DONAL: 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.
DONAL
Largest movements
- Cash -€1,084
down €1,084 (-21.9%), from €4,950 to €3,866
mainly Tax, wage and social debts (-€1,373) and Investment in fixed assets (net) (-€908)
- Tangible fixed assets -€176
down €176 (-6.9%), from €2,556 to €2,380
- Tax, wage and social debts -€1,373
down €1,373 (-82.4%), from €1,667 to €294
of which Remuneration and social security: -€1,373
- Trade debts +€139
up €139 (+29.8%), from €466 to €605
- Staff costs +€2,678
new in 2025: €2,678
- Turnover +€1,881
up €1,881 (+7.2%), from €26,025 to €27,906
- Gross operating margin +€1,422
up €1,422 (+38.5%), from €3,692 to €5,114
- Purchases and services +€459
up €459 (+2.1%), from €22,333 to €22,792
- Depreciation -€393
down €393 (-26.6%), from €1,477 to €1,084
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 | €9,030 | €7,770 | -€1,260 | -14.0% |
| Fixed assets | 21/28 | €2,556 | €2,380 | -€176 | -6.9% |
| Tangible fixed assets | 22/27 | €2,556 | €2,380 | -€176 | -6.9% |
| Furniture and vehicles | 24 | €2,556 | €2,380 | -€176 | -6.9% |
| Current assets | 29/58 | €6,474 | €5,390 | -€1,084 | -16.7% |
| Amounts receivable within one year | 40/41 | €1,524 | €1,524 | = | 0.0% |
| Trade receivables | 40 | €1,524 | €1,524 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,950 | €3,866 | -€1,084 | -21.9% |
| Total equity and liabilities | 10/49 | €9,030 | €7,770 | -€1,260 | -14.0% |
| Equity | 10/15 | €6,897 | €6,871 | -€26 | -0.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,897 | €3,871 | -€26 | -0.7% |
| Amounts payable | 17/49 | €2,133 | €899 | -€1,234 | -57.9% |
| Amounts payable within one year | 42/48 | €2,133 | €899 | -€1,234 | -57.9% |
| Trade debts | 44 | €466 | €605 | +€139 | +29.8% |
| Suppliers | 440/4 | €466 | €605 | +€139 | +29.8% |
| Taxes, remuneration and social security | 45 | €1,667 | €294 | -€1,373 | -82.4% |
| Taxes | 450/3 | €110 | €110 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,557 | €184 | -€1,373 | -88.2% |
| Turnover | 70 | €26,025 | €27,906 | +€1,881 | +7.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,333 | €22,792 | +€459 | +2.1% |
| Remuneration, social security and pensions | 62 | - | €2,678 | +€2,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €1,084 | -€393 | -26.6% |
| Other operating charges | 640/8 | €366 | €569 | +€203 | +55.5% |
| Gross operating margin | 9900 | €3,692 | €5,114 | +€1,422 | +38.5% |
| Operating profit (loss) | 9901 | €1,849 | €783 | -€1,066 | -57.7% |
| Financial charges | 65/66B | €46 | €318 | +€272 | +591% |
| Recurring financial charges | 65 | €46 | €318 | +€272 | +591% |
| Profit (loss) for the period before taxes | 9903 | €1,803 | €465 | -€1,338 | -74.2% |
| Income taxes | 67/77 | €762 | €491 | -€271 | -35.6% |
| Profit (loss) for the period | 9904 | €1,041 | -€26 | -€1,067 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,041 | -€26 | -€1,067 |
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.