GROUP DNC: 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.
GROUP DNC
Largest movements
- Receivables within one year -€77,596
down €77,596 (-41.0%), from €189,431 to €111,835
of which Other amounts receivable: -€46,942
- Cash -€34,646
down €34,646 (-99.3%), from €34,893 to €247
mainly Advances received (-€45,562) and Other debts (-€40,200)
- Tangible fixed assets -€6,453
down €6,453 (-23.3%), from €27,712 to €21,259
of which Other tangible fixed assets: -€5,184
- Advances received -€45,562
no longer reported in 2025 (was €45,562)
- Other debts -€40,200
no longer reported in 2025 (was €40,200)
- Reserves -€13,539
down €13,539 (-11.2%), from €121,126 to €107,587
of which Distributable reserves: -€13,539
- Tax, wage and social debts -€11,211
down €11,211 (-72.3%), from €15,497 to €4,286
- Current portion of long-term debt -€6,232
no longer reported in 2025 (was €6,232)
- Gross operating margin -€25,239
down €25,239, from €19,933 to -€5,306
- Taxes -€3,362
down €3,362 (-100.0%), from €3,362 to €0
- Other operating charges -€759
down €759 (-28.9%), from €2,624 to €1,866
- Financial charges +€680
up €680 (+53.6%), from €1,269 to €1,949
- Depreciation -€245
down €245 (-3.7%), from €6,698 to €6,453
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 | €255,041 | €136,376 | -€118,665 | -46.5% |
| Fixed assets | 21/28 | €28,712 | €22,259 | -€6,453 | -22.5% |
| Tangible fixed assets | 22/27 | €27,712 | €21,259 | -€6,453 | -23.3% |
| Plant, machinery and equipment | 23 | €1,956 | €1,195 | -€760 | -38.9% |
| Furniture and vehicles | 24 | €1,132 | €623 | -€509 | -45.0% |
| Other tangible fixed assets | 26 | €24,625 | €19,440 | -€5,184 | -21.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €226,329 | €114,117 | -€112,212 | -49.6% |
| Amounts receivable within one year | 40/41 | €189,431 | €111,835 | -€77,596 | -41.0% |
| Trade receivables | 40 | €37,654 | €7,000 | -€30,654 | -81.4% |
| Other amounts receivable | 41 | €151,777 | €104,835 | -€46,942 | -30.9% |
| Cash at bank and in hand | 54/58 | €34,893 | €247 | -€34,646 | -99.3% |
| Deferred charges and accrued income | 490/1 | €2,004 | €2,035 | +€30 | +1.5% |
| Total equity and liabilities | 10/49 | €255,041 | €136,376 | -€118,665 | -46.5% |
| Equity | 10/15 | €127,326 | €113,787 | -€13,539 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,126 | €107,587 | -€13,539 | -11.2% |
| 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 | €119,266 | €105,727 | -€13,539 | -11.4% |
| Amounts payable | 17/49 | €127,714 | €22,589 | -€105,126 | -82.3% |
| Amounts payable within one year | 42/48 | €125,963 | €20,745 | -€105,219 | -83.5% |
| Current portion of amounts payable after more than one year | 42 | €6,232 | - | -€6,232 | |
| Trade debts | 44 | €18,473 | €16,459 | -€2,014 | -10.9% |
| Suppliers | 440/4 | €18,473 | €16,459 | -€2,014 | -10.9% |
| Advances received on contracts in progress | 46 | €45,562 | - | -€45,562 | |
| Taxes, remuneration and social security | 45 | €15,497 | €4,286 | -€11,211 | -72.3% |
| Taxes | 450/3 | €15,497 | €4,286 | -€11,211 | -72.3% |
| Other amounts payable | 47/48 | €40,200 | - | -€40,200 | |
| Accrued charges and deferred income | 492/3 | €1,751 | €1,844 | +€93 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,698 | €6,453 | -€245 | -3.7% |
| Other operating charges | 640/8 | €2,624 | €1,866 | -€759 | -28.9% |
| Gross operating margin | 9900 | €19,933 | -€5,306 | -€25,239 | |
| Operating profit (loss) | 9901 | €10,610 | -€13,625 | -€24,235 | |
| Financial income | 75/76B | €2,004 | €2,035 | +€31 | +1.5% |
| Recurring financial income | 75 | €2,004 | €2,035 | +€31 | +1.5% |
| Financial charges | 65/66B | €1,269 | €1,949 | +€680 | +53.6% |
| Recurring financial charges | 65 | €1,269 | €1,949 | +€680 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €11,345 | -€13,539 | -€24,885 | |
| Income taxes | 67/77 | €3,362 | €0 | -€3,362 | -100.0% |
| Profit (loss) for the period | 9904 | €7,983 | -€13,539 | -€21,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,983 | -€13,539 | -€21,522 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.