58.7%), from €15,518 to €24,629
- Trade debts -€7,658
down €7,658 (-43.9%), from €17,449 to €9,791
- Debts after one year -€6,002
down €6,002 (-33.3%), from €18,028 to €12,026
- Tax, wage and social debts +€2,812
up €2,812 (+45.0%), from €6,253 to €9,065
- Gross operating margin +€12,747
up €12,747 (+69.4%), from €18,355 to €31,102
- Taxes +€5,572
up €5,572 (+319.0%), from €1,747 to €7,319
- Staff costs +€3,249
up €3,249 (+549.3%), from €591 to €3,840
- Depreciation +€3,188
up €3,188 (+49.6%), from €6,434 to €9,622
- Other operating charges -€784
down €784 (-71.5%), from €1,096 to €312
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 | €84,645 | €73,942 | -€10,703 | -12.6% |
| Fixed assets | 21/28 | €25,263 | €34,809 | +€9,546 | +37.8% |
| Tangible fixed assets | 22/27 | €25,263 | €34,809 | +€9,546 | +37.8% |
| Plant, machinery and equipment | 23 | €2,885 | €12,270 | +€9,385 | +325.4% |
| Furniture and vehicles | 24 | €22,378 | €22,539 | +€161 | +0.7% |
| Current assets | 29/58 | €59,382 | €39,133 | -€20,249 | -34.1% |
| Stocks and contracts in progress | 3 | €16,034 | €16,035 | +€1 | 0.0% |
| Stocks | 30/36 | €16,034 | €16,035 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €26,067 | €7,277 | -€18,790 | -72.1% |
| Trade receivables | 40 | €19,772 | €1,297 | -€18,475 | -93.4% |
| Other amounts receivable | 41 | €6,295 | €5,980 | -€315 | -5.0% |
| Cash at bank and in hand | 54/58 | €14,955 | €13,754 | -€1,201 | -8.0% |
| Deferred charges and accrued income | 490/1 | €2,326 | €2,067 | -€259 | -11.1% |
| Total equity and liabilities | 10/49 | €84,645 | €73,942 | -€10,703 | -12.6% |
| Equity | 10/15 | €18,018 | €27,129 | +€9,111 | +50.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,518 | €24,629 | +€9,111 | +58.7% |
| Distributable reserves | 133 | €15,518 | €24,629 | +€9,111 | +58.7% |
| Amounts payable | 17/49 | €66,626 | €46,813 | -€19,813 | -29.7% |
| Amounts payable after more than one year | 17 | €18,028 | €12,026 | -€6,002 | -33.3% |
| Financial debts | 170/4 | €18,028 | €12,026 | -€6,002 | -33.3% |
| Amounts payable within one year | 42/48 | €48,598 | €34,787 | -€13,811 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €5,380 | €6,003 | +€624 | +11.6% |
| Trade debts | 44 | €17,449 | €9,791 | -€7,658 | -43.9% |
| Suppliers | 440/4 | €17,449 | €9,791 | -€7,658 | -43.9% |
| Taxes, remuneration and social security | 45 | €6,253 | €9,065 | +€2,812 | +45.0% |
| Taxes | 450/3 | €6,253 | €9,065 | +€2,812 | +45.0% |
| Other amounts payable | 47/48 | €19,516 | €9,928 | -€9,588 | -49.1% |
| Remuneration, social security and pensions | 62 | €591 | €3,840 | +€3,249 | +549.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,434 | €9,622 | +€3,188 | +49.6% |
| Other operating charges | 640/8 | €1,096 | €312 | -€784 | -71.5% |
| Gross operating margin | 9900 | €18,355 | €31,102 | +€12,747 | +69.4% |
| Operating profit (loss) | 9901 | €10,234 | €17,328 | +€7,094 | +69.3% |
| Financial income | 75/76B | €31 | €333 | +€302 | +967.3% |
| Recurring financial income | 75 | €31 | €333 | +€302 | +967.3% |
| Financial charges | 65/66B | €1,614 | €1,231 | -€383 | -23.7% |
| Recurring financial charges | 65 | €1,614 | €1,231 | -€383 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €8,651 | €16,430 | +€7,779 | +89.9% |
| Income taxes | 67/77 | €1,747 | €7,319 | +€5,572 | +319.0% |
| Profit (loss) for the period | 9904 | €6,904 | €9,111 | +€2,207 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,904 | €9,111 | +€2,207 | +32.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.