Dokuritsu: 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.
Dokuritsu
Largest movements
- Cash -€13,374
down €13,374 (-7.3%), from €182,628 to €169,254
mainly Receivables within one year (-€11,723) and Other debts (-€10,789)
- Receivables within one year +€11,723
up €11,723 (+99.6%), from €11,775 to €23,498
of which Trade receivables: +€10,360
- Deferred charges and accrued income -€3,551
down €3,551 (-25.8%), from €13,778 to €10,227
- Other debts -€10,789
down €10,789 (-24.5%), from €43,951 to €33,162
- Trade debts +€2,893
up €2,893 (+64.3%), from €4,500 to €7,393
- Taxes -€12,829
down €12,829 (-95.1%), from €13,487 to €658
- Gross operating margin +€11,970
up €11,970, from -€699 to €11,271
- Financial charges -€2,083
down €2,083 (-24.7%), from €8,445 to €6,362
- Other operating charges +€148
up €148 (+34.1%), from €434 to €583
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 | €212,841 | €205,903 | -€6,938 | -3.3% |
| Fixed assets | 21/28 | €4,660 | €2,925 | -€1,735 | -37.2% |
| Tangible fixed assets | 22/27 | €4,660 | €2,925 | -€1,735 | -37.2% |
| Plant, machinery and equipment | 23 | €4,660 | €2,925 | -€1,735 | -37.2% |
| Current assets | 29/58 | €208,181 | €202,978 | -€5,203 | -2.5% |
| Amounts receivable within one year | 40/41 | €11,775 | €23,498 | +€11,723 | +99.6% |
| Trade receivables | 40 | €11,100 | €21,460 | +€10,360 | +93.3% |
| Other amounts receivable | 41 | €675 | €2,038 | +€1,363 | +201.8% |
| Cash at bank and in hand | 54/58 | €182,628 | €169,254 | -€13,374 | -7.3% |
| Deferred charges and accrued income | 490/1 | €13,778 | €10,227 | -€3,551 | -25.8% |
| Total equity and liabilities | 10/49 | €212,841 | €205,903 | -€6,938 | -3.3% |
| Equity | 10/15 | €154,238 | €156,234 | +€1,996 | +1.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €172,738 | €172,738 | = | 0.0% |
| Distributable reserves | 133 | €172,738 | €172,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,500 | -€18,504 | +€1,996 | +9.7% |
| Amounts payable | 17/49 | €58,603 | €49,669 | -€8,934 | -15.2% |
| Amounts payable within one year | 42/48 | €58,603 | €49,669 | -€8,934 | -15.2% |
| Trade debts | 44 | €4,500 | €7,393 | +€2,893 | +64.3% |
| Suppliers | 440/4 | €4,500 | €7,393 | +€2,893 | +64.3% |
| Taxes, remuneration and social security | 45 | €10,152 | €9,114 | -€1,038 | -10.2% |
| Taxes | 450/3 | €10,152 | €9,114 | -€1,038 | -10.2% |
| Other amounts payable | 47/48 | €43,951 | €33,162 | -€10,789 | -24.5% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,798 | €1,735 | -€63 | -3.5% |
| Other operating charges | 640/8 | €434 | €583 | +€148 | +34.1% |
| Gross operating margin | 9900 | -€699 | €11,271 | +€11,970 | |
| Operating profit (loss) | 9901 | -€2,931 | €8,954 | +€11,885 | |
| Financial income | 75/76B | €71 | €63 | -€9 | -12.1% |
| Recurring financial income | 75 | €71 | €63 | -€9 | -12.1% |
| Financial charges | 65/66B | €8,445 | €6,362 | -€2,083 | -24.7% |
| Recurring financial charges | 65 | €8,445 | €6,362 | -€2,083 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,305 | €2,654 | +€13,959 | |
| Income taxes | 67/77 | €13,487 | €658 | -€12,829 | -95.1% |
| Profit (loss) for the period | 9904 | -€24,792 | €1,996 | +€26,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,792 | €1,996 | +€26,788 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.