DNR: 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.
DNR
Largest movements
- Cash -€22,831
down €22,831 (-11.5%), from €197,832 to €175,001
mainly Net result for the year (-€23,092) and Receivables within one year (-€815)
- Profit (loss) carried forward -€23,092
down €23,092 (-7.3%), from €316,353 to €293,262
- Gross operating margin -€15,849
down €15,849 (-218.8%), from -€7,243 to -€23,091
- Financial income +€1,454
up €1,454 (+212.9%), from €683 to €2,136
- Purchases and services -€656
down €656 (-2.1%), from €30,841 to €30,185
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 | €403,676 | €380,327 | -€23,349 | -5.8% |
| Fixed assets | 21/28 | €4,010 | €2,676 | -€1,333 | -33.3% |
| Tangible fixed assets | 22/27 | €4,010 | €2,676 | -€1,333 | -33.3% |
| Furniture and vehicles | 24 | €1,506 | €903 | -€603 | -40.0% |
| Other tangible fixed assets | 26 | €2,503 | €1,773 | -€731 | -29.2% |
| Current assets | 29/58 | €399,667 | €377,651 | -€22,016 | -5.5% |
| Amounts receivable within one year | 40/41 | €1,200 | €2,015 | +€815 | +68.0% |
| Trade receivables | 40 | €900 | €900 | = | 0.0% |
| Other amounts receivable | 41 | €300 | €1,115 | +€815 | +272.1% |
| Current investments | 50/53 | €200,635 | €200,635 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €197,832 | €175,001 | -€22,831 | -11.5% |
| Total equity and liabilities | 10/49 | €403,676 | €380,327 | -€23,349 | -5.8% |
| Equity | 10/15 | €402,231 | €379,139 | -€23,092 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,678 | €79,678 | = | 0.0% |
| 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 | €77,818 | €77,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €316,353 | €293,262 | -€23,092 | -7.3% |
| Amounts payable | 17/49 | €1,445 | €1,188 | -€257 | -17.8% |
| Amounts payable within one year | 42/48 | €1,445 | €1,188 | -€257 | -17.8% |
| Trade debts | 44 | €1,212 | €1,174 | -€38 | -3.1% |
| Suppliers | 440/4 | €1,212 | €1,174 | -€38 | -3.1% |
| Taxes, remuneration and social security | 45 | €3 | - | -€3 | |
| Taxes | 450/3 | €3 | - | -€3 | |
| Other amounts payable | 47/48 | €230 | €14 | -€216 | -93.8% |
| Non-recurring operating income | 76A | €17,500 | - | -€17,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,841 | €30,185 | -€656 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,159 | €1,333 | +€174 | +15.1% |
| Other operating charges | 640/8 | €40 | €148 | +€108 | +267.0% |
| Gross operating margin | 9900 | -€7,243 | -€23,091 | -€15,849 | -218.8% |
| Operating profit (loss) | 9901 | -€8,442 | -€24,573 | -€16,131 | -191.1% |
| Financial income | 75/76B | €683 | €2,136 | +€1,454 | +212.9% |
| Recurring financial income | 75 | €683 | €2,136 | +€1,454 | +212.9% |
| Financial charges | 65/66B | €863 | €655 | -€208 | -24.1% |
| Recurring financial charges | 65 | €863 | €655 | -€208 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,622 | -€23,092 | -€14,469 | -167.8% |
| Income taxes | 67/77 | €18 | - | -€18 | |
| Profit (loss) for the period | 9904 | -€8,641 | -€23,092 | -€14,451 | -167.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,641 | -€23,092 | -€14,451 | -167.2% |
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 6 October 2026 via checked.be.