DOGYN: 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.
DOGYN
Largest movements
- Current investments +€255,075
up €255,075 (+158.0%), from €161,467 to €416,543
- Cash -€125,087
down €125,087 (-69.8%), from €179,272 to €54,185
mainly Current investments (-€255,075) and Receivables within one year (-€57,408)
- Receivables within one year +€57,408
up €57,408 (+911.9%), from €6,295 to €63,703
of which Other amounts receivable: +€58,676
- Deferred charges and accrued income -€11,360
down €11,360 (-12.5%), from €90,646 to €79,286
- Reserves +€183,745
up €183,745 (+43.2%), from €424,884 to €608,630
- Depreciation -€25,004
down €25,004 (-95.6%), from €26,157 to €1,153
- Gross operating margin +€19,122
up €19,122 (+8.6%), from €222,843 to €241,965
- Taxes +€10,996
up €10,996 (+24.6%), from €44,629 to €55,625
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 | €439,450 | €614,333 | +€174,883 | +39.8% |
| Fixed assets | 21/28 | €1,769 | €616 | -€1,153 | -65.2% |
| Tangible fixed assets | 22/27 | €1,769 | €616 | -€1,153 | -65.2% |
| Furniture and vehicles | 24 | €1,769 | €616 | -€1,153 | -65.2% |
| Current assets | 29/58 | €437,681 | €613,717 | +€176,036 | +40.2% |
| Amounts receivable within one year | 40/41 | €6,295 | €63,703 | +€57,408 | +911.9% |
| Trade receivables | 40 | €4,661 | €3,392 | -€1,269 | -27.2% |
| Other amounts receivable | 41 | €1,635 | €60,311 | +€58,676 | +3589.1% |
| Current investments | 50/53 | €161,467 | €416,543 | +€255,075 | +158.0% |
| Cash at bank and in hand | 54/58 | €179,272 | €54,185 | -€125,087 | -69.8% |
| Deferred charges and accrued income | 490/1 | €90,646 | €79,286 | -€11,360 | -12.5% |
| Total equity and liabilities | 10/49 | €439,450 | €614,333 | +€174,883 | +39.8% |
| Equity | 10/15 | €427,384 | €611,130 | +€183,745 | +43.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €424,884 | €608,630 | +€183,745 | +43.2% |
| Distributable reserves | 133 | €424,884 | €608,630 | +€183,745 | +43.2% |
| Amounts payable | 17/49 | €12,065 | €3,203 | -€8,862 | -73.5% |
| Amounts payable within one year | 42/48 | €12,065 | €3,203 | -€8,862 | -73.5% |
| Trade debts | 44 | €4,358 | €83 | -€4,275 | -98.1% |
| Suppliers | 440/4 | €4,358 | €83 | -€4,275 | -98.1% |
| Taxes, remuneration and social security | 45 | €7,708 | €3,120 | -€4,588 | -59.5% |
| Taxes | 450/3 | €4,629 | - | -€4,629 | |
| Remuneration and social security | 454/9 | €3,079 | €3,120 | +€41 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,157 | €1,153 | -€25,004 | -95.6% |
| Other operating charges | 640/8 | €1,307 | €936 | -€372 | -28.4% |
| Gross operating margin | 9900 | €222,843 | €241,965 | +€19,122 | +8.6% |
| Operating profit (loss) | 9901 | €195,378 | €239,876 | +€44,498 | +22.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €636 | €506 | -€130 | -20.4% |
| Recurring financial charges | 65 | €636 | €506 | -€130 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €194,743 | €239,370 | +€44,626 | +22.9% |
| Income taxes | 67/77 | €44,629 | €55,625 | +€10,996 | +24.6% |
| Profit (loss) for the period | 9904 | €150,114 | €183,745 | +€33,631 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €150,114 | €183,745 | +€33,631 | +22.4% |
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 1 October 2026 via checked.be.