DAL DOTTORE EN Co: what changed
DAL DOTTORE EN Co
Largest movements
- Receivables within one year +€16,089
up €16,089 (+14.7%), from €109,644 to €125,732
of which Other amounts receivable: +€14,817
- Tangible fixed assets -€2,760
down €2,760 (-6.0%), from €45,690 to €42,930
of which Land and buildings: -€2,582
- Cash -€2,031
down €2,031 (-16.8%), from €12,091 to €10,060
mainly Receivables within one year (-€16,089) and Other debts (-€5,000)
- Trade debts +€7,153
up €7,153 (+84.6%), from €8,451 to €15,605
of which Suppliers: +€8,357
- Profit (loss) carried forward +€6,732
up €6,732 (+5.9%), from €113,165 to €119,898
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Short-term financial debts +€1,936
new in 2025: €1,936
- Tax, wage and social debts +€1,895
up €1,895 (+75.6%), from €2,507 to €4,402
of which Remuneration and social security: +€1,303
- Financial income +€7,439
up €7,439 (+48,717%), from €15 to €7,454
- Staff costs +€3,644
up €3,644 (+543%), from €671 to €4,315
- Other operating charges -€1,824
down €1,824 (-23.3%), from €7,840 to €6,016
- Taxes +€1,615
up €1,615 (+109%), from €1,484 to €3,099
- Financial charges +€631
up €631 (+40.2%), from €1,568 to €2,198
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,075 | €184,792 | +€12,717 | +7.4% |
| Fixed assets | 21/28 | €46,890 | €45,550 | -€1,340 | -2.9% |
| Tangible fixed assets | 22/27 | €45,690 | €42,930 | -€2,760 | -6.0% |
| Land and buildings | 22 | €41,403 | €38,821 | -€2,582 | -6.2% |
| Plant, machinery and equipment | 23 | €4,287 | €4,109 | -€179 | -4.2% |
| Financial fixed assets | 28 | €1,200 | €2,620 | +€1,420 | +118% |
| Current assets | 29/58 | €125,185 | €139,242 | +€14,058 | +11.2% |
| Stocks and contracts in progress | 3 | €3,450 | €3,450 | = | 0.0% |
| Stocks | 30/36 | €3,450 | €3,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,644 | €125,732 | +€16,089 | +14.7% |
| Trade receivables | 40 | - | €1,272 | +€1,272 | |
| Other amounts receivable | 41 | €109,644 | €124,460 | +€14,817 | +13.5% |
| Cash at bank and in hand | 54/58 | €12,091 | €10,060 | -€2,031 | -16.8% |
| Total equity and liabilities | 10/49 | €172,075 | €184,792 | +€12,717 | +7.4% |
| Equity | 10/15 | €156,117 | €162,849 | +€6,732 | +4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,359 | €24,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,165 | €119,898 | +€6,732 | +5.9% |
| Amounts payable | 17/49 | €15,958 | €21,943 | +€5,985 | +37.5% |
| Amounts payable within one year | 42/48 | €15,958 | €21,943 | +€5,985 | +37.5% |
| Financial debts | 43 | - | €1,936 | +€1,936 | |
| Credit institutions | 430/8 | - | €1,936 | +€1,936 | |
| Trade debts | 44 | €8,451 | €15,605 | +€7,153 | +84.6% |
| Suppliers | 440/4 | €7,248 | €15,605 | +€8,357 | +115% |
| Bills of exchange payable | 441 | €1,203 | - | -€1,203 | |
| Taxes, remuneration and social security | 45 | €2,507 | €4,402 | +€1,895 | +75.6% |
| Taxes | 450/3 | €2,507 | €3,099 | +€592 | +23.6% |
| Remuneration and social security | 454/9 | - | €1,303 | +€1,303 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €671 | €4,315 | +€3,644 | +543% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,760 | €2,760 | = | 0.0% |
| Other operating charges | 640/8 | €7,840 | €6,016 | -€1,824 | -23.3% |
| Gross operating margin | 9900 | €17,301 | €17,667 | +€366 | +2.1% |
| Operating profit (loss) | 9901 | €6,029 | €4,576 | -€1,454 | -24.1% |
| Financial income | 75/76B | €15 | €7,454 | +€7,439 | +48,717% |
| Recurring financial income | 75 | €15 | €7,454 | +€7,439 | +48,717% |
| Financial charges | 65/66B | €1,568 | €2,198 | +€631 | +40.2% |
| Recurring financial charges | 65 | €1,568 | €2,198 | +€631 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €4,477 | €9,832 | +€5,355 | +120% |
| Income taxes | 67/77 | €1,484 | €3,099 | +€1,615 | +109% |
| Profit (loss) for the period | 9904 | €2,993 | €6,732 | +€3,740 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €2,993 | €6,732 | +€3,740 | +125% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.