DOLFIJN: 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.
DOLFIJN
Largest movements
- Cash -€6,093
down €6,093 (-30.1%), from €20,226 to €14,133
mainly Trade debts (-€9,188) and Advances received (-€2,318)
- Trade debts -€9,188
down €9,188 (-35.9%), from €25,574 to €16,386
- Tax, wage and social debts +€5,350
up €5,350 (+20.7%), from €25,827 to €31,177
of which Taxes: +€4,977
- Advances received -€2,318
no longer reported in 2025 (was €2,318)
- Other debts -€922
no longer reported in 2025 (was €922)
- Accrued charges and deferred income +€756
new in 2025: €756
- Staff costs +€7,316
up €7,316 (+14631.8%), from €50 to €7,366
- Gross operating margin +€4,089
up €4,089 (+461.8%), from €886 to €4,974
- Other operating charges -€2,688
down €2,688 (-81.2%), from €3,310 to €622
- Financial charges -€1,683
down €1,683 (-80.0%), from €2,104 to €420
- Financial income +€514
up €514 (+17.7%), from €2,905 to €3,419
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 | €73,557 | €67,017 | -€6,540 | -8.9% |
| Current assets | 29/58 | €73,557 | €67,017 | -€6,540 | -8.9% |
| Stocks and contracts in progress | 3 | €385 | €370 | -€15 | -3.9% |
| Stocks | 30/36 | €385 | €370 | -€15 | -3.9% |
| Amounts receivable within one year | 40/41 | €52,946 | €52,513 | -€432 | -0.8% |
| Trade receivables | 40 | €4,359 | €2,103 | -€2,256 | -51.8% |
| Other amounts receivable | 41 | €48,586 | €50,410 | +€1,824 | +3.8% |
| Cash at bank and in hand | 54/58 | €20,226 | €14,133 | -€6,093 | -30.1% |
| Total equity and liabilities | 10/49 | €73,557 | €67,017 | -€6,540 | -8.9% |
| Equity | 10/15 | €18,916 | €18,697 | -€219 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,716 | €12,497 | -€219 | -1.7% |
| Amounts payable | 17/49 | €54,641 | €48,319 | -€6,321 | -11.6% |
| Amounts payable within one year | 42/48 | €54,641 | €47,563 | -€7,077 | -13.0% |
| Trade debts | 44 | €25,574 | €16,386 | -€9,188 | -35.9% |
| Suppliers | 440/4 | €25,574 | €16,386 | -€9,188 | -35.9% |
| Advances received on contracts in progress | 46 | €2,318 | - | -€2,318 | |
| Taxes, remuneration and social security | 45 | €25,827 | €31,177 | +€5,350 | +20.7% |
| Taxes | 450/3 | €25,827 | €30,804 | +€4,977 | +19.3% |
| Remuneration and social security | 454/9 | - | €373 | +€373 | |
| Other amounts payable | 47/48 | €922 | - | -€922 | |
| Accrued charges and deferred income | 492/3 | - | €756 | +€756 | |
| Remuneration, social security and pensions | 62 | €50 | €7,366 | +€7,316 | +14631.8% |
| Other operating charges | 640/8 | €3,310 | €622 | -€2,688 | -81.2% |
| Gross operating margin | 9900 | €886 | €4,974 | +€4,089 | +461.8% |
| Operating profit (loss) | 9901 | -€2,474 | -€3,013 | -€539 | -21.8% |
| Financial income | 75/76B | €2,905 | €3,419 | +€514 | +17.7% |
| Recurring financial income | 75 | €2,905 | €3,419 | +€514 | +17.7% |
| Financial charges | 65/66B | €2,104 | €420 | -€1,683 | -80.0% |
| Recurring financial charges | 65 | €2,104 | €420 | -€1,683 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,673 | -€15 | +€1,658 | +99.1% |
| Income taxes | 67/77 | €283 | €204 | -€79 | -27.8% |
| Profit (loss) for the period | 9904 | -€1,956 | -€219 | +€1,737 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,956 | -€219 | +€1,737 | +88.8% |
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 29 September 2026 via checked.be.