DNS Tools: 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.
DNS Tools
Largest movements
- Cash -€22,502
down €22,502 (-99.1%), from €22,698 to €197
mainly Contributions, distributions and other (-€61,908) and Tax, wage and social debts (-€17,058)
- Tangible fixed assets -€14,522
down €14,522 (-30.5%), from €47,574 to €33,052
of which Furniture and vehicles: -€14,818
- Receivables within one year -€13,735
down €13,735 (-23.0%), from €59,797 to €46,062
of which Other amounts receivable: -€16,356
- Reserves -€29,534
no longer reported in 2024 (was €29,534)
- Tax, wage and social debts -€17,058
down €17,058 (-76.6%), from €22,277 to €5,219
- Trade debts +€12,110
up €12,110 (+51.3%), from €23,584 to €35,694
- Profit (loss) carried forward -€9,732
down €9,732 (-30.1%), from €32,374 to €22,642
- Debts after one year -€8,692
down €8,692 (-56.0%), from €15,530 to €6,837
- Gross operating margin -€28,784
down €28,784 (-37.9%), from €75,974 to €47,190
- Taxes -€12,088
down €12,088 (-99.4%), from €12,163 to €75
- Depreciation +€11,494
up €11,494 (+160.5%), from €7,160 to €18,654
- Staff costs -€10,032
no longer reported in 2024 (was €10,032)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,031 | €84,484 | -€49,548 | -37.0% |
| Fixed assets | 21/28 | €50,974 | €36,452 | -€14,522 | -28.5% |
| Tangible fixed assets | 22/27 | €47,574 | €33,052 | -€14,522 | -30.5% |
| Plant, machinery and equipment | 23 | €7,395 | €7,691 | +€296 | +4.0% |
| Furniture and vehicles | 24 | €40,179 | €25,361 | -€14,818 | -36.9% |
| Financial fixed assets | 28 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €83,058 | €48,032 | -€35,026 | -42.2% |
| Amounts receivable within one year | 40/41 | €59,797 | €46,062 | -€13,735 | -23.0% |
| Trade receivables | 40 | €40,637 | €43,257 | +€2,621 | +6.4% |
| Other amounts receivable | 41 | €19,161 | €2,805 | -€16,356 | -85.4% |
| Cash at bank and in hand | 54/58 | €22,698 | €197 | -€22,502 | -99.1% |
| Deferred charges and accrued income | 490/1 | €562 | €1,773 | +€1,211 | +215.5% |
| Total equity and liabilities | 10/49 | €134,031 | €84,484 | -€49,548 | -37.0% |
| Equity | 10/15 | €64,408 | €25,142 | -€39,266 | -61.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,534 | - | -€29,534 | |
| Distributable reserves | 133 | €29,534 | - | -€29,534 | |
| Profit (loss) carried forward | 14 | €32,374 | €22,642 | -€9,732 | -30.1% |
| Amounts payable | 17/49 | €69,623 | €59,342 | -€10,281 | -14.8% |
| Amounts payable after more than one year | 17 | €15,530 | €6,837 | -€8,692 | -56.0% |
| Financial debts | 170/4 | €15,530 | €6,837 | -€8,692 | -56.0% |
| Amounts payable within one year | 42/48 | €54,093 | €50,171 | -€3,923 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €8,232 | €8,692 | +€461 | +5.6% |
| Trade debts | 44 | €23,584 | €35,694 | +€12,110 | +51.3% |
| Suppliers | 440/4 | €23,584 | €35,694 | +€12,110 | +51.3% |
| Taxes, remuneration and social security | 45 | €22,277 | €5,219 | -€17,058 | -76.6% |
| Taxes | 450/3 | €22,277 | €5,219 | -€17,058 | -76.6% |
| Other amounts payable | 47/48 | - | €565 | +€565 | |
| Accrued charges and deferred income | 492/3 | - | €2,334 | +€2,334 | |
| Non-recurring operating income | 76A | €1,832 | €2,328 | +€495 | +27.0% |
| Remuneration, social security and pensions | 62 | €10,032 | - | -€10,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,160 | €18,654 | +€11,494 | +160.5% |
| Other operating charges | 640/8 | €3,014 | €3,421 | +€407 | +13.5% |
| Non-recurring operating charges | 66A | €9,520 | - | -€9,520 | |
| Gross operating margin | 9900 | €75,974 | €47,190 | -€28,784 | -37.9% |
| Operating profit (loss) | 9901 | €46,247 | €25,114 | -€21,133 | -45.7% |
| Financial income | 75/76B | €216 | €242 | +€26 | +12.2% |
| Recurring financial income | 75 | €216 | €242 | +€26 | +12.2% |
| Financial charges | 65/66B | €1,927 | €2,640 | +€713 | +37.0% |
| Recurring financial charges | 65 | €1,927 | €2,640 | +€713 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €44,537 | €22,717 | -€21,820 | -49.0% |
| Income taxes | 67/77 | €12,163 | €75 | -€12,088 | -99.4% |
| Profit (loss) for the period | 9904 | €32,374 | €22,642 | -€9,732 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,374 | €22,642 | -€9,732 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.