DOERAMA: 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.
What changed
DOERAMA
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€653,197
2024 · €490,302+€162,895
Equity
€716,161
2024 · €4.8m-€4.1m
Cash
€772,904
2024 · €344,531+€428,374
Balance sheet total
€3.3m
2024 · €5.7m-€2.4m
Largest movements
Assets
- Receivables within one year -€2.8m
down €2.8m (-73.0%), from €3.8m to €1.0m
of which Other amounts receivable: -€2.8m
- Cash +€428,374
up €428,374 (+124.3%), from €344,531 to €772,904
mainly Receivables within one year (+€2.8m) and Other debts (+€1.0m)
Equity and liabilities
- Reserves -€4.1m
down €4.1m (-88.8%), from €4.6m to €516,365
of which Distributable reserves: -€3.8m
- Other debts +€1.0m
up €1.0m (+5237.0%), from €19,143 to €1.0m
- Trade debts +€880,426
up €880,426 (+193.7%), from €454,648 to €1.3m
- Debts after one year -€89,607
down €89,607 (-100.0%), from €89,607 to €0
- Tax, wage and social debts -€61,944
down €61,944 (-30.7%), from €201,714 to €139,770
of which Taxes: -€52,558
Income statement
- Turnover +€5.8m
new in 2025: €5.8m
- Goods and materials +€3.6m
new in 2025: €3.6m
of which Purchases: +€3.4m
- Gross operating margin -€1.6m
no longer reported in 2025 (was €1.6m)
- Services and other goods +€692,115
new in 2025: €692,115
- Write-downs -€191,421
down €191,421, from €87,941 to -€103,480
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.
Result 2024
€490,302
Turnover
+€5.8m
Other operating income
+€158,426
Goods and materials
-€3.6m
Services and other goods
-€692,115
Staff costs
+€39,596
Depreciation
+€328
Write-downs
+€191,421
Other operating charges
-€49,098
Other operating items
-€1.6m
Financial income
-€38,324
Financial charges
+€12,813
Taxes
-€59,982
Result 2025
€653,197
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.
From operations
+€5.3m
Investment
-€6,691
Financing
-€4.9m
Cash 2024
€344,531
From operations (derived)
+€5.3m
Net result for the year
+€653,197
Depreciation
+€40,805
Stocks and contracts
+€23,342
Receivables within one year
+€2.8m
Deferred charges and accrued income
+€12,030
Trade debts
+€880,426
Tax, wage and social debts
-€61,944
Smaller working-capital items
+€2,972
Other debts
+€1.0m
Investment (derived)
-€6,691
Investment in fixed assets (net)
-€6,691
Financing
-€4.9m
Debts after one year
-€89,607
Current portion of long-term debt
-€50,566
Short-term financial debts
-€166
Contributions, distributions and other
-€4.7m
Cash 2025
€772,904
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,653,632 | €3,256,368 | -€2.4m | -42.4% |
| Fixed assets | 21/28 | €117,077 | €82,963 | -€34,114 | -29.1% |
| Intangible fixed assets | 21 | €30,736 | €19,778 | -€10,957 | -35.7% |
| Tangible fixed assets | 22/27 | €86,341 | €63,185 | -€23,157 | -26.8% |
| Plant, machinery and equipment | 23 | €10,621 | €9,421 | -€1,200 | -11.3% |
| Furniture and vehicles | 24 | €70,517 | €50,146 | -€20,371 | -28.9% |
| Other tangible fixed assets | 26 | €5,203 | €3,618 | -€1,585 | -30.5% |
| Current assets | 29/58 | €5,536,556 | €3,173,405 | -€2.4m | -42.7% |
| Stocks and contracts in progress | 3 | €1,391,418 | €1,368,076 | -€23,342 | -1.7% |
| Stocks | 30/36 | €1,391,418 | €1,368,076 | -€23,342 | -1.7% |
| Goods purchased for resale | 34 | - | €1,368,076 | +€1.4m | |
| Amounts receivable within one year | 40/41 | €3,777,262 | €1,021,110 | -€2.8m | -73.0% |
| Trade receivables | 40 | €64,159 | €155,699 | +€91,540 | +142.7% |
| Other amounts receivable | 41 | €3,713,104 | €865,410 | -€2.8m | -76.7% |
| Cash at bank and in hand | 54/58 | €344,531 | €772,904 | +€428,374 | +124.3% |
| Deferred charges and accrued income | 490/1 | €23,345 | €11,315 | -€12,030 | -51.5% |
| Total equity and liabilities | 10/49 | €5,653,632 | €3,256,368 | -€2.4m | -42.4% |
| Equity | 10/15 | €4,797,051 | €716,161 | -€4.1m | -85.1% |
| Contributions | 10/11 | €199,796 | €199,796 | = | 0.0% |
| Capital | 10 | €199,796 | €199,796 | = | 0.0% |
| Issued capital | 100 | €199,796 | €199,796 | = | 0.0% |
| Reserves | 13 | €4,597,254 | €516,365 | -€4.1m | -88.8% |
| Non-distributable reserves | 130/1 | €19,980 | €19,980 | = | 0.0% |
| Legal reserve | 130 | €19,980 | €19,980 | = | 0.0% |
| Tax-exempt reserves | 132 | €707,280 | €421,000 | -€286,280 | -40.5% |
| Distributable reserves | 133 | €3,869,995 | €75,385 | -€3.8m | -98.1% |
| Amounts payable | 17/49 | €856,582 | €2,540,207 | +€1.7m | +196.6% |
| Amounts payable after more than one year | 17 | €89,607 | €0 | -€89,607 | -100.0% |
| Financial debts | 170/4 | €89,607 | €0 | -€89,607 | -100.0% |
| Credit institutions | 173 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €766,974 | €2,533,927 | +€1.8m | +230.4% |
| Current portion of amounts payable after more than one year | 42 | €50,566 | €0 | -€50,566 | -100.0% |
| Financial debts | 43 | €33,808 | €33,642 | -€166 | -0.5% |
| Credit institutions | 430/8 | €33,808 | €33,642 | -€166 | -0.5% |
| Trade debts | 44 | €454,648 | €1,335,073 | +€880,426 | +193.7% |
| Suppliers | 440/4 | €454,648 | €1,335,073 | +€880,426 | +193.7% |
| Advances received on contracts in progress | 46 | €7,096 | €3,787 | -€3,308 | -46.6% |
| Taxes, remuneration and social security | 45 | €201,714 | €139,770 | -€61,944 | -30.7% |
| Taxes | 450/3 | €83,720 | €31,162 | -€52,558 | -62.8% |
| Remuneration and social security | 454/9 | €117,994 | €108,608 | -€9,386 | -8.0% |
| Other amounts payable | 47/48 | €19,143 | €1,021,655 | +€1.0m | +5237.0% |
| Accrued charges and deferred income | 492/3 | - | €6,280 | +€6,280 | |
| Operating income | 70/76A | - | €5,976,480 | +€6.0m | |
| Turnover | 70 | - | €5,818,054 | +€5.8m | |
| Other operating income | 74 | - | €158,426 | +€158,426 | |
| Operating charges | 60/66A | - | €5,168,304 | +€5.2m | |
| Goods for resale, raw materials and consumables | 60 | - | €3,569,637 | +€3.6m | |
| Purchases | 600/8 | - | €3,442,816 | +€3.4m | |
| Change in stocks: decrease (increase) | 609 | - | €126,822 | +€126,822 | |
| Services and other goods | 61 | - | €692,115 | +€692,115 | |
| Remuneration, social security and pensions | 62 | €955,177 | €915,581 | -€39,596 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,133 | €40,805 | -€328 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €87,941 | -€103,480 | -€191,421 | |
| Other operating charges | 640/8 | €4,547 | €53,645 | +€49,098 | +1079.8% |
| Gross operating margin | 9900 | €1,648,586 | - | -€1.6m | |
| Operating profit (loss) | 9901 | €559,788 | €808,176 | +€248,388 | +44.4% |
| Financial income | 75/76B | €132,038 | €93,714 | -€38,324 | -29.0% |
| Recurring financial income | 75 | €132,038 | €93,714 | -€38,324 | -29.0% |
| Income from current assets | 751 | - | €59,099 | +€59,099 | |
| Other financial income | 752/9 | - | €34,616 | +€34,616 | |
| Financial charges | 65/66B | €31,207 | €18,394 | -€12,813 | -41.1% |
| Recurring financial charges | 65 | €31,207 | €18,394 | -€12,813 | -41.1% |
| Debt charges | 650 | - | €2,369 | +€2,369 | |
| Other financial charges | 652/9 | - | €16,025 | +€16,025 | |
| Profit (loss) for the period before taxes | 9903 | €660,620 | €883,496 | +€222,877 | +33.7% |
| Income taxes | 67/77 | €170,317 | €230,299 | +€59,982 | +35.2% |
| Taxes | 670/3 | - | €230,299 | +€230,299 | |
| Profit (loss) for the period | 9904 | €490,302 | €653,197 | +€162,895 | +33.2% |
| Transfer from tax-exempt reserves | 789 | €366,270 | €286,280 | -€79,990 | -21.8% |
| Transfer to tax-exempt reserves | 689 | €210,500 | €0 | -€210,500 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €646,072 | €939,477 | +€293,405 | +45.4% |
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 30 September 2026 via checked.be.