DOMIPHIL 101: 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.
DOMIPHIL 101
Largest movements
- Tangible fixed assets -€21,202
down €21,202 (-21.0%), from €100,983 to €79,781
of which Other tangible fixed assets: -€16,333
- Receivables within one year -€2,746
down €2,746 (-24.0%), from €11,465 to €8,719
- Debts after one year -€18,119
down €18,119 (-20.1%), from €90,156 to €72,037
- Other debts -€4,113
down €4,113 (-48.0%), from €8,562 to €4,449
- Gross operating margin -€7,281
down €7,281 (-17.9%), from €40,784 to €33,503
- Financial charges -€2,264
down €2,264 (-25.6%), from €8,835 to €6,571
- Other operating charges -€1,104
down €1,104 (-39.2%), from €2,813 to €1,709
- Financial income +€460
up €460 (+333%), from €138 to €598
- Depreciation -€409
down €409 (-1.9%), from €21,611 to €21,202
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 | €210,709 | €185,709 | -€25,000 | -11.9% |
| Fixed assets | 21/28 | €100,983 | €79,781 | -€21,202 | -21.0% |
| Tangible fixed assets | 22/27 | €100,983 | €79,781 | -€21,202 | -21.0% |
| Plant, machinery and equipment | 23 | €15,589 | €12,030 | -€3,559 | -22.8% |
| Furniture and vehicles | 24 | €3,728 | €2,418 | -€1,310 | -35.1% |
| Other tangible fixed assets | 26 | €81,666 | €65,333 | -€16,333 | -20.0% |
| Current assets | 29/58 | €109,726 | €105,928 | -€3,798 | -3.5% |
| Amounts receivable within one year | 40/41 | €11,465 | €8,719 | -€2,746 | -24.0% |
| Other amounts receivable | 41 | €11,465 | €8,719 | -€2,746 | -24.0% |
| Cash at bank and in hand | 54/58 | €85,128 | €84,754 | -€374 | -0.4% |
| Deferred charges and accrued income | 490/1 | €13,133 | €12,455 | -€678 | -5.2% |
| Total equity and liabilities | 10/49 | €210,709 | €185,709 | -€25,000 | -11.9% |
| Equity | 10/15 | €91,136 | €89,499 | -€1,637 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,310 | €58,640 | -€1,670 | -2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,450 | €56,780 | -€1,670 | -2.9% |
| Profit (loss) carried forward | 14 | €12,226 | €12,259 | +€33 | +0.3% |
| Amounts payable | 17/49 | €119,573 | €96,210 | -€23,363 | -19.5% |
| Amounts payable after more than one year | 17 | €90,156 | €72,037 | -€18,119 | -20.1% |
| Financial debts | 170/4 | €90,156 | €72,037 | -€18,119 | -20.1% |
| Amounts payable within one year | 42/48 | €29,417 | €24,173 | -€5,244 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €17,505 | €18,118 | +€613 | +3.5% |
| Trade debts | 44 | - | €22 | +€22 | |
| Suppliers | 440/4 | - | €22 | +€22 | |
| Taxes, remuneration and social security | 45 | €3,350 | €1,584 | -€1,766 | -52.7% |
| Taxes | 450/3 | €1,350 | €1,584 | +€234 | +17.3% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €8,562 | €4,449 | -€4,113 | -48.0% |
| Non-recurring operating income | 76A | €9,528 | - | -€9,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,611 | €21,202 | -€409 | -1.9% |
| Other operating charges | 640/8 | €2,813 | €1,709 | -€1,104 | -39.2% |
| Gross operating margin | 9900 | €40,784 | €33,503 | -€7,281 | -17.9% |
| Operating profit (loss) | 9901 | €16,360 | €10,592 | -€5,768 | -35.3% |
| Financial income | 75/76B | €138 | €598 | +€460 | +333% |
| Recurring financial income | 75 | €138 | €598 | +€460 | +333% |
| Financial charges | 65/66B | €8,835 | €6,571 | -€2,264 | -25.6% |
| Recurring financial charges | 65 | €8,835 | €6,571 | -€2,264 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €7,663 | €4,619 | -€3,044 | -39.7% |
| Income taxes | 67/77 | €1,747 | €1,756 | +€9 | +0.5% |
| Profit (loss) for the period | 9904 | €5,916 | €2,863 | -€3,053 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,916 | €2,863 | -€3,053 | -51.6% |
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 13 October 2026 via checked.be.