DODA: 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.
DODA
Largest movements
- Tangible fixed assets +€48,746
up €48,746 (+15,624%), from €312 to €49,058
of which Furniture and vehicles: +€45,084
- Cash +€45,807
new in 2024: €45,807
mainly Tax, wage and social debts (+€43,686) and Net result for the year (+€16,113)
- Stocks and contracts +€5,360
up €5,360 (+188%), from €2,858 to €8,218
- Deferred charges and accrued income +€4,461
up €4,461 (+303%), from €1,473 to €5,934
- Receivables within one year +€3,564
up €3,564 (+9.0%), from €39,448 to €43,012
- Tax, wage and social debts +€43,686
up €43,686 (+444%), from €9,841 to €53,527
of which Remuneration and social security: +€31,679
- Profit (loss) carried forward +€16,113
up €16,113 (+56.8%), from €28,362 to €44,475
- Debts after one year +€13,614
new in 2024: €13,614
- Trade debts +€12,765
new in 2024: €12,765
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin +€44,421
up €44,421 (+151%), from €29,361 to €73,782
- Staff costs +€24,286
up €24,286 (+224%), from €10,818 to €35,104
- Depreciation +€12,224
up €12,224 (+11,754%), from €104 to €12,328
- Financial charges +€3,446
up €3,446 (+497%), from €693 to €4,139
- Taxes +€1,123
up €1,123 (+22.9%), from €4,900 to €6,023
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,263 | €154,201 | +€107,938 | +233% |
| Fixed assets | 21/28 | €2,484 | €51,230 | +€48,746 | +1,962% |
| Tangible fixed assets | 22/27 | €312 | €49,058 | +€48,746 | +15,624% |
| Plant, machinery and equipment | 23 | €312 | €3,974 | +€3,662 | +1,174% |
| Furniture and vehicles | 24 | - | €45,084 | +€45,084 | |
| Financial fixed assets | 28 | €2,172 | €2,172 | = | 0.0% |
| Current assets | 29/58 | €43,779 | €102,971 | +€59,192 | +135% |
| Stocks and contracts in progress | 3 | €2,858 | €8,218 | +€5,360 | +188% |
| Stocks | 30/36 | €2,858 | €8,218 | +€5,360 | +188% |
| Amounts receivable within one year | 40/41 | €39,448 | €43,012 | +€3,564 | +9.0% |
| Other amounts receivable | 41 | €39,448 | €43,012 | +€3,564 | +9.0% |
| Cash at bank and in hand | 54/58 | - | €45,807 | +€45,807 | |
| Deferred charges and accrued income | 490/1 | €1,473 | €5,934 | +€4,461 | +303% |
| Total equity and liabilities | 10/49 | €46,263 | €154,201 | +€107,938 | +233% |
| Equity | 10/15 | €36,422 | €64,935 | +€28,513 | +78.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,362 | €44,475 | +€16,113 | +56.8% |
| Amounts payable | 17/49 | €9,841 | €89,266 | +€79,425 | +807% |
| Amounts payable after more than one year | 17 | - | €13,614 | +€13,614 | |
| Financial debts | 170/4 | - | €13,614 | +€13,614 | |
| Amounts payable within one year | 42/48 | €9,841 | €75,652 | +€65,811 | +669% |
| Current portion of amounts payable after more than one year | 42 | - | €9,360 | +€9,360 | |
| Trade debts | 44 | - | €12,765 | +€12,765 | |
| Suppliers | 440/4 | - | €12,765 | +€12,765 | |
| Taxes, remuneration and social security | 45 | €9,841 | €53,527 | +€43,686 | +444% |
| Taxes | 450/3 | €9,841 | €21,848 | +€12,007 | +122% |
| Remuneration and social security | 454/9 | - | €31,679 | +€31,679 | |
| Remuneration, social security and pensions | 62 | €10,818 | €35,104 | +€24,286 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | €12,328 | +€12,224 | +11,754% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €29,361 | €73,782 | +€44,421 | +151% |
| Operating profit (loss) | 9901 | €18,439 | €26,200 | +€7,761 | +42.1% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €693 | €4,139 | +€3,446 | +497% |
| Recurring financial charges | 65 | €693 | €4,139 | +€3,446 | +497% |
| Profit (loss) for the period before taxes | 9903 | €17,746 | €22,136 | +€4,390 | +24.7% |
| Income taxes | 67/77 | €4,900 | €6,023 | +€1,123 | +22.9% |
| Profit (loss) for the period | 9904 | €12,846 | €16,113 | +€3,267 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,846 | €16,113 | +€3,267 | +25.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.