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
- Receivables within one year +€6,345
up €6,345 (+13.5%), from €47,120 to €53,465
of which Trade receivables: +€7,841
- Cash +€5,993
up €5,993 (+43.4%), from €13,813 to €19,806
mainly Tax, wage and social debts (+€11,645) and Depreciation (+€11,565)
- Tangible fixed assets -€5,009
down €5,009 (-22.9%), from €21,909 to €16,899
of which Furniture and vehicles: -€4,813
- Financial fixed assets +€1,950
up €1,950 (+114%), from €1,715 to €3,665
- Tax, wage and social debts +€11,645
up €11,645 (+104%), from €11,167 to €22,812
of which Taxes: +€7,139
- Profit (loss) carried forward +€8,160
up €8,160 (+127%), from €6,438 to €14,597
- Debts after one year -€5,075
no longer reported in 2025 (was €5,075)
- Other debts -€3,866
down €3,866 (-40.9%), from €9,443 to €5,577
- Gross operating margin +€13,577
up €13,577 (+34.9%), from €38,924 to €52,501
- Taxes +€9,834
up €9,834 (+249%), from €3,952 to €13,786
- Staff costs +€2,687
up €2,687 (+18.5%), from €14,542 to €17,229
- Financial income +€1,849
new in 2025: €1,849
- Depreciation +€1,409
up €1,409 (+13.9%), from €10,156 to €11,565
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 | €89,575 | €100,159 | +€10,584 | +11.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €23,624 | €20,564 | -€3,059 | -13.0% |
| Tangible fixed assets | 22/27 | €21,909 | €16,899 | -€5,009 | -22.9% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €2,464 | €2,268 | -€196 | -8.0% |
| Furniture and vehicles | 24 | €19,445 | €14,632 | -€4,813 | -24.8% |
| Financial fixed assets | 28 | €1,715 | €3,665 | +€1,950 | +114% |
| Current assets | 29/58 | €65,951 | €79,595 | +€13,644 | +20.7% |
| Stocks and contracts in progress | 3 | €2,390 | €2,984 | +€594 | +24.9% |
| Stocks | 30/36 | €2,390 | €2,984 | +€594 | +24.9% |
| Amounts receivable within one year | 40/41 | €47,120 | €53,465 | +€6,345 | +13.5% |
| Trade receivables | 40 | - | €7,841 | +€7,841 | |
| Other amounts receivable | 41 | €47,120 | €45,624 | -€1,496 | -3.2% |
| Cash at bank and in hand | 54/58 | €13,813 | €19,806 | +€5,993 | +43.4% |
| Deferred charges and accrued income | 490/1 | €2,628 | €3,339 | +€712 | +27.1% |
| Total equity and liabilities | 10/49 | €89,575 | €100,159 | +€10,584 | +11.8% |
| Equity | 10/15 | €56,987 | €65,147 | +€8,160 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,349 | €44,349 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €43,729 | €43,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,438 | €14,597 | +€8,160 | +127% |
| Amounts payable | 17/49 | €32,588 | €35,012 | +€2,425 | +7.4% |
| Amounts payable after more than one year | 17 | €5,075 | - | -€5,075 | |
| Financial debts | 170/4 | €5,075 | - | -€5,075 | |
| Amounts payable within one year | 42/48 | €27,208 | €34,987 | +€7,779 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €4,829 | €5,075 | +€246 | +5.1% |
| Trade debts | 44 | €1,768 | €1,522 | -€246 | -13.9% |
| Suppliers | 440/4 | €1,768 | €1,522 | -€246 | -13.9% |
| Taxes, remuneration and social security | 45 | €11,167 | €22,812 | +€11,645 | +104% |
| Taxes | 450/3 | €11,040 | €18,179 | +€7,139 | +64.7% |
| Remuneration and social security | 454/9 | €128 | €4,634 | +€4,506 | +3,523% |
| Other amounts payable | 47/48 | €9,443 | €5,577 | -€3,866 | -40.9% |
| Accrued charges and deferred income | 492/3 | €304 | €26 | -€279 | -91.6% |
| Remuneration, social security and pensions | 62 | €14,542 | €17,229 | +€2,687 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,156 | €11,565 | +€1,409 | +13.9% |
| Other operating charges | 640/8 | €2,729 | €2,337 | -€392 | -14.4% |
| Gross operating margin | 9900 | €38,924 | €52,501 | +€13,577 | +34.9% |
| Operating profit (loss) | 9901 | €11,496 | €21,370 | +€9,873 | +85.9% |
| Financial income | 75/76B | - | €1,849 | +€1,849 | |
| Recurring financial income | 75 | - | €1,849 | +€1,849 | |
| Financial charges | 65/66B | €1,685 | €1,273 | -€412 | -24.5% |
| Recurring financial charges | 65 | €1,685 | €1,273 | -€412 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €9,811 | €21,946 | +€12,135 | +124% |
| Income taxes | 67/77 | €3,952 | €13,786 | +€9,834 | +249% |
| Profit (loss) for the period | 9904 | €5,859 | €8,160 | +€2,300 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,859 | €8,160 | +€2,300 | +39.3% |
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.