DNS PARAMEDICAL: 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 PARAMEDICAL
Largest movements
- Cash -€34,984
down €34,984 (-38.0%), from €92,158 to €57,174
mainly Contributions, distributions and other (-€37,839) and Investment in fixed assets (net) (-€33,500)
- Tangible fixed assets +€22,813
up €22,813 (+815%), from €2,799 to €25,611
- Deferred charges and accrued income -€10,618
no longer reported in 2025 (was €10,618)
- Receivables within one year +€9,614
up €9,614 (+97.2%), from €9,890 to €19,504
of which Other amounts receivable: +€9,315
- Tax, wage and social debts -€29,034
down €29,034 (-44.3%), from €65,519 to €36,485
- Debts after one year +€17,138
new in 2025: €17,138
- Other debts -€9,634
down €9,634 (-23.7%), from €40,662 to €31,028
- Current portion of long-term debt +€8,026
new in 2025: €8,026
- Financial income -€10,447
no longer reported in 2025 (was €10,447)
- Depreciation +€10,236
up €10,236 (+2,268%), from €451 to €10,688
- Taxes -€7,690
down €7,690 (-44.1%), from €17,421 to €9,731
- Gross operating margin -€4,092
down €4,092 (-6.3%), from €64,499 to €60,406
- Other operating charges -€2,846
down €2,846 (-71.2%), from €3,998 to €1,153
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 | €115,464 | €102,289 | -€13,176 | -11.4% |
| Fixed assets | 21/28 | €2,799 | €25,611 | +€22,813 | +815% |
| Tangible fixed assets | 22/27 | €2,799 | €25,611 | +€22,813 | +815% |
| Furniture and vehicles | 24 | €2,799 | €25,611 | +€22,813 | +815% |
| Current assets | 29/58 | €112,666 | €76,678 | -€35,988 | -31.9% |
| Amounts receivable within one year | 40/41 | €9,890 | €19,504 | +€9,614 | +97.2% |
| Trade receivables | 40 | €9,890 | €10,189 | +€299 | +3.0% |
| Other amounts receivable | 41 | - | €9,315 | +€9,315 | |
| Cash at bank and in hand | 54/58 | €92,158 | €57,174 | -€34,984 | -38.0% |
| Deferred charges and accrued income | 490/1 | €10,618 | - | -€10,618 | |
| Total equity and liabilities | 10/49 | €115,464 | €102,289 | -€13,176 | -11.4% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €111,464 | €98,289 | -€13,176 | -11.8% |
| Amounts payable after more than one year | 17 | - | €17,138 | +€17,138 | |
| Financial debts | 170/4 | - | €17,138 | +€17,138 | |
| Amounts payable within one year | 42/48 | €111,464 | €80,535 | -€30,929 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,026 | +€8,026 | |
| Trade debts | 44 | €5,283 | €4,997 | -€287 | -5.4% |
| Suppliers | 440/4 | €5,283 | €4,997 | -€287 | -5.4% |
| Taxes, remuneration and social security | 45 | €65,519 | €36,485 | -€29,034 | -44.3% |
| Taxes | 450/3 | €65,519 | €36,485 | -€29,034 | -44.3% |
| Other amounts payable | 47/48 | €40,662 | €31,028 | -€9,634 | -23.7% |
| Accrued charges and deferred income | 492/3 | - | €615 | +€615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €451 | €10,688 | +€10,236 | +2,268% |
| Other operating charges | 640/8 | €3,998 | €1,153 | -€2,846 | -71.2% |
| Gross operating margin | 9900 | €64,499 | €60,406 | -€4,092 | -6.3% |
| Operating profit (loss) | 9901 | €60,049 | €48,566 | -€11,483 | -19.1% |
| Financial income | 75/76B | €10,447 | - | -€10,447 | |
| Recurring financial income | 75 | €10,447 | - | -€10,447 | |
| Financial charges | 65/66B | €98 | €996 | +€898 | +917% |
| Recurring financial charges | 65 | €98 | €996 | +€898 | +917% |
| Profit (loss) for the period before taxes | 9903 | €70,398 | €47,570 | -€22,828 | -32.4% |
| Income taxes | 67/77 | €17,421 | €9,731 | -€7,690 | -44.1% |
| Profit (loss) for the period | 9904 | €52,977 | €37,839 | -€15,138 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,977 | €37,839 | -€15,138 | -28.6% |
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 19 October 2026 via checked.be.