DOLEVAL: 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.
DOLEVAL
Largest movements
- Cash +€13,724
up €13,724 (+51.0%), from €26,885 to €40,609
mainly Net result for the year (+€22,261) and Depreciation (+€12,099)
- Tangible fixed assets -€12,099
down €12,099 (-5.3%), from €228,890 to €216,791
- Deferred charges and accrued income -€4,563
down €4,563 (-73.6%), from €6,196 to €1,634
- Other debts -€27,499
down €27,499 (-29.6%), from €92,931 to €65,432
- Reserves +€22,261
up €22,261 (+15.9%), from €139,744 to €162,006
- Financial charges -€1,860
down €1,860 (-23.4%), from €7,931 to €6,071
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 | €261,971 | €259,033 | -€2,938 | -1.1% |
| Fixed assets | 21/28 | €228,890 | €216,791 | -€12,099 | -5.3% |
| Tangible fixed assets | 22/27 | €228,890 | €216,791 | -€12,099 | -5.3% |
| Land and buildings | 22 | €228,890 | €216,791 | -€12,099 | -5.3% |
| Current assets | 29/58 | €33,081 | €42,242 | +€9,161 | +27.7% |
| Cash at bank and in hand | 54/58 | €26,885 | €40,609 | +€13,724 | +51.0% |
| Deferred charges and accrued income | 490/1 | €6,196 | €1,634 | -€4,563 | -73.6% |
| Total equity and liabilities | 10/49 | €261,971 | €259,033 | -€2,938 | -1.1% |
| Equity | 10/15 | €160,204 | €182,466 | +€22,261 | +13.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €139,744 | €162,006 | +€22,261 | +15.9% |
| Distributable reserves | 133 | €139,744 | €162,006 | +€22,261 | +15.9% |
| Amounts payable | 17/49 | €101,767 | €76,568 | -€25,199 | -24.8% |
| Amounts payable within one year | 42/48 | €101,767 | €76,568 | -€25,199 | -24.8% |
| Trade debts | 44 | €197 | - | -€197 | |
| Suppliers | 440/4 | €197 | - | -€197 | |
| Taxes, remuneration and social security | 45 | €8,639 | €11,136 | +€2,497 | +28.9% |
| Taxes | 450/3 | €8,639 | €11,136 | +€2,497 | +28.9% |
| Other amounts payable | 47/48 | €92,931 | €65,432 | -€27,499 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,099 | €12,099 | = | 0.0% |
| Other operating charges | 640/8 | €4,069 | €4,094 | +€25 | +0.6% |
| Gross operating margin | 9900 | €54,912 | €54,945 | +€33 | +0.1% |
| Operating profit (loss) | 9901 | €38,745 | €38,753 | +€8 | 0.0% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €7,931 | €6,071 | -€1,860 | -23.4% |
| Recurring financial charges | 65 | €7,931 | €6,071 | -€1,860 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €30,840 | €32,681 | +€1,841 | +6.0% |
| Income taxes | 67/77 | €9,901 | €10,420 | +€519 | +5.2% |
| Profit (loss) for the period | 9904 | €20,939 | €22,261 | +€1,323 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,939 | €22,261 | +€1,323 | +6.3% |
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 2 October 2026 via checked.be.