CM Dourois: 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.
CM Dourois
Largest movements
- Cash +€13,071
up €13,071 (+43.9%), from €29,794 to €42,865
- Deferred charges and accrued income +€1,800
up €1,800, from €0 to €1,800
- Receivables within one year +€494
up €494 (+494%), from €100 to €594
of which Trade receivables: +€587
- Tax, wage and social debts +€10,080
up €10,080 (+41.4%), from €24,369 to €34,448
of which Remuneration and social security: +€9,661
- Trade debts +€6,141
up €6,141 (+24.4%), from €25,123 to €31,264
- Other debts -€856
down €856 (-100%), from €856 to €0
- Gross operating margin +€14,118
up €14,118 (+9.5%), from €148,795 to €162,913
- Staff costs +€14,086
up €14,086 (+9.6%), from €146,854 to €160,940
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,245 | €45,611 | +€15,366 | +50.8% |
| Fixed assets | 21/28 | €352 | €352 | = | 0.0% |
| Financial fixed assets | 28 | €352 | €352 | = | 0.0% |
| Current assets | 29/58 | €29,894 | €45,259 | +€15,366 | +51.4% |
| Amounts receivable within one year | 40/41 | €100 | €594 | +€494 | +494% |
| Trade receivables | 40 | €0 | €587 | +€587 | |
| Other amounts receivable | 41 | €100 | €7 | -€93 | -92.5% |
| Cash at bank and in hand | 54/58 | €29,794 | €42,865 | +€13,071 | +43.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,800 | +€1,800 | |
| Total equity and liabilities | 10/49 | €30,245 | €45,611 | +€15,366 | +50.8% |
| Equity | 10/15 | -€20,102 | -€20,102 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,302 | -€26,302 | = | 0.0% |
| Amounts payable | 17/49 | €50,347 | €65,713 | +€15,366 | +30.5% |
| Amounts payable within one year | 42/48 | €50,347 | €65,713 | +€15,366 | +30.5% |
| Trade debts | 44 | €25,123 | €31,264 | +€6,141 | +24.4% |
| Suppliers | 440/4 | €25,123 | €31,264 | +€6,141 | +24.4% |
| Taxes, remuneration and social security | 45 | €24,369 | €34,448 | +€10,080 | +41.4% |
| Taxes | 450/3 | €2,748 | €3,167 | +€419 | +15.3% |
| Remuneration and social security | 454/9 | €21,620 | €31,281 | +€9,661 | +44.7% |
| Other amounts payable | 47/48 | €856 | €0 | -€856 | -100% |
| Remuneration, social security and pensions | 62 | €146,854 | €160,940 | +€14,086 | +9.6% |
| Other operating charges | 640/8 | €937 | €923 | -€14 | -1.5% |
| Gross operating margin | 9900 | €148,795 | €162,913 | +€14,118 | +9.5% |
| Operating profit (loss) | 9901 | €1,005 | €1,050 | +€46 | +4.6% |
| Financial income | 75/76B | €0 | €12 | +€12 | +119,100% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +119,100% |
| Financial charges | 65/66B | €99 | €48 | -€51 | -51.1% |
| Recurring financial charges | 65 | €99 | €48 | -€51 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €906 | €1,014 | +€108 | +11.9% |
| Income taxes | 67/77 | €906 | €1,014 | +€108 | +11.9% |
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 26 October 2026 via checked.be.