DNX DEVELOPMENTS: 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.
DNX DEVELOPMENTS
Largest movements
- Cash +€13,070
up €13,070 (+439%), from €2,980 to €16,051
mainly Depreciation (+€12,183) and Receivables within one year (+€10,852)
- Receivables within one year -€10,852
down €10,852 (-32.1%), from €33,772 to €22,920
of which Trade receivables: -€11,187
- Tangible fixed assets -€5,811
down €5,811 (-16.4%), from €35,333 to €29,522
of which Plant, machinery and equipment: -€2,963
- Deferred charges and accrued income +€1,341
up €1,341 (+68.8%), from €1,949 to €3,290
- Current investments +€774
up €774 (+349%), from €222 to €995
- Tax, wage and social debts -€5,720
down €5,720 (-39.7%), from €14,405 to €8,685
of which Remuneration and social security: -€6,860
- Trade debts +€3,490
up €3,490 (+30.5%), from €11,433 to €14,924
- Profit (loss) carried forward +€970
up €970 (+3.1%), from -€31,602 to -€30,632
- Gross operating margin +€17,026
up €17,026 (+177%), from €9,602 to €26,628
- Financial charges +€1,648
up €1,648 (+14.5%), from €11,393 to €13,041
- Depreciation +€698
up €698 (+6.1%), from €11,485 to €12,183
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 | €74,255 | €72,777 | -€1,479 | -2.0% |
| Fixed assets | 21/28 | €35,333 | €29,522 | -€5,811 | -16.4% |
| Tangible fixed assets | 22/27 | €35,333 | €29,522 | -€5,811 | -16.4% |
| Plant, machinery and equipment | 23 | €9,613 | €6,650 | -€2,963 | -30.8% |
| Furniture and vehicles | 24 | €25,720 | €22,872 | -€2,848 | -11.1% |
| Current assets | 29/58 | €38,923 | €43,255 | +€4,332 | +11.1% |
| Amounts receivable within one year | 40/41 | €33,772 | €22,920 | -€10,852 | -32.1% |
| Trade receivables | 40 | €33,772 | €22,585 | -€11,187 | -33.1% |
| Other amounts receivable | 41 | - | €335 | +€335 | |
| Current investments | 50/53 | €222 | €995 | +€774 | +349% |
| Cash at bank and in hand | 54/58 | €2,980 | €16,051 | +€13,070 | +439% |
| Deferred charges and accrued income | 490/1 | €1,949 | €3,290 | +€1,341 | +68.8% |
| Total equity and liabilities | 10/49 | €74,255 | €72,777 | -€1,479 | -2.0% |
| Equity | 10/15 | €48,198 | €49,168 | +€970 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,200 | €61,200 | = | 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 | €59,340 | €59,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,602 | -€30,632 | +€970 | +3.1% |
| Amounts payable | 17/49 | €26,058 | €23,609 | -€2,449 | -9.4% |
| Amounts payable within one year | 42/48 | €26,058 | €23,609 | -€2,449 | -9.4% |
| Trade debts | 44 | €11,433 | €14,924 | +€3,490 | +30.5% |
| Suppliers | 440/4 | €11,433 | €14,924 | +€3,490 | +30.5% |
| Taxes, remuneration and social security | 45 | €14,405 | €8,685 | -€5,720 | -39.7% |
| Taxes | 450/3 | €7,545 | €8,685 | +€1,140 | +15.1% |
| Remuneration and social security | 454/9 | €6,860 | - | -€6,860 | |
| Other amounts payable | 47/48 | €219 | - | -€219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,485 | €12,183 | +€698 | +6.1% |
| Other operating charges | 640/8 | €310 | €185 | -€125 | -40.3% |
| Gross operating margin | 9900 | €9,602 | €26,628 | +€17,026 | +177% |
| Operating profit (loss) | 9901 | -€2,193 | €14,261 | +€16,453 | |
| Financial income | 75/76B | €111 | €85 | -€26 | -23.5% |
| Recurring financial income | 75 | €111 | €85 | -€26 | -23.5% |
| Financial charges | 65/66B | €11,393 | €13,041 | +€1,648 | +14.5% |
| Recurring financial charges | 65 | €11,393 | €13,041 | +€1,648 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,474 | €1,305 | +€14,779 | |
| Income taxes | 67/77 | €397 | €334 | -€63 | -15.8% |
| Profit (loss) for the period | 9904 | -€13,871 | €970 | +€14,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,871 | €970 | +€14,841 |
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 14 October 2026 via checked.be.