DOGAFOOD: 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.
DOGAFOOD
Largest movements
- Receivables within one year +€26,059
up €26,059 (+83.3%), from €31,302 to €57,361
of which Trade receivables: +€26,484
- Cash -€8,341
down €8,341 (-33.2%), from €25,087 to €16,746
mainly Receivables within one year (-€26,059)
- Reserves +€10,219
new in 2025: €10,219
- Profit (loss) carried forward +€3,930
up €3,930, from -€3,930 to €0
- Trade debts +€2,777
up €2,777 (+4479.0%), from €62 to €2,839
- Gross operating margin -€3,302
down €3,302 (-13.2%), from €25,052 to €21,750
- Write-downs -€1,981
down €1,981 (-100.0%), from €1,981 to €0
- Taxes +€645
up €645 (+10.9%), from €5,900 to €6,544
- Other operating charges -€455
down €455 (-41.1%), from €1,106 to €651
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 | €56,388 | €74,107 | +€17,718 | +31.4% |
| Current assets | 29/58 | €56,388 | €74,107 | +€17,718 | +31.4% |
| Amounts receivable within one year | 40/41 | €31,302 | €57,361 | +€26,059 | +83.3% |
| Trade receivables | 40 | €30,575 | €57,059 | +€26,484 | +86.6% |
| Other amounts receivable | 41 | €727 | €302 | -€424 | -58.4% |
| Cash at bank and in hand | 54/58 | €25,087 | €16,746 | -€8,341 | -33.2% |
| Total equity and liabilities | 10/49 | €56,388 | €74,107 | +€17,718 | +31.4% |
| Equity | 10/15 | €46,070 | €60,219 | +€14,148 | +30.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €10,219 | +€10,219 | |
| Distributable reserves | 133 | - | €10,219 | +€10,219 | |
| Profit (loss) carried forward | 14 | -€3,930 | €0 | +€3,930 | |
| Amounts payable | 17/49 | €10,318 | €13,888 | +€3,570 | +34.6% |
| Amounts payable within one year | 42/48 | €9,230 | €12,799 | +€3,569 | +38.7% |
| Trade debts | 44 | €62 | €2,839 | +€2,777 | +4479.0% |
| Suppliers | 440/4 | €62 | €2,839 | +€2,777 | +4479.0% |
| Taxes, remuneration and social security | 45 | €5,973 | €6,610 | +€637 | +10.7% |
| Taxes | 450/3 | €5,973 | €6,610 | +€637 | +10.7% |
| Other amounts payable | 47/48 | €3,195 | €3,349 | +€154 | +4.8% |
| Accrued charges and deferred income | 492/3 | €1,088 | €1,089 | +€2 | +0.2% |
| Non-recurring operating income | 76A | €3,204 | €0 | -€3,204 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,981 | €0 | -€1,981 | -100.0% |
| Other operating charges | 640/8 | €1,106 | €651 | -€455 | -41.1% |
| Gross operating margin | 9900 | €25,052 | €21,750 | -€3,302 | -13.2% |
| Operating profit (loss) | 9901 | €21,965 | €21,099 | -€866 | -3.9% |
| Financial income | 75/76B | €96 | €0 | -€96 | -100.0% |
| Recurring financial income | 75 | €96 | €0 | -€96 | -100.0% |
| Financial charges | 65/66B | €411 | €407 | -€5 | -1.1% |
| Recurring financial charges | 65 | €411 | €407 | -€5 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €21,650 | €20,692 | -€957 | -4.4% |
| Income taxes | 67/77 | €5,900 | €6,544 | +€645 | +10.9% |
| Profit (loss) for the period | 9904 | €15,750 | €14,148 | -€1,602 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,750 | €14,148 | -€1,602 | -10.2% |
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 5 October 2026 via checked.be.