D.S. DORY: 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.S. DORY
Largest movements
- Receivables within one year +€8,504
up €8,504 (+200%), from €4,250 to €12,754
of which Trade receivables: +€10,282
- Cash +€5,045
up €5,045 (+31.6%), from €15,963 to €21,009
mainly Net result for the year (+€18,671) and Stocks and contracts (+€4,765)
- Stocks and contracts -€4,765
down €4,765 (-98.3%), from €4,850 to €85
- Tangible fixed assets -€531
down €531 (-48.7%), from €1,089 to €558
- Reserves +€18,671
up €18,671 (+551%), from €3,391 to €22,061
- Trade debts -€11,147
down €11,147 (-86.8%), from €12,843 to €1,696
- Tax, wage and social debts +€3,422
up €3,422 (+275%), from €1,246 to €4,668
- Other debts -€2,505
down €2,505 (-58.6%), from €4,274 to €1,770
- Gross operating margin +€18,945
up €18,945 (+351%), from €5,395 to €24,340
- Taxes +€3,422
up €3,422 (+275%), from €1,246 to €4,668
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 | €27,754 | €36,195 | +€8,441 | +30.4% |
| Fixed assets | 21/28 | €1,089 | €558 | -€531 | -48.7% |
| Tangible fixed assets | 22/27 | €1,089 | €558 | -€531 | -48.7% |
| Plant, machinery and equipment | 23 | €1,089 | €558 | -€531 | -48.7% |
| Current assets | 29/58 | €26,665 | €35,636 | +€8,972 | +33.6% |
| Stocks and contracts in progress | 3 | €4,850 | €85 | -€4,765 | -98.3% |
| Stocks | 30/36 | €4,850 | €85 | -€4,765 | -98.3% |
| Amounts receivable within one year | 40/41 | €4,250 | €12,754 | +€8,504 | +200% |
| Trade receivables | 40 | - | €10,282 | +€10,282 | |
| Other amounts receivable | 41 | €4,250 | €2,472 | -€1,778 | -41.8% |
| Cash at bank and in hand | 54/58 | €15,963 | €21,009 | +€5,045 | +31.6% |
| Deferred charges and accrued income | 490/1 | €1,601 | €1,789 | +€188 | +11.7% |
| Total equity and liabilities | 10/49 | €27,754 | €36,195 | +€8,441 | +30.4% |
| Equity | 10/15 | €9,391 | €28,061 | +€18,671 | +199% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €3,391 | €22,061 | +€18,671 | +551% |
| Distributable reserves | 133 | €3,391 | €22,061 | +€18,671 | +551% |
| Amounts payable | 17/49 | €18,363 | €8,134 | -€10,230 | -55.7% |
| Amounts payable within one year | 42/48 | €18,363 | €8,134 | -€10,230 | -55.7% |
| Trade debts | 44 | €12,843 | €1,696 | -€11,147 | -86.8% |
| Suppliers | 440/4 | €12,843 | €1,696 | -€11,147 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,246 | €4,668 | +€3,422 | +275% |
| Taxes | 450/3 | €1,246 | €4,668 | +€3,422 | +275% |
| Other amounts payable | 47/48 | €4,274 | €1,770 | -€2,505 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €531 | +€28 | +5.5% |
| Other operating charges | 640/8 | €143 | €321 | +€179 | +125% |
| Gross operating margin | 9900 | €5,395 | €24,340 | +€18,945 | +351% |
| Operating profit (loss) | 9901 | €4,749 | €23,488 | +€18,739 | +395% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €113 | €150 | +€37 | +32.7% |
| Recurring financial charges | 65 | €113 | €150 | +€37 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €4,636 | €23,338 | +€18,702 | +403% |
| Income taxes | 67/77 | €1,246 | €4,668 | +€3,422 | +275% |
| Profit (loss) for the period | 9904 | €3,391 | €18,671 | +€15,280 | +451% |
| Profit (loss) for the period to be appropriated | 9905 | €3,391 | €18,671 | +€15,280 | +451% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.