DOLPHIMUS: 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.
DOLPHIMUS
Largest movements
- Receivables within one year +€7,509
up €7,509 (+395.3%), from €1,899 to €9,408
of which Trade receivables: +€9,408
- Tangible fixed assets -€1,347
down €1,347 (-43.6%), from €3,091 to €1,744
of which Furniture and vehicles: -€851
- Tax, wage and social debts +€3,182
up €3,182 (+463.1%), from €687 to €3,869
- Profit (loss) carried forward +€2,898
up €2,898 (+13.9%), from €20,856 to €23,755
- Gross operating margin +€2,792
up €2,792 (+89.4%), from €3,125 to €5,917
- Taxes +€704
up €704 (+102.4%), from €687 to €1,391
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 | €26,543 | €32,624 | +€6,080 | +22.9% |
| Fixed assets | 21/28 | €3,091 | €1,744 | -€1,347 | -43.6% |
| Tangible fixed assets | 22/27 | €3,091 | €1,744 | -€1,347 | -43.6% |
| Plant, machinery and equipment | 23 | €1,814 | €1,319 | -€496 | -27.3% |
| Furniture and vehicles | 24 | €1,276 | €426 | -€851 | -66.7% |
| Current assets | 29/58 | €23,453 | €30,880 | +€7,427 | +31.7% |
| Amounts receivable within one year | 40/41 | €1,899 | €9,408 | +€7,509 | +395.3% |
| Trade receivables | 40 | - | €9,408 | +€9,408 | |
| Other amounts receivable | 41 | €1,899 | - | -€1,899 | |
| Cash at bank and in hand | 54/58 | €21,553 | €21,471 | -€82 | -0.4% |
| Total equity and liabilities | 10/49 | €26,543 | €32,624 | +€6,080 | +22.9% |
| Equity | 10/15 | €25,856 | €28,755 | +€2,898 | +11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,856 | €23,755 | +€2,898 | +13.9% |
| Amounts payable | 17/49 | €687 | €3,869 | +€3,182 | +463.1% |
| Amounts payable within one year | 42/48 | €687 | €3,869 | +€3,182 | +463.1% |
| Taxes, remuneration and social security | 45 | €687 | €3,869 | +€3,182 | +463.1% |
| Taxes | 450/3 | €687 | €3,869 | +€3,182 | +463.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,347 | €1,347 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €3,125 | €5,917 | +€2,792 | +89.4% |
| Operating profit (loss) | 9901 | €1,652 | €4,443 | +€2,790 | +168.9% |
| Financial charges | 65/66B | €141 | €153 | +€12 | +8.5% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €1,511 | €4,289 | +€2,778 | +183.9% |
| Income taxes | 67/77 | €687 | €1,391 | +€704 | +102.4% |
| Profit (loss) for the period | 9904 | €824 | €2,898 | +€2,075 | +251.9% |
| Profit (loss) for the period to be appropriated | 9905 | €824 | €2,898 | +€2,075 | +251.9% |
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 3 October 2026 via checked.be.