DOA DIAGNOSTICS: 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.
DOA DIAGNOSTICS
Largest movements
- Tangible fixed assets -€29,830
down €29,830 (-3.8%), from €792,848 to €763,018
of which Land and buildings: -€17,107
- Receivables within one year +€24,054
up €24,054 (+131.6%), from €18,280 to €42,334
of which Trade receivables: +€24,091
- Cash -€19,153
down €19,153 (-30.6%), from €62,587 to €43,433
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€38,652)
- Debts after one year -€38,652
down €38,652 (-6.7%), from €575,269 to €536,617
- Other debts +€14,101
up €14,101 (+534.6%), from €2,638 to €16,739
- Reserves +€13,364
up €13,364 (+6.9%), from €192,925 to €206,289
- Depreciation -€12,624
down €12,624 (-22.5%), from €56,046 to €43,422
- Financial charges +€12,351
up €12,351 (+63.4%), from €19,480 to €31,831
- Staff costs +€6,267
up €6,267, from €0 to €6,267
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 | €878,295 | €856,814 | -€21,481 | -2.4% |
| Fixed assets | 21/28 | €795,049 | €764,618 | -€30,431 | -3.8% |
| Intangible fixed assets | 21 | €2,201 | €1,600 | -€600 | -27.3% |
| Tangible fixed assets | 22/27 | €792,848 | €763,018 | -€29,830 | -3.8% |
| Land and buildings | 22 | €719,237 | €702,130 | -€17,107 | -2.4% |
| Plant, machinery and equipment | 23 | €36,062 | €36,068 | +€6 | 0.0% |
| Furniture and vehicles | 24 | €33,773 | €21,883 | -€11,891 | -35.2% |
| Other tangible fixed assets | 26 | €3,776 | €2,937 | -€839 | -22.2% |
| Current assets | 29/58 | €83,247 | €92,196 | +€8,949 | +10.8% |
| Amounts receivable within one year | 40/41 | €18,280 | €42,334 | +€24,054 | +131.6% |
| Trade receivables | 40 | €10,312 | €34,403 | +€24,091 | +233.6% |
| Other amounts receivable | 41 | €7,967 | €7,931 | -€36 | -0.5% |
| Cash at bank and in hand | 54/58 | €62,587 | €43,433 | -€19,153 | -30.6% |
| Deferred charges and accrued income | 490/1 | €2,380 | €6,428 | +€4,049 | +170.1% |
| Total equity and liabilities | 10/49 | €878,295 | €856,814 | -€21,481 | -2.4% |
| Equity | 10/15 | €195,425 | €208,789 | +€13,364 | +6.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €192,925 | €206,289 | +€13,364 | +6.9% |
| Distributable reserves | 133 | €192,925 | €206,289 | +€13,364 | +6.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €682,870 | €648,025 | -€34,845 | -5.1% |
| Amounts payable after more than one year | 17 | €575,269 | €536,617 | -€38,652 | -6.7% |
| Financial debts | 170/4 | €575,269 | €536,617 | -€38,652 | -6.7% |
| Amounts payable within one year | 42/48 | €107,601 | €111,408 | +€3,807 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €55,343 | €51,316 | -€4,027 | -7.3% |
| Financial debts | 43 | €1,735 | €869 | -€866 | -49.9% |
| Credit institutions | 430/8 | €1,735 | €869 | -€866 | -49.9% |
| Trade debts | 44 | €23,882 | €17,302 | -€6,581 | -27.6% |
| Suppliers | 440/4 | €23,882 | €17,302 | -€6,581 | -27.6% |
| Taxes, remuneration and social security | 45 | €24,003 | €25,182 | +€1,179 | +4.9% |
| Taxes | 450/3 | €24,003 | €25,182 | +€1,179 | +4.9% |
| Other amounts payable | 47/48 | €2,638 | €16,739 | +€14,101 | +534.6% |
| Remuneration, social security and pensions | 62 | €0 | €6,267 | +€6,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,046 | €43,422 | -€12,624 | -22.5% |
| Other operating charges | 640/8 | €2,570 | €1,577 | -€993 | -38.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €171,785 | €172,027 | +€243 | +0.1% |
| Operating profit (loss) | 9901 | €113,168 | €120,761 | +€7,593 | +6.7% |
| Financial income | 75/76B | €0 | €592 | +€592 | |
| Recurring financial income | 75 | €0 | €592 | +€592 | |
| Financial charges | 65/66B | €19,480 | €31,831 | +€12,351 | +63.4% |
| Recurring financial charges | 65 | €19,480 | €31,831 | +€12,351 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €93,688 | €89,522 | -€4,167 | -4.4% |
| Income taxes | 67/77 | €27,069 | €26,158 | -€911 | -3.4% |
| Profit (loss) for the period | 9904 | €66,619 | €63,364 | -€3,255 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,619 | €63,364 | -€3,255 | -4.9% |
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 28 September 2026 via checked.be.