DOLIAT: 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.
DOLIAT
Largest movements
- Current investments -€887,637
down €887,637 (-57.0%), from €1.6m to €668,891
- Cash +€323,542
up €323,542 (+285%), from €113,568 to €437,110
mainly Other debts (+€1.0m) and Current investments (+€887,637)
- Receivables within one year +€266,836
up €266,836 (+21.1%), from €1.3m to €1.5m
of which Other amounts receivable: +€266,836
- Reserves -€1.3m
down €1.3m (-44.3%), from €3.0m to €1.7m
- Other debts +€1.0m
up €1.0m (+44,888%), from €2,338 to €1.1m
- Gross operating margin -€1.7m
down €1.7m (-95.2%), from €1.7m to €83,332
- Financial income -€427,945
down €427,945 (-84.6%), from €505,615 to €77,670
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.
Derived cash bridge
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 | €3,008,412 | €2,737,458 | -€270,954 | -9.0% |
| Fixed assets | 21/28 | €73,936 | €95,272 | +€21,336 | +28.9% |
| Tangible fixed assets | 22/27 | €73,936 | €95,272 | +€21,336 | +28.9% |
| Land and buildings | 22 | €594 | €40,163 | +€39,568 | +6,660% |
| Plant, machinery and equipment | 23 | €2,042 | €1,247 | -€796 | -39.0% |
| Furniture and vehicles | 24 | €71,300 | €53,863 | -€17,437 | -24.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,934,475 | €2,642,185 | -€292,290 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,264,030 | €1,530,866 | +€266,836 | +21.1% |
| Trade receivables | 40 | €15,125 | €15,125 | = | 0.0% |
| Other amounts receivable | 41 | €1,248,905 | €1,515,741 | +€266,836 | +21.4% |
| Current investments | 50/53 | €1,556,528 | €668,891 | -€887,637 | -57.0% |
| Cash at bank and in hand | 54/58 | €113,568 | €437,110 | +€323,542 | +285% |
| Deferred charges and accrued income | 490/1 | €350 | €5,319 | +€4,969 | +1,420% |
| Total equity and liabilities | 10/49 | €3,008,412 | €2,737,458 | -€270,954 | -9.0% |
| Equity | 10/15 | €2,991,384 | €1,674,289 | -€1.3m | -44.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,972,784 | €1,655,689 | -€1.3m | -44.3% |
| Distributable reserves | 133 | €2,972,784 | €1,655,689 | -€1.3m | -44.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,027 | €1,063,169 | +€1.0m | +6,144% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,877 | €1,063,019 | +€1.0m | +6,198% |
| Trade debts | 44 | €4,032 | €4,831 | +€799 | +19.8% |
| Suppliers | 440/4 | €4,032 | €4,831 | +€799 | +19.8% |
| Taxes, remuneration and social security | 45 | €10,508 | €6,475 | -€4,032 | -38.4% |
| Taxes | 450/3 | €10,508 | €6,475 | -€4,032 | -38.4% |
| Other amounts payable | 47/48 | €2,338 | €1,051,712 | +€1.0m | +44,888% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Non-recurring operating income | 76A | €1,650,884 | €69,209 | -€1.6m | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,503 | €19,448 | +€2,944 | +17.8% |
| Other operating charges | 640/8 | €1,078 | €968 | -€111 | -10.3% |
| Gross operating margin | 9900 | €1,746,714 | €83,332 | -€1.7m | -95.2% |
| Operating profit (loss) | 9901 | €1,729,132 | €62,917 | -€1.7m | -96.4% |
| Financial income | 75/76B | €505,615 | €77,670 | -€427,945 | -84.6% |
| Recurring financial income | 75 | €505,615 | €77,670 | -€427,945 | -84.6% |
| Financial charges | 65/66B | €391 | €934 | +€543 | +139% |
| Recurring financial charges | 65 | €391 | €934 | +€543 | +139% |
| Profit (loss) for the period before taxes | 9903 | €2,234,356 | €139,654 | -€2.1m | -93.7% |
| Income taxes | 67/77 | €22,077 | €6,749 | -€15,329 | -69.4% |
| Profit (loss) for the period | 9904 | €2,212,279 | €132,905 | -€2.1m | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,212,279 | €132,905 | -€2.1m | -94.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.