DONCA: 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.
DONCA
Largest movements
- Receivables within one year +€410,366
up €410,366 (+3059.9%), from €13,411 to €423,777
of which Other amounts receivable: +€402,470
- Cash -€294,938
down €294,938 (-74.0%), from €398,307 to €103,369
mainly Debts after one year (-€500,000) and Receivables within one year (-€410,366)
- Reserves +€914,890
up €914,890 (+42.7%), from €2.1m to €3.1m
of which Distributable reserves: +€914,890
- Debts after one year -€500,000
down €500,000 (-16.7%), from €3.0m to €2.5m
- Current portion of long-term debt -€250,000
down €250,000 (-33.3%), from €750,000 to €500,000
- Financial income -€486,885
down €486,885 (-32.4%), from €1.5m to €1.0m
- Gross operating margin -€19,244
down €19,244 (-95.3%), from -€20,199 to -€39,443
- Taxes +€5,342
new in 2025: €5,342
- Financial charges +€1,351
up €1,351 (+2.4%), from €56,183 to €57,533
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 | €7,223,673 | €7,376,164 | +€152,491 | +2.1% |
| Fixed assets | 21/28 | €6,061,956 | €6,092,706 | +€30,750 | +0.5% |
| Financial fixed assets | 28 | €6,061,956 | €6,092,706 | +€30,750 | +0.5% |
| Current assets | 29/58 | €1,161,718 | €1,283,459 | +€121,741 | +10.5% |
| Amounts receivable within one year | 40/41 | €13,411 | €423,777 | +€410,366 | +3059.9% |
| Trade receivables | 40 | - | €7,897 | +€7,897 | |
| Other amounts receivable | 41 | €13,411 | €415,881 | +€402,470 | +3001.1% |
| Current investments | 50/53 | €750,000 | €750,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €398,307 | €103,369 | -€294,938 | -74.0% |
| Deferred charges and accrued income | 490/1 | - | €6,313 | +€6,313 | |
| Total equity and liabilities | 10/49 | €7,223,673 | €7,376,164 | +€152,491 | +2.1% |
| Equity | 10/15 | €3,343,116 | €4,258,006 | +€914,890 | +27.4% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €2,143,116 | €3,058,006 | +€914,890 | +42.7% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Legal reserve | 130 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €2,023,116 | €2,938,006 | +€914,890 | +45.2% |
| Amounts payable | 17/49 | €3,880,557 | €3,118,158 | -€762,399 | -19.6% |
| Amounts payable after more than one year | 17 | €3,000,000 | €2,500,000 | -€500,000 | -16.7% |
| Financial debts | 170/4 | €3,000,000 | €2,500,000 | -€500,000 | -16.7% |
| Amounts payable within one year | 42/48 | €880,557 | €616,380 | -€264,178 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Trade debts | 44 | €27,557 | €13,880 | -€13,678 | -49.6% |
| Suppliers | 440/4 | €27,557 | €13,880 | -€13,678 | -49.6% |
| Other amounts payable | 47/48 | €103,000 | €102,500 | -€500 | -0.5% |
| Accrued charges and deferred income | 492/3 | - | €1,779 | +€1,779 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €516 | €599 | +€83 | +16.1% |
| Gross operating margin | 9900 | -€20,199 | -€39,443 | -€19,244 | -95.3% |
| Operating profit (loss) | 9901 | -€20,715 | -€40,043 | -€19,327 | -93.3% |
| Financial income | 75/76B | €1,504,692 | €1,017,808 | -€486,885 | -32.4% |
| Recurring financial income | 75 | €1,504,692 | €1,017,808 | -€486,885 | -32.4% |
| Financial charges | 65/66B | €56,183 | €57,533 | +€1,351 | +2.4% |
| Recurring financial charges | 65 | €56,183 | €57,533 | +€1,351 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €1,427,795 | €920,232 | -€507,563 | -35.5% |
| Income taxes | 67/77 | - | €5,342 | +€5,342 | |
| Profit (loss) for the period | 9904 | €1,427,795 | €914,890 | -€512,905 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,427,795 | €914,890 | -€512,905 | -35.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.