doggenconstruct: 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.
doggenconstruct
Largest movements
- Tangible fixed assets -€31,320
down €31,320 (-29.7%), from €105,297 to €73,977
of which Leasing and similar rights: -€21,600
- Receivables within one year +€9,555
up €9,555 (+35.0%), from €27,319 to €36,874
of which Trade receivables: +€9,542
- Deferred charges and accrued income +€2,533
up €2,533 (+103%), from €2,468 to €5,001
- Cash -€1,993
down €1,993 (-11.6%), from €17,156 to €15,163
mainly Debts after one year (-€20,701) and Receivables within one year (-€9,555)
- Debts after one year -€20,701
down €20,701 (-55.4%), from €37,374 to €16,673
- Tax, wage and social debts -€5,843
down €5,843 (-74.2%), from €7,880 to €2,037
- Reserves +€3,878
up €3,878 (+5.2%), from €74,956 to €78,835
- Gross operating margin +€7,003
up €7,003 (+18.6%), from €37,683 to €44,686
- Taxes +€514
up €514 (+305%), from €169 to €682
- Financial charges -€480
down €480 (-23.4%), from €2,054 to €1,574
- Depreciation -€450
down €450 (-1.2%), from €38,220 to €37,770
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 | €177,440 | €156,387 | -€21,053 | -11.9% |
| Fixed assets | 21/28 | €105,297 | €73,977 | -€31,320 | -29.7% |
| Tangible fixed assets | 22/27 | €105,297 | €73,977 | -€31,320 | -29.7% |
| Plant, machinery and equipment | 23 | €44,114 | €35,927 | -€8,187 | -18.6% |
| Furniture and vehicles | 24 | €2,101 | €1,265 | -€836 | -39.8% |
| Leasing and similar rights | 25 | €56,988 | €35,388 | -€21,600 | -37.9% |
| Other tangible fixed assets | 26 | €2,094 | €1,396 | -€698 | -33.3% |
| Current assets | 29/58 | €72,143 | €82,410 | +€10,267 | +14.2% |
| Amounts receivable within one year | 40/41 | €27,319 | €36,874 | +€9,555 | +35.0% |
| Trade receivables | 40 | €27,310 | €36,852 | +€9,542 | +34.9% |
| Other amounts receivable | 41 | €9 | €22 | +€13 | +141% |
| Current investments | 50/53 | €25,200 | €25,372 | +€173 | +0.7% |
| Cash at bank and in hand | 54/58 | €17,156 | €15,163 | -€1,993 | -11.6% |
| Deferred charges and accrued income | 490/1 | €2,468 | €5,001 | +€2,533 | +103% |
| Total equity and liabilities | 10/49 | €177,440 | €156,387 | -€21,053 | -11.9% |
| Equity | 10/15 | €107,377 | €111,255 | +€3,878 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,956 | €78,835 | +€3,878 | +5.2% |
| Distributable reserves | 133 | €74,956 | €78,835 | +€3,878 | +5.2% |
| Profit (loss) carried forward | 14 | €26,221 | €26,221 | = | 0.0% |
| Amounts payable | 17/49 | €70,063 | €45,132 | -€24,932 | -35.6% |
| Amounts payable after more than one year | 17 | €37,374 | €16,673 | -€20,701 | -55.4% |
| Financial debts | 170/4 | €37,374 | €16,673 | -€20,701 | -55.4% |
| Amounts payable within one year | 42/48 | €32,689 | €28,459 | -€4,230 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €20,116 | €20,701 | +€585 | +2.9% |
| Trade debts | 44 | €215 | €1,015 | +€800 | +373% |
| Suppliers | 440/4 | €215 | €1,015 | +€800 | +373% |
| Taxes, remuneration and social security | 45 | €7,880 | €2,037 | -€5,843 | -74.2% |
| Taxes | 450/3 | €7,880 | €2,037 | -€5,843 | -74.2% |
| Other amounts payable | 47/48 | €4,479 | €4,706 | +€228 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,220 | €37,770 | -€450 | -1.2% |
| Other operating charges | 640/8 | €1,048 | €1,023 | -€26 | -2.5% |
| Gross operating margin | 9900 | €37,683 | €44,686 | +€7,003 | +18.6% |
| Operating profit (loss) | 9901 | -€1,585 | €5,893 | +€7,479 | |
| Financial income | 75/76B | €210 | €241 | +€31 | +15.0% |
| Recurring financial income | 75 | €210 | €241 | +€31 | +15.0% |
| Financial charges | 65/66B | €2,054 | €1,574 | -€480 | -23.4% |
| Recurring financial charges | 65 | €2,054 | €1,574 | -€480 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,429 | €4,561 | +€7,990 | |
| Income taxes | 67/77 | €169 | €682 | +€514 | +305% |
| Profit (loss) for the period | 9904 | -€3,598 | €3,878 | +€7,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,598 | €3,878 | +€7,476 |
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 17 October 2026 via checked.be.