D.O.S.C.: 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.
D.O.S.C.
Largest movements
- Cash +€560
up €560 (+40.2%), from €1,393 to €1,952
mainly Other debts (+€1,098) and Tax, wage and social debts (+€451)
- Other debts +€1,098
up €1,098 (+23.4%), from €4,686 to €5,784
- Trade debts -€516
no longer reported in 2025 (was €516)
- Profit (loss) carried forward -€473
down €473 (-2.1%), from -€23,058 to -€23,531
- Tax, wage and social debts +€451
up €451 (+2,253%), from €20 to €471
- Financial charges +€1,556
up €1,556 (+953%), from €163 to €1,719
- Gross operating margin +€112
up €112 (+6.1%), from €1,833 to €1,945
- Staff costs +€22
up €22 (+5.4%), from €404 to €425
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 | €3,393 | €3,952 | +€560 | +16.5% |
| Current assets | 29/58 | €3,393 | €3,952 | +€560 | +16.5% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,000 | = | 0.0% |
| Trade receivables | 40 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,393 | €1,952 | +€560 | +40.2% |
| Total equity and liabilities | 10/49 | €3,393 | €3,952 | +€560 | +16.5% |
| Equity | 10/15 | -€5,829 | -€6,302 | -€473 | -8.1% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Capital | 10 | €12,395 | €12,395 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €4,834 | €4,834 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,058 | -€23,531 | -€473 | -2.1% |
| Provisions and deferred taxes | 16 | €4,000 | €4,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €4,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €5,222 | €6,254 | +€1,033 | +19.8% |
| Amounts payable within one year | 42/48 | €5,222 | €6,254 | +€1,033 | +19.8% |
| Trade debts | 44 | €516 | - | -€516 | |
| Suppliers | 440/4 | €516 | - | -€516 | |
| Taxes, remuneration and social security | 45 | €20 | €471 | +€451 | +2,253% |
| Taxes | 450/3 | €20 | €471 | +€451 | +2,253% |
| Other amounts payable | 47/48 | €4,686 | €5,784 | +€1,098 | +23.4% |
| Remuneration, social security and pensions | 62 | €404 | €425 | +€22 | +5.4% |
| Other operating charges | 640/8 | €264 | €274 | +€10 | +3.8% |
| Gross operating margin | 9900 | €1,833 | €1,945 | +€112 | +6.1% |
| Operating profit (loss) | 9901 | €1,166 | €1,246 | +€81 | +6.9% |
| Financial charges | 65/66B | €163 | €1,719 | +€1,556 | +953% |
| Recurring financial charges | 65 | €163 | €1,719 | +€1,556 | +953% |
| Profit (loss) for the period before taxes | 9903 | €1,002 | -€473 | -€1,475 | |
| Profit (loss) for the period | 9904 | €1,002 | -€473 | -€1,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,002 | -€473 | -€1,475 |
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 19 October 2026 via checked.be.