DOGAN D&D: 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.
DOGAN D&D
Largest movements
- Tangible fixed assets +€56,425
up €56,425 (+909%), from €6,209 to €62,634
of which Furniture and vehicles: +€55,750
- Receivables after one year -€20,000
down €20,000 (-6.6%), from €301,566 to €281,566
- Receivables within one year +€11,733
up €11,733 (+7.0%), from €167,305 to €179,038
of which Other amounts receivable: +€6,978
- Cash +€11,693
up €11,693 (+243%), from €4,808 to €16,501
mainly Debts after one year (+€39,325) and Net result for the year (+€36,136)
- Debts after one year +€39,325
new in 2025: €39,325
- Profit (loss) carried forward +€36,136
up €36,136 (+21.5%), from €168,375 to €204,510
- Tax, wage and social debts -€19,600
down €19,600 (-11.5%), from €169,706 to €150,106
of which Taxes: -€44,941
- Current portion of long-term debt +€10,769
new in 2025: €10,769
- Gross operating margin +€94,922
up €94,922 (+20.9%), from €453,211 to €548,133
- Staff costs +€46,163
up €46,163 (+13.4%), from €345,478 to €391,642
- Taxes +€12,544
up €12,544 (+187%), from €6,699 to €19,244
- Depreciation +€7,559
up €7,559 (+77.8%), from €9,710 to €17,269
- Write-downs +€7,055
new in 2025: €7,055
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.
Derived cash bridge
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 | €481,300 | €544,084 | +€62,784 | +13.0% |
| Fixed assets | 21/28 | €6,389 | €62,814 | +€56,425 | +883% |
| Tangible fixed assets | 22/27 | €6,209 | €62,634 | +€56,425 | +909% |
| Plant, machinery and equipment | 23 | €347 | €1,022 | +€675 | +194% |
| Furniture and vehicles | 24 | €5,861 | €61,612 | +€55,750 | +951% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €474,911 | €481,270 | +€6,359 | +1.3% |
| Amounts receivable after more than one year | 29 | €301,566 | €281,566 | -€20,000 | -6.6% |
| Other amounts receivable | 291 | €301,566 | €281,566 | -€20,000 | -6.6% |
| Amounts receivable within one year | 40/41 | €167,305 | €179,038 | +€11,733 | +7.0% |
| Trade receivables | 40 | €150,245 | €155,000 | +€4,755 | +3.2% |
| Other amounts receivable | 41 | €17,060 | €24,038 | +€6,978 | +40.9% |
| Cash at bank and in hand | 54/58 | €4,808 | €16,501 | +€11,693 | +243% |
| Deferred charges and accrued income | 490/1 | €1,231 | €4,164 | +€2,933 | +238% |
| Total equity and liabilities | 10/49 | €481,300 | €544,084 | +€62,784 | +13.0% |
| Equity | 10/15 | €292,274 | €328,410 | +€36,136 | +12.4% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €111,299 | €111,299 | = | 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% |
| Distributable reserves | 133 | €109,439 | €109,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,375 | €204,510 | +€36,136 | +21.5% |
| Amounts payable | 17/49 | €189,026 | €215,674 | +€26,648 | +14.1% |
| Amounts payable after more than one year | 17 | - | €39,325 | +€39,325 | |
| Financial debts | 170/4 | - | €39,325 | +€39,325 | |
| Amounts payable within one year | 42/48 | €185,287 | €172,344 | -€12,943 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,769 | +€10,769 | |
| Trade debts | 44 | €15,581 | €11,468 | -€4,113 | -26.4% |
| Suppliers | 440/4 | €15,581 | €11,468 | -€4,113 | -26.4% |
| Taxes, remuneration and social security | 45 | €169,706 | €150,106 | -€19,600 | -11.5% |
| Taxes | 450/3 | €77,003 | €32,063 | -€44,941 | -58.4% |
| Remuneration and social security | 454/9 | €92,703 | €118,044 | +€25,341 | +27.3% |
| Accrued charges and deferred income | 492/3 | €3,739 | €4,006 | +€267 | +7.1% |
| Remuneration, social security and pensions | 62 | €345,478 | €391,642 | +€46,163 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,710 | €17,269 | +€7,559 | +77.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,055 | +€7,055 | |
| Other operating charges | 640/8 | €12,579 | €15,368 | +€2,789 | +22.2% |
| Non-recurring operating charges | 66A | €23,283 | - | -€23,283 | |
| Gross operating margin | 9900 | €453,211 | €548,133 | +€94,922 | +20.9% |
| Operating profit (loss) | 9901 | €62,160 | €116,800 | +€54,640 | +87.9% |
| Financial income | 75/76B | €8,656 | €8,049 | -€607 | -7.0% |
| Recurring financial income | 75 | €8,656 | €8,049 | -€607 | -7.0% |
| Financial charges | 65/66B | €70,618 | €69,469 | -€1,149 | -1.6% |
| Recurring financial charges | 65 | €70,618 | €69,469 | -€1,149 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €198 | €55,379 | +€55,181 | +27,861% |
| Income taxes | 67/77 | €6,699 | €19,244 | +€12,544 | +187% |
| Profit (loss) for the period | 9904 | -€6,501 | €36,136 | +€42,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,501 | €36,136 | +€42,637 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.