DOMS: 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.
DOMS
Largest movements
- Cash -€91,096
down €91,096 (-30.1%), from €302,696 to €211,600
mainly Receivables within one year (-€84,873) and Debts after one year (-€10,231)
- Receivables within one year +€84,873
up €84,873 (+157%), from €54,055 to €138,928
- Tangible fixed assets -€5,788
down €5,788 (-5.8%), from €100,471 to €94,683
- Deferred charges and accrued income +€4,775
new in 2024: €4,775
- Debts after one year -€10,231
down €10,231 (-24.8%), from €41,171 to €30,940
- Tax, wage and social debts -€8,400
down €8,400 (-60.0%), from €14,000 to €5,600
- Reserves +€6,000
up €6,000 (+8.4%), from €71,200 to €77,200
of which Distributable reserves: +€6,000
- Financial income -€23,453
down €23,453 (-80.6%), from €29,096 to €5,643
- Gross operating margin -€14,625
down €14,625 (-33.0%), from €44,346 to €29,721
- Other operating charges -€8,915
down €8,915 (-51.5%), from €17,301 to €8,386
- Depreciation -€8,316
down €8,316 (-59.0%), from €14,104 to €5,788
- Financial charges +€2,138
up €2,138 (+74.6%), from €2,868 to €5,007
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,222 | €449,986 | -€7,236 | -1.6% |
| Fixed assets | 21/28 | €100,471 | €94,683 | -€5,788 | -5.8% |
| Tangible fixed assets | 22/27 | €100,471 | €94,683 | -€5,788 | -5.8% |
| Land and buildings | 22 | €100,471 | €94,683 | -€5,788 | -5.8% |
| Current assets | 29/58 | €356,751 | €355,303 | -€1,448 | -0.4% |
| Amounts receivable within one year | 40/41 | €54,055 | €138,928 | +€84,873 | +157% |
| Other amounts receivable | 41 | €54,055 | €138,928 | +€84,873 | +157% |
| Cash at bank and in hand | 54/58 | €302,696 | €211,600 | -€91,096 | -30.1% |
| Deferred charges and accrued income | 490/1 | - | €4,775 | +€4,775 | |
| Total equity and liabilities | 10/49 | €457,222 | €449,986 | -€7,236 | -1.6% |
| Equity | 10/15 | €354,758 | €361,843 | +€7,085 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €71,200 | €77,200 | +€6,000 | +8.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €71,000 | +€6,000 | +9.2% |
| Profit (loss) carried forward | 14 | €221,558 | €222,643 | +€1,085 | +0.5% |
| Amounts payable | 17/49 | €102,464 | €88,143 | -€14,321 | -14.0% |
| Amounts payable after more than one year | 17 | €41,171 | €30,940 | -€10,231 | -24.8% |
| Financial debts | 170/4 | €41,171 | €30,940 | -€10,231 | -24.8% |
| Amounts payable within one year | 42/48 | €61,293 | €57,203 | -€4,090 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €10,042 | €10,231 | +€189 | +1.9% |
| Trade debts | 44 | €2,992 | €2,687 | -€305 | -10.2% |
| Suppliers | 440/4 | €2,992 | €2,687 | -€305 | -10.2% |
| Taxes, remuneration and social security | 45 | €14,000 | €5,600 | -€8,400 | -60.0% |
| Taxes | 450/3 | €14,000 | €5,600 | -€8,400 | -60.0% |
| Other amounts payable | 47/48 | €34,260 | €38,685 | +€4,425 | +12.9% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,104 | €5,788 | -€8,316 | -59.0% |
| Other operating charges | 640/8 | €17,301 | €8,386 | -€8,915 | -51.5% |
| Gross operating margin | 9900 | €44,346 | €29,721 | -€14,625 | -33.0% |
| Operating profit (loss) | 9901 | €12,942 | €15,547 | +€2,605 | +20.1% |
| Financial income | 75/76B | €29,096 | €5,643 | -€23,453 | -80.6% |
| Recurring financial income | 75 | €29,096 | €5,643 | -€23,453 | -80.6% |
| Financial charges | 65/66B | €2,868 | €5,007 | +€2,138 | +74.6% |
| Recurring financial charges | 65 | €2,868 | €5,007 | +€2,138 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €39,169 | €16,183 | -€22,986 | -58.7% |
| Income taxes | 67/77 | €10,571 | €9,097 | -€1,474 | -13.9% |
| Profit (loss) for the period | 9904 | €28,598 | €7,085 | -€21,513 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,598 | €7,085 | -€21,513 | -75.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.