DOGAF: 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.
DOGAF
Largest movements
- Receivables within one year -€18,775
down €18,775 (-21.1%), from €88,830 to €70,055
- Tangible fixed assets -€13,307
no longer reported in 2025 (was €13,307)
- Cash -€11,920
down €11,920 (-51.7%), from €23,072 to €11,152
mainly Net result for the year (-€31,292) and Tax, wage and social debts (-€13,561)
- Profit (loss) carried forward -€31,292
down €31,292 (-36.1%), from €86,624 to €55,332
- Tax, wage and social debts -€13,561
no longer reported in 2025 (was €13,561)
- Other debts +€1,264
new in 2025: €1,264
- Gross operating margin -€50,442
down €50,442, from €25,430 to -€25,012
- Other operating charges -€15,343
down €15,343 (-73.8%), from €20,793 to €5,450
- Depreciation -€3,327
no longer reported in 2025 (was €3,327)
- Financial charges -€1,887
down €1,887 (-73.7%), from €2,560 to €673
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 | €125,209 | €81,207 | -€44,002 | -35.1% |
| Fixed assets | 21/28 | €13,307 | - | -€13,307 | |
| Tangible fixed assets | 22/27 | €13,307 | - | -€13,307 | |
| Furniture and vehicles | 24 | €13,307 | - | -€13,307 | |
| Current assets | 29/58 | €111,902 | €81,207 | -€30,695 | -27.4% |
| Amounts receivable within one year | 40/41 | €88,830 | €70,055 | -€18,775 | -21.1% |
| Trade receivables | 40 | €88,830 | €70,055 | -€18,775 | -21.1% |
| Cash at bank and in hand | 54/58 | €23,072 | €11,152 | -€11,920 | -51.7% |
| Total equity and liabilities | 10/49 | €125,209 | €81,207 | -€44,002 | -35.1% |
| Equity | 10/15 | €105,489 | €74,197 | -€31,292 | -29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265 | €265 | = | 0.0% |
| Non-distributable reserves | 130/1 | €265 | €265 | = | 0.0% |
| Reserves not available under the articles | 1311 | €265 | €265 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,624 | €55,332 | -€31,292 | -36.1% |
| Amounts payable | 17/49 | €19,720 | €7,010 | -€12,709 | -64.5% |
| Amounts payable within one year | 42/48 | €19,720 | €7,010 | -€12,709 | -64.5% |
| Trade debts | 44 | €6,158 | €5,746 | -€412 | -6.7% |
| Suppliers | 440/4 | €6,158 | €5,746 | -€412 | -6.7% |
| Taxes, remuneration and social security | 45 | €13,561 | - | -€13,561 | |
| Taxes | 450/3 | €13,561 | - | -€13,561 | |
| Other amounts payable | 47/48 | - | €1,264 | +€1,264 | |
| Remuneration, social security and pensions | 62 | €334 | €169 | -€165 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,327 | - | -€3,327 | |
| Other operating charges | 640/8 | €20,793 | €5,450 | -€15,343 | -73.8% |
| Gross operating margin | 9900 | €25,430 | -€25,012 | -€50,442 | |
| Operating profit (loss) | 9901 | €976 | -€30,631 | -€31,607 | |
| Financial income | 75/76B | €26 | €11 | -€15 | -57.3% |
| Recurring financial income | 75 | €26 | €11 | -€15 | -57.3% |
| Financial charges | 65/66B | €2,560 | €673 | -€1,887 | -73.7% |
| Recurring financial charges | 65 | €2,560 | €673 | -€1,887 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,557 | -€31,292 | -€29,735 | -1909.9% |
| Profit (loss) for the period | 9904 | -€1,557 | -€31,292 | -€29,735 | -1909.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,557 | -€31,292 | -€29,735 | -1909.9% |
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 2 October 2026 via checked.be.