DNS53: 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.
DNS53
Largest movements
- Tangible fixed assets -€4,005
down €4,005 (-38.9%), from €10,288 to €6,283
- Cash -€2,856
down €2,856 (-28.3%), from €10,098 to €7,242
mainly Trade debts (-€6,260) and Net result for the year (-€1,294)
- Receivables within one year -€693
down €693 (-24.1%), from €2,878 to €2,185
- Trade debts -€6,260
down €6,260 (-80.2%), from €7,810 to €1,550
- Profit (loss) carried forward -€1,294
down €1,294 (-19.8%), from -€6,546 to -€7,840
- Gross operating margin +€7,662
up €7,662, from -€4,762 to €2,900
- Depreciation +€2,278
up €2,278 (+131.9%), from €1,727 to €4,005
- Other operating charges +€144
new in 2025: €144
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 | €23,264 | €15,710 | -€7,554 | -32.5% |
| Fixed assets | 21/28 | €10,288 | €6,283 | -€4,005 | -38.9% |
| Tangible fixed assets | 22/27 | €10,288 | €6,283 | -€4,005 | -38.9% |
| Plant, machinery and equipment | 23 | €10,288 | €6,283 | -€4,005 | -38.9% |
| Current assets | 29/58 | €12,976 | €9,427 | -€3,549 | -27.4% |
| Amounts receivable within one year | 40/41 | €2,878 | €2,185 | -€693 | -24.1% |
| Other amounts receivable | 41 | €2,878 | €2,185 | -€693 | -24.1% |
| Cash at bank and in hand | 54/58 | €10,098 | €7,242 | -€2,856 | -28.3% |
| Total equity and liabilities | 10/49 | €23,264 | €15,710 | -€7,554 | -32.5% |
| Equity | 10/15 | -€4,546 | -€5,840 | -€1,294 | -28.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,546 | -€7,840 | -€1,294 | -19.8% |
| Amounts payable | 17/49 | €27,810 | €21,550 | -€6,260 | -22.5% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,810 | €1,550 | -€6,260 | -80.2% |
| Trade debts | 44 | €7,810 | €1,550 | -€6,260 | -80.2% |
| Suppliers | 440/4 | €7,810 | €1,550 | -€6,260 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,727 | €4,005 | +€2,278 | +131.9% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€4,762 | €2,900 | +€7,662 | |
| Operating profit (loss) | 9901 | -€6,489 | -€1,249 | +€5,240 | +80.8% |
| Financial charges | 65/66B | €57 | €45 | -€12 | -21.1% |
| Recurring financial charges | 65 | €57 | €45 | -€12 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,546 | -€1,294 | +€5,252 | +80.2% |
| Profit (loss) for the period | 9904 | -€6,546 | -€1,294 | +€5,252 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,546 | -€1,294 | +€5,252 | +80.2% |
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 29 September 2026 via checked.be.