DO-IS: 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.
DO-IS
Largest movements
- Cash +€4,135
up €4,135 (+8.2%), from €50,716 to €54,852
mainly Other debts (+€4,113) and Receivables within one year (+€1,238)
- Receivables within one year -€1,238
no longer reported in 2025 (was €1,238)
- Tangible fixed assets -€868
down €868 (-53.1%), from €1,634 to €766
of which Other tangible fixed assets: -€718
- Other debts +€4,113
up €4,113 (+62.6%), from €6,567 to €10,680
- Reserves -€2,072
down €2,072 (-7.5%), from €27,459 to €25,387
- Gross operating margin +€656
up €656 (+51.9%), from -€1,263 to -€607
- Other operating charges -€136
down €136 (-19.3%), from €705 to €568
- Financial income +€26
new in 2025: €26
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 | €53,588 | €55,618 | +€2,029 | +3.8% |
| Fixed assets | 21/28 | €1,634 | €766 | -€868 | -53.1% |
| Tangible fixed assets | 22/27 | €1,634 | €766 | -€868 | -53.1% |
| Furniture and vehicles | 24 | €198 | €48 | -€150 | -75.7% |
| Other tangible fixed assets | 26 | €1,436 | €718 | -€718 | -50.0% |
| Current assets | 29/58 | €51,955 | €54,852 | +€2,897 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,238 | - | -€1,238 | |
| Other amounts receivable | 41 | €1,238 | - | -€1,238 | |
| Cash at bank and in hand | 54/58 | €50,716 | €54,852 | +€4,135 | +8.2% |
| Total equity and liabilities | 10/49 | €53,588 | €55,618 | +€2,029 | +3.8% |
| Equity | 10/15 | €46,059 | €43,987 | -€2,072 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,459 | €25,387 | -€2,072 | -7.5% |
| Distributable reserves | 133 | €27,459 | €25,387 | -€2,072 | -7.5% |
| Amounts payable | 17/49 | €7,530 | €11,631 | +€4,101 | +54.5% |
| Amounts payable within one year | 42/48 | €7,530 | €11,631 | +€4,101 | +54.5% |
| Trade debts | 44 | €963 | €951 | -€12 | -1.2% |
| Suppliers | 440/4 | €963 | €951 | -€12 | -1.2% |
| Other amounts payable | 47/48 | €6,567 | €10,680 | +€4,113 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €868 | = | 0.0% |
| Other operating charges | 640/8 | €705 | €568 | -€136 | -19.3% |
| Gross operating margin | 9900 | -€1,263 | -€607 | +€656 | +51.9% |
| Operating profit (loss) | 9901 | -€2,836 | -€2,043 | +€792 | +27.9% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €47 | €54 | +€8 | +16.1% |
| Recurring financial charges | 65 | €47 | €54 | +€8 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,882 | -€2,072 | +€810 | +28.1% |
| Profit (loss) for the period | 9904 | -€2,882 | -€2,072 | +€810 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,882 | -€2,072 | +€810 | +28.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.