DONI: 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.
DONI
Largest movements
- Cash -€94,824
down €94,824 (-56.3%), from €168,550 to €73,726
mainly Other debts (-€102,488) and Net result for the year (-€30,980)
- Receivables after one year -€45,000
down €45,000 (-50.0%), from €90,000 to €45,000
- Tangible fixed assets -€37,080
down €37,080 (-29.4%), from €126,088 to €89,008
of which Furniture and vehicles: -€26,486
- Receivables within one year +€15,292
up €15,292 (+260%), from €5,871 to €21,163
of which Trade receivables: +€11,351
- Other debts -€102,488
down €102,488 (-98.6%), from €103,990 to €1,502
- Profit (loss) carried forward -€30,980
down €30,980 (-47.1%), from -€65,799 to -€96,778
- Accrued charges and deferred income -€18,246
down €18,246 (-71.9%), from €25,374 to €7,128
- Tax, wage and social debts -€14,467
down €14,467 (-98.1%), from €14,749 to €282
of which Taxes: -€14,467
- Staff costs -€73,520
down €73,520 (-97.5%), from €75,390 to €1,870
- Gross operating margin -€37,373
down €37,373 (-65.3%), from €57,234 to €19,861
- Taxes -€9,311
down €9,311 (-55.7%), from €16,728 to €7,417
- Other operating charges -€1,647
down €1,647 (-17.3%), from €9,523 to €7,876
- Financial income -€1,483
down €1,483 (-31.1%), from €4,772 to €3,289
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 | €1,442,357 | €1,280,753 | -€161,604 | -11.2% |
| Fixed assets | 21/28 | €126,088 | €89,008 | -€37,080 | -29.4% |
| Tangible fixed assets | 22/27 | €126,088 | €89,008 | -€37,080 | -29.4% |
| Land and buildings | 22 | €27,023 | €27,023 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,145 | €728 | -€418 | -36.5% |
| Furniture and vehicles | 24 | €70,326 | €43,840 | -€26,486 | -37.7% |
| Other tangible fixed assets | 26 | €27,594 | €17,418 | -€10,176 | -36.9% |
| Current assets | 29/58 | €1,316,269 | €1,191,745 | -€124,524 | -9.5% |
| Amounts receivable after more than one year | 29 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Other amounts receivable | 291 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €5,871 | €21,163 | +€15,292 | +260% |
| Trade receivables | 40 | €2,053 | €13,404 | +€11,351 | +553% |
| Other amounts receivable | 41 | €3,818 | €7,760 | +€3,941 | +103% |
| Current investments | 50/53 | €1,048,750 | €1,048,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €168,550 | €73,726 | -€94,824 | -56.3% |
| Deferred charges and accrued income | 490/1 | €3,098 | €3,106 | +€8 | +0.3% |
| Total equity and liabilities | 10/49 | €1,442,357 | €1,280,753 | -€161,604 | -11.2% |
| Equity | 10/15 | €1,293,970 | €1,262,991 | -€30,980 | -2.4% |
| Contributions | 10/11 | €446,100 | €446,100 | = | 0.0% |
| Reserves | 13 | €913,669 | €913,669 | = | 0.0% |
| Distributable reserves | 133 | €913,669 | €913,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,799 | -€96,778 | -€30,980 | -47.1% |
| Amounts payable | 17/49 | €148,387 | €17,762 | -€130,624 | -88.0% |
| Amounts payable within one year | 42/48 | €123,013 | €10,634 | -€112,379 | -91.4% |
| Trade debts | 44 | €4,274 | €8,850 | +€4,576 | +107% |
| Suppliers | 440/4 | €4,274 | €8,850 | +€4,576 | +107% |
| Taxes, remuneration and social security | 45 | €14,749 | €282 | -€14,467 | -98.1% |
| Taxes | 450/3 | €14,749 | €282 | -€14,467 | -98.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,990 | €1,502 | -€102,488 | -98.6% |
| Accrued charges and deferred income | 492/3 | €25,374 | €7,128 | -€18,246 | -71.9% |
| Non-recurring operating income | 76A | €95,051 | €0 | -€95,051 | -100% |
| Remuneration, social security and pensions | 62 | €75,390 | €1,870 | -€73,520 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,470 | €37,080 | +€609 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,397 | -€4,174 | +€224 | +5.1% |
| Other operating charges | 640/8 | €9,523 | €7,876 | -€1,647 | -17.3% |
| Non-recurring operating charges | 66A | €514 | €0 | -€514 | -100% |
| Gross operating margin | 9900 | €57,234 | €19,861 | -€37,373 | -65.3% |
| Operating profit (loss) | 9901 | -€60,265 | -€22,790 | +€37,475 | +62.2% |
| Financial income | 75/76B | €4,772 | €3,289 | -€1,483 | -31.1% |
| Recurring financial income | 75 | €4,772 | €3,289 | -€1,483 | -31.1% |
| Financial charges | 65/66B | €3,000 | €4,061 | +€1,062 | +35.4% |
| Recurring financial charges | 65 | €3,000 | €4,061 | +€1,062 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€58,493 | -€23,562 | +€34,931 | +59.7% |
| Income taxes | 67/77 | €16,728 | €7,417 | -€9,311 | -55.7% |
| Profit (loss) for the period | 9904 | -€75,221 | -€30,980 | +€44,242 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,221 | -€30,980 | +€44,242 | +58.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.