DOMUS 85: 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.
DOMUS 85
Largest movements
- Cash +€108,844
up €108,844 (+382.9%), from €28,428 to €137,272
mainly Other debts (+€347,983) and Depreciation (+€64,695)
- Receivables after one year +€100,000
up €100,000 (+105.3%), from €95,000 to €195,000
- Tangible fixed assets -€64,695
down €64,695 (-7.1%), from €908,466 to €843,771
of which Land and buildings: -€45,670
- Receivables within one year -€19,691
down €19,691 (-19.3%), from €101,916 to €82,225
of which Other amounts receivable: -€16,469
- Other debts +€347,983
up €347,983 (+937.5%), from €37,118 to €385,102
- Debts after one year -€133,968
down €133,968 (-13.3%), from €1.0m to €873,693
of which Other amounts payable: -€75,000
- Profit (loss) carried forward -€92,199
down €92,199 (-658.9%), from -€13,993 to -€106,192
- Gross operating margin -€89,544
down €89,544 (-79.0%), from €113,405 to €23,861
- Other operating charges -€4,374
down €4,374 (-34.1%), from €12,818 to €8,444
- Staff costs +€2,545
up €2,545 (+13.8%), from €18,442 to €20,987
- Financial charges -€1,277
down €1,277 (-5.5%), from €23,092 to €21,815
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 | €1,139,030 | €1,262,286 | +€123,256 | +10.8% |
| Fixed assets | 21/28 | €910,466 | €845,771 | -€64,695 | -7.1% |
| Tangible fixed assets | 22/27 | €908,466 | €843,771 | -€64,695 | -7.1% |
| Land and buildings | 22 | €844,864 | €799,194 | -€45,670 | -5.4% |
| Plant, machinery and equipment | 23 | €777 | €211 | -€566 | -72.9% |
| Furniture and vehicles | 24 | €62,825 | €44,366 | -€18,459 | -29.4% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €228,564 | €416,515 | +€187,951 | +82.2% |
| Amounts receivable after more than one year | 29 | €95,000 | €195,000 | +€100,000 | +105.3% |
| Other amounts receivable | 291 | €95,000 | €195,000 | +€100,000 | +105.3% |
| Amounts receivable within one year | 40/41 | €101,916 | €82,225 | -€19,691 | -19.3% |
| Trade receivables | 40 | €57,912 | €54,690 | -€3,222 | -5.6% |
| Other amounts receivable | 41 | €44,004 | €27,535 | -€16,469 | -37.4% |
| Cash at bank and in hand | 54/58 | €28,428 | €137,272 | +€108,844 | +382.9% |
| Deferred charges and accrued income | 490/1 | €3,220 | €2,018 | -€1,202 | -37.3% |
| Total equity and liabilities | 10/49 | €1,139,030 | €1,262,286 | +€123,256 | +10.8% |
| Equity | 10/15 | €20,407 | -€71,792 | -€92,199 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,993 | -€106,192 | -€92,199 | -658.9% |
| Amounts payable | 17/49 | €1,118,624 | €1,334,078 | +€215,454 | +19.3% |
| Amounts payable after more than one year | 17 | €1,007,661 | €873,693 | -€133,968 | -13.3% |
| Financial debts | 170/4 | €864,686 | €805,718 | -€58,968 | -6.8% |
| Other amounts payable | 178/9 | €142,975 | €67,975 | -€75,000 | -52.5% |
| Amounts payable within one year | 42/48 | €110,963 | €460,385 | +€349,422 | +314.9% |
| Current portion of amounts payable after more than one year | 42 | €57,581 | €58,968 | +€1,387 | +2.4% |
| Trade debts | 44 | €0 | €5,525 | +€5,525 | |
| Suppliers | 440/4 | €0 | €5,525 | +€5,525 | |
| Advances received on contracts in progress | 46 | €717 | €750 | +€33 | +4.6% |
| Taxes, remuneration and social security | 45 | €15,547 | €10,041 | -€5,506 | -35.4% |
| Taxes | 450/3 | €11,977 | €5,421 | -€6,556 | -54.7% |
| Remuneration and social security | 454/9 | €3,570 | €4,620 | +€1,050 | +29.4% |
| Other amounts payable | 47/48 | €37,118 | €385,102 | +€347,983 | +937.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €18,442 | €20,987 | +€2,545 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,624 | €64,695 | +€72 | +0.1% |
| Other operating charges | 640/8 | €12,818 | €8,444 | -€4,374 | -34.1% |
| Gross operating margin | 9900 | €113,405 | €23,861 | -€89,544 | -79.0% |
| Operating profit (loss) | 9901 | €17,522 | -€70,265 | -€87,787 | |
| Financial income | 75/76B | €488 | €108 | -€380 | -77.9% |
| Recurring financial income | 75 | €488 | €108 | -€380 | -77.9% |
| Financial charges | 65/66B | €23,092 | €21,815 | -€1,277 | -5.5% |
| Recurring financial charges | 65 | €23,092 | €21,815 | -€1,277 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,082 | -€91,972 | -€86,890 | -1709.7% |
| Income taxes | 67/77 | €95 | €226 | +€131 | +137.8% |
| Profit (loss) for the period | 9904 | -€5,178 | -€92,199 | -€87,021 | -1680.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,178 | -€92,199 | -€87,021 | -1680.8% |
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 5 October 2026 via checked.be.