DTNR: 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.
DTNR
Largest movements
- Receivables within one year +€17,951
up €17,951 (+14.0%), from €128,326 to €146,277
of which Trade receivables: +€11,230
- Tangible fixed assets -€6,275
down €6,275 (-40.0%), from €15,687 to €9,412
- Tax, wage and social debts -€16,617
down €16,617 (-44.0%), from €37,788 to €21,171
- Short-term financial debts +€15,000
up €15,000 (+300.0%), from €5,000 to €20,000
- Reserves +€12,729
up €12,729 (+12.4%), from €102,461 to €115,189
- Trade debts +€1,823
up €1,823 (+51.9%), from €3,510 to €5,333
- Gross operating margin -€35,757
down €35,757 (-50.5%), from €70,796 to €35,039
- Taxes -€9,269
down €9,269 (-60.1%), from €15,414 to €6,145
- Other operating charges +€9,070
up €9,070 (+492.5%), from €1,842 to €10,911
- Depreciation +€3,137
up €3,137 (+100.0%), from €3,137 to €6,275
- Financial charges +€886
up €886 (+26.6%), from €3,334 to €4,220
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 | €155,759 | €168,693 | +€12,934 | +8.3% |
| Fixed assets | 21/28 | €15,687 | €9,412 | -€6,275 | -40.0% |
| Tangible fixed assets | 22/27 | €15,687 | €9,412 | -€6,275 | -40.0% |
| Furniture and vehicles | 24 | €15,687 | €9,412 | -€6,275 | -40.0% |
| Current assets | 29/58 | €140,072 | €159,281 | +€19,209 | +13.7% |
| Amounts receivable within one year | 40/41 | €128,326 | €146,277 | +€17,951 | +14.0% |
| Trade receivables | 40 | €36,914 | €48,144 | +€11,230 | +30.4% |
| Other amounts receivable | 41 | €91,412 | €98,133 | +€6,721 | +7.4% |
| Cash at bank and in hand | 54/58 | €6,387 | €6,806 | +€419 | +6.6% |
| Deferred charges and accrued income | 490/1 | €5,359 | €6,198 | +€839 | +15.7% |
| Total equity and liabilities | 10/49 | €155,759 | €168,693 | +€12,934 | +8.3% |
| Equity | 10/15 | €109,461 | €122,189 | +€12,729 | +11.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €102,461 | €115,189 | +€12,729 | +12.4% |
| Distributable reserves | 133 | €102,461 | €115,189 | +€12,729 | +12.4% |
| Amounts payable | 17/49 | €46,298 | €46,504 | +€206 | +0.4% |
| Amounts payable within one year | 42/48 | €46,298 | €46,504 | +€206 | +0.4% |
| Financial debts | 43 | €5,000 | €20,000 | +€15,000 | +300.0% |
| Credit institutions | 430/8 | €5,000 | €20,000 | +€15,000 | +300.0% |
| Trade debts | 44 | €3,510 | €5,333 | +€1,823 | +51.9% |
| Suppliers | 440/4 | €3,510 | €5,333 | +€1,823 | +51.9% |
| Taxes, remuneration and social security | 45 | €37,788 | €21,171 | -€16,617 | -44.0% |
| Taxes | 450/3 | €37,788 | €21,171 | -€16,617 | -44.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,137 | €6,275 | +€3,137 | +100.0% |
| Other operating charges | 640/8 | €1,842 | €10,911 | +€9,070 | +492.5% |
| Gross operating margin | 9900 | €70,796 | €35,039 | -€35,757 | -50.5% |
| Operating profit (loss) | 9901 | €65,817 | €17,854 | -€47,964 | -72.9% |
| Financial income | 75/76B | €5,359 | €5,240 | -€119 | -2.2% |
| Recurring financial income | 75 | €5,359 | €5,240 | -€119 | -2.2% |
| Financial charges | 65/66B | €3,334 | €4,220 | +€886 | +26.6% |
| Recurring financial charges | 65 | €3,334 | €4,220 | +€886 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €67,842 | €18,873 | -€48,969 | -72.2% |
| Income taxes | 67/77 | €15,414 | €6,145 | -€9,269 | -60.1% |
| Profit (loss) for the period | 9904 | €52,428 | €12,729 | -€39,700 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,428 | €12,729 | -€39,700 | -75.7% |
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 10 October 2026 via checked.be.