DOLCISSIMO: 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.
DOLCISSIMO
Largest movements
- Tangible fixed assets -€8,463
down €8,463 (-31.0%), from €27,322 to €18,859
of which Furniture and vehicles: -€12,569
- Receivables within one year -€5,899
down €5,899 (-10.3%), from €57,375 to €51,476
of which Other amounts receivable: -€5,388
- Stocks and contracts -€2,202
down €2,202 (-5.7%), from €38,610 to €36,408
- Debts after one year -€18,618
down €18,618 (-61.1%), from €30,449 to €11,831
- Trade debts -€15,036
down €15,036 (-26.9%), from €55,989 to €40,953
- Profit (loss) carried forward +€8,743
up €8,743, from -€1,201 to €7,543
- Tax, wage and social debts +€4,935
up €4,935 (+50.5%), from €9,780 to €14,716
of which Remuneration and social security: +€3,471
- Accrued charges and deferred income +€2,999
new in 2025: €2,999
- Gross operating margin -€20,994
down €20,994 (-39.1%), from €53,686 to €32,692
- Staff costs -€5,524
down €5,524 (-94.8%), from €5,830 to €306
- Taxes -€4,168
down €4,168 (-59.2%), from €7,045 to €2,877
- Depreciation +€2,424
up €2,424 (+22.3%), from €10,858 to €13,282
- Other operating charges -€1,654
down €1,654 (-51.7%), from €3,201 to €1,547
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 | €124,957 | €107,434 | -€17,524 | -14.0% |
| Fixed assets | 21/28 | €27,322 | €18,859 | -€8,463 | -31.0% |
| Tangible fixed assets | 22/27 | €27,322 | €18,859 | -€8,463 | -31.0% |
| Furniture and vehicles | 24 | €25,822 | €13,254 | -€12,569 | -48.7% |
| Leasing and similar rights | 25 | €1,500 | €1,000 | -€500 | -33.3% |
| Other tangible fixed assets | 26 | - | €4,606 | +€4,606 | |
| Current assets | 29/58 | €97,635 | €88,575 | -€9,060 | -9.3% |
| Amounts receivable after more than one year | 29 | €817 | €0 | -€817 | -100.0% |
| Trade receivables | 290 | €817 | €0 | -€817 | -100.0% |
| Stocks and contracts in progress | 3 | €38,610 | €36,408 | -€2,202 | -5.7% |
| Stocks | 30/36 | €38,610 | €36,408 | -€2,202 | -5.7% |
| Amounts receivable within one year | 40/41 | €57,375 | €51,476 | -€5,899 | -10.3% |
| Trade receivables | 40 | €25,630 | €25,118 | -€511 | -2.0% |
| Other amounts receivable | 41 | €31,745 | €26,357 | -€5,388 | -17.0% |
| Cash at bank and in hand | 54/58 | €491 | €100 | -€391 | -79.6% |
| Deferred charges and accrued income | 490/1 | €342 | €591 | +€248 | +72.5% |
| Total equity and liabilities | 10/49 | €124,957 | €107,434 | -€17,524 | -14.0% |
| Equity | 10/15 | €5,205 | €13,948 | +€8,743 | +168.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €205 | €205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €205 | €0 | -€205 | -100.0% |
| Reserves not available under the articles | 1311 | €205 | €0 | -€205 | -100.0% |
| Distributable reserves | 133 | - | €205 | +€205 | |
| Profit (loss) carried forward | 14 | -€1,201 | €7,543 | +€8,743 | |
| Amounts payable | 17/49 | €119,753 | €93,486 | -€26,267 | -21.9% |
| Amounts payable after more than one year | 17 | €30,449 | €11,831 | -€18,618 | -61.1% |
| Financial debts | 170/4 | €30,449 | €11,831 | -€18,618 | -61.1% |
| Amounts payable within one year | 42/48 | €89,303 | €78,656 | -€10,647 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €19,111 | €18,618 | -€493 | -2.6% |
| Financial debts | 43 | €4,422 | €4,369 | -€53 | -1.2% |
| Credit institutions | 430/8 | €4,422 | €4,369 | -€53 | -1.2% |
| Trade debts | 44 | €55,989 | €40,953 | -€15,036 | -26.9% |
| Suppliers | 440/4 | €55,989 | €40,953 | -€15,036 | -26.9% |
| Taxes, remuneration and social security | 45 | €9,780 | €14,716 | +€4,935 | +50.5% |
| Taxes | 450/3 | €9,486 | €10,950 | +€1,464 | +15.4% |
| Remuneration and social security | 454/9 | €295 | €3,766 | +€3,471 | +1177.7% |
| Accrued charges and deferred income | 492/3 | - | €2,999 | +€2,999 | |
| Remuneration, social security and pensions | 62 | €5,830 | €306 | -€5,524 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,858 | €13,282 | +€2,424 | +22.3% |
| Other operating charges | 640/8 | €3,201 | €1,547 | -€1,654 | -51.7% |
| Gross operating margin | 9900 | €53,686 | €32,692 | -€20,994 | -39.1% |
| Operating profit (loss) | 9901 | €33,798 | €17,557 | -€16,241 | -48.1% |
| Financial income | 75/76B | €2 | €1 | -€1 | -52.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -52.0% |
| Financial charges | 65/66B | €5,317 | €5,938 | +€621 | +11.7% |
| Recurring financial charges | 65 | €5,317 | €5,938 | +€621 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €28,483 | €11,620 | -€16,863 | -59.2% |
| Income taxes | 67/77 | €7,045 | €2,877 | -€4,168 | -59.2% |
| Profit (loss) for the period | 9904 | €21,438 | €8,743 | -€12,695 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,438 | €8,743 | -€12,695 | -59.2% |
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 12 October 2026 via checked.be.