DOETS: 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.
DOETS
Largest movements
- Cash -€36,913
down €36,913 (-39.5%), from €93,473 to €56,560
mainly Current portion of long-term debt (-€37,601) and Other debts (-€17,389)
- Tangible fixed assets -€18,532
down €18,532 (-39.2%), from €47,295 to €28,763
of which Furniture and vehicles: -€17,621
- Stocks and contracts -€17,837
down €17,837 (-78.1%), from €22,837 to €5,000
- Receivables within one year -€7,350
down €7,350 (-30.3%), from €24,278 to €16,928
of which Trade receivables: -€10,463
- Current portion of long-term debt -€37,601
down €37,601 (-70.3%), from €53,464 to €15,863
- Other debts -€17,389
down €17,389 (-14.5%), from €120,199 to €102,810
- Debts after one year -€15,863
down €15,863 (-47.0%), from €33,736 to €17,874
- Trade debts -€14,404
down €14,404 (-50.1%), from €28,733 to €14,329
- Write-downs +€32,369
up €32,369, from -€14,531 to €17,837
- Gross operating margin +€25,668
up €25,668 (+133.0%), from €19,293 to €44,961
- Depreciation -€5,084
down €5,084 (-21.5%), from €23,616 to €18,532
- Taxes +€3,057
up €3,057 (+1134.9%), from €269 to €3,327
- Financial income +€1,799
up €1,799 (+38.7%), from €4,645 to €6,444
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 | €542,871 | €458,392 | -€84,478 | -15.6% |
| Fixed assets | 21/28 | €397,352 | €378,820 | -€18,532 | -4.7% |
| Tangible fixed assets | 22/27 | €47,295 | €28,763 | -€18,532 | -39.2% |
| Plant, machinery and equipment | 23 | €1,915 | €1,004 | -€911 | -47.6% |
| Furniture and vehicles | 24 | €45,380 | €27,759 | -€17,621 | -38.8% |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | €350,058 | €350,058 | = | 0.0% |
| Current assets | 29/58 | €145,518 | €79,572 | -€65,946 | -45.3% |
| Stocks and contracts in progress | 3 | €22,837 | €5,000 | -€17,837 | -78.1% |
| Stocks | 30/36 | €22,837 | €5,000 | -€17,837 | -78.1% |
| Amounts receivable within one year | 40/41 | €24,278 | €16,928 | -€7,350 | -30.3% |
| Trade receivables | 40 | €23,801 | €13,337 | -€10,463 | -44.0% |
| Other amounts receivable | 41 | €477 | €3,591 | +€3,113 | +652.2% |
| Cash at bank and in hand | 54/58 | €93,473 | €56,560 | -€36,913 | -39.5% |
| Deferred charges and accrued income | 490/1 | €4,930 | €1,084 | -€3,847 | -78.0% |
| Total equity and liabilities | 10/49 | €542,871 | €458,392 | -€84,478 | -15.6% |
| Equity | 10/15 | €271,193 | €271,647 | +€454 | +0.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €126,604 | €126,604 | = | 0.0% |
| Distributable reserves | 133 | €126,604 | €126,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,589 | €105,043 | +€454 | +0.4% |
| Amounts payable | 17/49 | €271,678 | €186,745 | -€84,933 | -31.3% |
| Amounts payable after more than one year | 17 | €33,736 | €17,874 | -€15,863 | -47.0% |
| Financial debts | 170/4 | €33,736 | €17,874 | -€15,863 | -47.0% |
| Amounts payable within one year | 42/48 | €218,874 | €144,981 | -€73,893 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €53,464 | €15,863 | -€37,601 | -70.3% |
| Trade debts | 44 | €28,733 | €14,329 | -€14,404 | -50.1% |
| Suppliers | 440/4 | €28,733 | €14,329 | -€14,404 | -50.1% |
| Taxes, remuneration and social security | 45 | €16,479 | €11,980 | -€4,499 | -27.3% |
| Taxes | 450/3 | €14,204 | €9,705 | -€4,499 | -31.7% |
| Remuneration and social security | 454/9 | €2,275 | €2,275 | = | 0.0% |
| Other amounts payable | 47/48 | €120,199 | €102,810 | -€17,389 | -14.5% |
| Accrued charges and deferred income | 492/3 | €19,067 | €23,890 | +€4,823 | +25.3% |
| Non-recurring operating income | 76A | - | €7,438 | +€7,438 | |
| Remuneration, social security and pensions | 62 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,616 | €18,532 | -€5,084 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,531 | €17,837 | +€32,369 | |
| Other operating charges | 640/8 | €1,331 | €1,757 | +€425 | +31.9% |
| Gross operating margin | 9900 | €19,293 | €44,961 | +€25,668 | +133.0% |
| Operating profit (loss) | 9901 | €8,877 | €6,642 | -€2,234 | -25.2% |
| Financial income | 75/76B | €4,645 | €6,444 | +€1,799 | +38.7% |
| Recurring financial income | 75 | €4,645 | €6,444 | +€1,799 | +38.7% |
| Financial charges | 65/66B | €9,707 | €9,305 | -€402 | -4.1% |
| Recurring financial charges | 65 | €9,707 | €9,305 | -€402 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €3,814 | €3,781 | -€33 | -0.9% |
| Income taxes | 67/77 | €269 | €3,327 | +€3,057 | +1134.9% |
| Profit (loss) for the period | 9904 | €3,545 | €454 | -€3,091 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,545 | €454 | -€3,091 | -87.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.