DOLNIMA: 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.
DOLNIMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Accrued charges and deferred income +€25,925
up €25,925 (+53.5%), from €48,423 to €74,348
- Other debts -€12,104
down €12,104 (-29.5%), from €41,100 to €28,996
- Financial charges +€13,033
up €13,033 (+98.8%), from €13,192 to €26,225
- Gross operating margin +€7,804
up €7,804 (+152%), from €5,118 to €12,922
- Financial income +€6,438
up €6,438 (+169%), from €3,800 to €10,238
- Other operating charges +€424
up €424 (+122%), from €348 to €772
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,914 | €726,489 | +€7,574 | +1.1% |
| Fixed assets | 21/28 | €716,706 | €716,706 | = | 0.0% |
| Financial fixed assets | 28 | €716,706 | €716,706 | = | 0.0% |
| Current assets | 29/58 | €2,208 | €9,783 | +€7,574 | +343% |
| Amounts receivable within one year | 40/41 | €1,814 | €8,748 | +€6,934 | +382% |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €1,814 | €4,748 | +€2,934 | +162% |
| Cash at bank and in hand | 54/58 | €395 | €1,035 | +€640 | +162% |
| Total equity and liabilities | 10/49 | €718,914 | €726,489 | +€7,574 | +1.1% |
| Equity | 10/15 | €408,839 | €405,002 | -€3,837 | -0.9% |
| Contributions | 10/11 | €366,668 | €366,668 | = | 0.0% |
| Reserves | 13 | €4,479 | €4,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,479 | €4,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,479 | €4,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,692 | €33,855 | -€3,837 | -10.2% |
| Amounts payable | 17/49 | €310,075 | €321,486 | +€11,411 | +3.7% |
| Amounts payable after more than one year | 17 | €215,500 | €215,500 | = | 0.0% |
| Financial debts | 170/4 | €215,500 | €215,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,152 | €31,639 | -€14,513 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €5,052 | €0 | -€5,052 | -100% |
| Trade debts | 44 | - | €2,643 | +€2,643 | |
| Suppliers | 440/4 | - | €2,643 | +€2,643 | |
| Other amounts payable | 47/48 | €41,100 | €28,996 | -€12,104 | -29.5% |
| Accrued charges and deferred income | 492/3 | €48,423 | €74,348 | +€25,925 | +53.5% |
| Other operating charges | 640/8 | €348 | €772 | +€424 | +122% |
| Gross operating margin | 9900 | €5,118 | €12,922 | +€7,804 | +152% |
| Operating profit (loss) | 9901 | €4,771 | €12,151 | +€7,380 | +155% |
| Financial income | 75/76B | €3,800 | €10,238 | +€6,438 | +169% |
| Recurring financial income | 75 | €3,800 | €10,238 | +€6,438 | +169% |
| Financial charges | 65/66B | €13,192 | €26,225 | +€13,033 | +98.8% |
| Recurring financial charges | 65 | €13,192 | €26,225 | +€13,033 | +98.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,622 | -€3,837 | +€785 | +17.0% |
| Profit (loss) for the period | 9904 | -€4,622 | -€3,837 | +€785 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,622 | -€3,837 | +€785 | +17.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.