DOM INSPECTION: 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.
DOM INSPECTION
Largest movements
- Tangible fixed assets +€92,416
up €92,416 (+647%), from €14,291 to €106,707
of which Land and buildings: +€96,950
- Receivables within one year -€88,511
down €88,511 (-80.7%), from €109,623 to €21,112
of which Other amounts receivable: -€91,561
- Cash -€23,025
down €23,025 (-18.1%), from €127,510 to €104,485
mainly Contributions, distributions and other (-€329,680) and Investment in fixed assets (net) (-€110,861)
- Reserves -€231,135
down €231,135 (-100%), from €231,135 to €0
- Other debts +€130,995
new in 2025: €130,995
- Debts after one year +€71,192
up €71,192 (+2,880%), from €2,472 to €73,664
- Current portion of long-term debt +€6,808
up €6,808 (+470%), from €1,448 to €8,256
- Tax, wage and social debts +€2,943
up €2,943 (+16.5%), from €17,798 to €20,741
- Gross operating margin +€31,724
up €31,724 (+26.9%), from €118,035 to €149,759
- Depreciation +€13,769
up €13,769 (+295%), from €4,676 to €18,445
- Taxes +€6,695
up €6,695 (+27.2%), from €24,577 to €31,272
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 | €257,196 | €239,336 | -€17,859 | -6.9% |
| Fixed assets | 21/28 | €14,291 | €106,707 | +€92,416 | +647% |
| Tangible fixed assets | 22/27 | €14,291 | €106,707 | +€92,416 | +647% |
| Land and buildings | 22 | - | €96,950 | +€96,950 | |
| Plant, machinery and equipment | 23 | €513 | €136 | -€377 | -73.5% |
| Furniture and vehicles | 24 | €13,778 | €9,621 | -€4,157 | -30.2% |
| Current assets | 29/58 | €242,905 | €132,629 | -€110,275 | -45.4% |
| Amounts receivable within one year | 40/41 | €109,623 | €21,112 | -€88,511 | -80.7% |
| Trade receivables | 40 | €17,813 | €20,862 | +€3,050 | +17.1% |
| Other amounts receivable | 41 | €91,811 | €250 | -€91,561 | -99.7% |
| Cash at bank and in hand | 54/58 | €127,510 | €104,485 | -€23,025 | -18.1% |
| Deferred charges and accrued income | 490/1 | €5,771 | €7,032 | +€1,261 | +21.8% |
| Total equity and liabilities | 10/49 | €257,196 | €239,336 | -€17,859 | -6.9% |
| Equity | 10/15 | €234,135 | €3,000 | -€231,135 | -98.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €231,135 | €0 | -€231,135 | -100% |
| Distributable reserves | 133 | €231,135 | €0 | -€231,135 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,060 | €236,336 | +€213,276 | +925% |
| Amounts payable after more than one year | 17 | €2,472 | €73,664 | +€71,192 | +2,880% |
| Financial debts | 170/4 | €2,472 | €73,664 | +€71,192 | +2,880% |
| Amounts payable within one year | 42/48 | €20,588 | €162,672 | +€142,084 | +690% |
| Current portion of amounts payable after more than one year | 42 | €1,448 | €8,256 | +€6,808 | +470% |
| Trade debts | 44 | €1,342 | €2,680 | +€1,338 | +99.7% |
| Suppliers | 440/4 | €1,342 | €2,680 | +€1,338 | +99.7% |
| Taxes, remuneration and social security | 45 | €17,798 | €20,741 | +€2,943 | +16.5% |
| Taxes | 450/3 | €17,798 | €20,741 | +€2,943 | +16.5% |
| Other amounts payable | 47/48 | - | €130,995 | +€130,995 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,676 | €18,445 | +€13,769 | +295% |
| Other operating charges | 640/8 | €1,103 | €1,976 | +€873 | +79.1% |
| Non-recurring operating charges | 66A | €0 | €764 | +€764 | |
| Gross operating margin | 9900 | €118,035 | €149,759 | +€31,724 | +26.9% |
| Operating profit (loss) | 9901 | €112,256 | €128,573 | +€16,317 | +14.5% |
| Financial income | 75/76B | €3,565 | €3,866 | +€301 | +8.4% |
| Recurring financial income | 75 | €3,565 | €3,866 | +€301 | +8.4% |
| Financial charges | 65/66B | €1,944 | €2,622 | +€678 | +34.9% |
| Recurring financial charges | 65 | €1,944 | €2,622 | +€678 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €113,877 | €129,817 | +€15,941 | +14.0% |
| Income taxes | 67/77 | €24,577 | €31,272 | +€6,695 | +27.2% |
| Profit (loss) for the period | 9904 | €89,299 | €98,545 | +€9,246 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,299 | €98,545 | +€9,246 | +10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.