DNS Life Sciences Consulting: 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.
DNS Life Sciences Consulting
Largest movements
- Tangible fixed assets +€100,761
up €100,761 (+94.2%), from €106,913 to €207,675
of which Other tangible fixed assets: +€98,195
- Cash -€80,360
down €80,360 (-47.6%), from €168,709 to €88,349
mainly Investment in fixed assets (net) (-€120,960) and Other debts (-€20,708)
- Receivables within one year -€20,508
down €20,508 (-48.8%), from €41,998 to €21,490
of which Trade receivables: -€20,498
- Deferred charges and accrued income -€7,075
down €7,075 (-44.8%), from €15,809 to €8,734
- Reserves +€45,685
up €45,685 (+18.2%), from €251,213 to €296,899
- Other debts -€20,708
down €20,708 (-90.5%), from €22,883 to €2,175
- Trade debts -€17,354
down €17,354 (-90.1%), from €19,256 to €1,902
- Tax, wage and social debts -€12,385
down €12,385 (-35.8%), from €34,641 to €22,256
- Gross operating margin -€40,259
down €40,259 (-33.3%), from €121,006 to €80,748
- Depreciation +€16,211
up €16,211 (+406%), from €3,989 to €20,199
- Taxes -€9,848
down €9,848 (-44.0%), from €22,390 to €12,542
- Financial charges -€2,028
down €2,028 (-86.0%), from €2,357 to €329
- Other operating charges +€1,260
up €1,260 (+172%), from €732 to €1,992
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.
Derived cash bridge
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 | €333,429 | €326,248 | -€7,182 | -2.2% |
| Fixed assets | 21/28 | €106,913 | €207,675 | +€100,761 | +94.2% |
| Tangible fixed assets | 22/27 | €106,913 | €207,675 | +€100,761 | +94.2% |
| Plant, machinery and equipment | 23 | €1,252 | €806 | -€446 | -35.6% |
| Furniture and vehicles | 24 | €884 | €3,897 | +€3,013 | +341% |
| Other tangible fixed assets | 26 | €104,777 | €202,971 | +€98,195 | +93.7% |
| Current assets | 29/58 | €226,516 | €118,573 | -€107,943 | -47.7% |
| Amounts receivable within one year | 40/41 | €41,998 | €21,490 | -€20,508 | -48.8% |
| Trade receivables | 40 | €41,987 | €21,490 | -€20,498 | -48.8% |
| Other amounts receivable | 41 | €10 | €0 | -€10 | -100% |
| Cash at bank and in hand | 54/58 | €168,709 | €88,349 | -€80,360 | -47.6% |
| Deferred charges and accrued income | 490/1 | €15,809 | €8,734 | -€7,075 | -44.8% |
| Total equity and liabilities | 10/49 | €333,429 | €326,248 | -€7,182 | -2.2% |
| Equity | 10/15 | €254,213 | €299,899 | +€45,685 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €251,213 | €296,899 | +€45,685 | +18.2% |
| Distributable reserves | 133 | €251,213 | €296,899 | +€45,685 | +18.2% |
| Amounts payable | 17/49 | €79,216 | €26,349 | -€52,867 | -66.7% |
| Amounts payable within one year | 42/48 | €76,920 | €26,349 | -€50,571 | -65.7% |
| Financial debts | 43 | €140 | €16 | -€124 | -88.6% |
| Credit institutions | 430/8 | €140 | €16 | -€124 | -88.6% |
| Trade debts | 44 | €19,256 | €1,902 | -€17,354 | -90.1% |
| Suppliers | 440/4 | €19,256 | €1,902 | -€17,354 | -90.1% |
| Taxes, remuneration and social security | 45 | €34,641 | €22,256 | -€12,385 | -35.8% |
| Taxes | 450/3 | €34,641 | €22,256 | -€12,385 | -35.8% |
| Other amounts payable | 47/48 | €22,883 | €2,175 | -€20,708 | -90.5% |
| Accrued charges and deferred income | 492/3 | €2,296 | €0 | -€2,296 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,989 | €20,199 | +€16,211 | +406% |
| Other operating charges | 640/8 | €732 | €1,992 | +€1,260 | +172% |
| Gross operating margin | 9900 | €121,006 | €80,748 | -€40,259 | -33.3% |
| Operating profit (loss) | 9901 | €116,286 | €58,557 | -€57,729 | -49.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,357 | €329 | -€2,028 | -86.0% |
| Recurring financial charges | 65 | €2,357 | €329 | -€2,028 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €113,928 | €58,227 | -€55,701 | -48.9% |
| Income taxes | 67/77 | €22,390 | €12,542 | -€9,848 | -44.0% |
| Profit (loss) for the period | 9904 | €91,538 | €45,685 | -€45,853 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,538 | €45,685 | -€45,853 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.