DOGREVA: 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.
What changed
DOGREVA
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,869
2024 · -€35,619+€52,489
Equity
€376,075
2024 · €359,206+€16,869
Cash
€85,421
2024 · €76,971+€8,450
Balance sheet total
€408,165
2024 · €396,664+€11,502
Largest movements
Assets
- Cash +€8,450
up €8,450 (+11.0%), from €76,971 to €85,421
mainly Depreciation (+€37,123) and Net result for the year (+€16,869)
Equity and liabilities
- Profit (loss) carried forward +€17,882
up €17,882 (+35.3%), from -€50,595 to -€32,713
- Debts after one year -€4,274
down €4,274 (-41.7%), from €10,247 to €5,973
Income statement
- Gross operating margin +€45,465
up €45,465 (+236.2%), from €19,249 to €64,715
- Depreciation -€8,476
down €8,476 (-18.6%), from €45,599 to €37,123
- Other operating charges +€1,891
up €1,891 (+22.8%), from €8,294 to €10,185
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.
Result 2024
-€35,619
Gross operating margin
+€45,465
Depreciation
+€8,476
Other operating charges
-€1,891
Financial income
-€0
Financial charges
+€160
Taxes
+€278
Result 2025
€16,869
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.
From operations
+€54,414
Investment
-€37,659
Financing
-€8,306
Cash 2024
€76,971
From operations (derived)
+€54,414
Net result for the year
+€16,869
Depreciation
+€37,123
Stocks and contracts
-€3,200
Receivables within one year
-€220
Deferred charges and accrued income
+€903
Provisions
-€521
Trade debts
+€443
Tax, wage and social debts
-€278
Other debts
+€1,360
Accrued charges and deferred income
+€1,934
Investment (derived)
-€37,659
Investment in fixed assets (net)
-€37,659
Financing
-€8,306
Debts after one year
-€4,274
Current portion of long-term debt
-€4,032
Cash 2025
€85,421
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,664 | €408,165 | +€11,502 | +2.9% |
| Fixed assets | 21/28 | €275,132 | €275,667 | +€535 | +0.2% |
| Tangible fixed assets | 22/27 | €274,769 | €275,304 | +€535 | +0.2% |
| Land and buildings | 22 | €226,187 | €241,432 | +€15,245 | +6.7% |
| Plant, machinery and equipment | 23 | €734 | €1,368 | +€634 | +86.4% |
| Furniture and vehicles | 24 | €47,848 | €32,504 | -€15,344 | -32.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €121,532 | €132,498 | +€10,966 | +9.0% |
| Stocks and contracts in progress | 3 | - | €3,200 | +€3,200 | |
| Stocks | 30/36 | - | €3,200 | +€3,200 | |
| Amounts receivable within one year | 40/41 | €36,284 | €36,503 | +€220 | +0.6% |
| Trade receivables | 40 | €2,976 | €2,967 | -€9 | -0.3% |
| Other amounts receivable | 41 | €33,308 | €33,537 | +€229 | +0.7% |
| Cash at bank and in hand | 54/58 | €76,971 | €85,421 | +€8,450 | +11.0% |
| Deferred charges and accrued income | 490/1 | €8,278 | €7,374 | -€903 | -10.9% |
| Total equity and liabilities | 10/49 | €396,664 | €408,165 | +€11,502 | +2.9% |
| Equity | 10/15 | €359,206 | €376,075 | +€16,869 | +4.7% |
| Contributions | 10/11 | €376,005 | €376,005 | = | 0.0% |
| Reserves | 13 | €33,796 | €32,783 | -€1,012 | -3.0% |
| Tax-exempt reserves | 132 | €15,522 | €14,510 | -€1,012 | -6.5% |
| Distributable reserves | 133 | €18,273 | €18,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,595 | -€32,713 | +€17,882 | +35.3% |
| Provisions and deferred taxes | 16 | €7,993 | €7,472 | -€521 | -6.5% |
| Deferred taxes | 168 | €7,993 | €7,472 | -€521 | -6.5% |
| Amounts payable | 17/49 | €29,465 | €24,619 | -€4,847 | -16.4% |
| Amounts payable after more than one year | 17 | €10,247 | €5,973 | -€4,274 | -41.7% |
| Financial debts | 170/4 | €10,247 | €5,973 | -€4,274 | -41.7% |
| Amounts payable within one year | 42/48 | €19,218 | €16,712 | -€2,506 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,306 | €4,274 | -€4,032 | -48.5% |
| Trade debts | 44 | €6,395 | €6,839 | +€443 | +6.9% |
| Suppliers | 440/4 | €6,395 | €6,839 | +€443 | +6.9% |
| Taxes, remuneration and social security | 45 | €614 | €336 | -€278 | -45.3% |
| Taxes | 450/3 | €614 | €336 | -€278 | -45.3% |
| Other amounts payable | 47/48 | €3,903 | €5,263 | +€1,360 | +34.8% |
| Accrued charges and deferred income | 492/3 | - | €1,934 | +€1,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,599 | €37,123 | -€8,476 | -18.6% |
| Other operating charges | 640/8 | €8,294 | €10,185 | +€1,891 | +22.8% |
| Gross operating margin | 9900 | €19,249 | €64,715 | +€45,465 | +236.2% |
| Operating profit (loss) | 9901 | -€34,644 | €17,407 | +€52,050 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €883 | €722 | -€160 | -18.2% |
| Recurring financial charges | 65 | €883 | €722 | -€160 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,527 | €16,684 | +€52,211 | |
| Transfer from deferred taxes | 780 | €521 | €521 | = | 0.0% |
| Income taxes | 67/77 | €614 | €336 | -€278 | -45.3% |
| Profit (loss) for the period | 9904 | -€35,619 | €16,869 | +€52,489 | |
| Transfer from tax-exempt reserves | 789 | €1,012 | €1,012 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,607 | €17,882 | +€52,489 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.