DONI-PROJECT: 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-PROJECT
Largest movements
- Tangible fixed assets -€16,048
down €16,048 (-24.6%), from €65,109 to €49,061
- Cash +€7,395
up €7,395 (+49.0%), from €15,099 to €22,494
mainly Depreciation (+€17,335) and Tax, wage and social debts (+€13,710)
- Receivables within one year +€7,090
up €7,090 (+19.6%), from €36,260 to €43,350
of which Trade receivables: +€7,159
- Deferred charges and accrued income +€2,362
up €2,362 (+656.4%), from €360 to €2,722
- Other debts -€20,483
down €20,483 (-41.3%), from €49,606 to €29,123
- Tax, wage and social debts +€13,710
up €13,710 (+64.2%), from €21,370 to €35,081
of which Remuneration and social security: +€7,979
- Trade debts +€7,055
up €7,055 (+135.8%), from €5,194 to €12,249
- Gross operating margin -€30,027
down €30,027 (-56.2%), from €53,475 to €23,449
- Depreciation +€14,334
up €14,334 (+477.5%), from €3,002 to €17,335
- Taxes -€7,936
down €7,936 (-72.2%), from €10,999 to €3,063
- Other operating charges -€752
down €752 (-23.6%), from €3,195 to €2,443
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,828 | €117,627 | +€799 | +0.7% |
| Fixed assets | 21/28 | €65,109 | €49,061 | -€16,048 | -24.6% |
| Tangible fixed assets | 22/27 | €65,109 | €49,061 | -€16,048 | -24.6% |
| Furniture and vehicles | 24 | €65,109 | €49,061 | -€16,048 | -24.6% |
| Current assets | 29/58 | €51,719 | €68,566 | +€16,847 | +32.6% |
| Amounts receivable within one year | 40/41 | €36,260 | €43,350 | +€7,090 | +19.6% |
| Trade receivables | 40 | €35,039 | €42,198 | +€7,159 | +20.4% |
| Other amounts receivable | 41 | €1,221 | €1,152 | -€69 | -5.6% |
| Cash at bank and in hand | 54/58 | €15,099 | €22,494 | +€7,395 | +49.0% |
| Deferred charges and accrued income | 490/1 | €360 | €2,722 | +€2,362 | +656.4% |
| Total equity and liabilities | 10/49 | €116,828 | €117,627 | +€799 | +0.7% |
| Equity | 10/15 | €40,658 | €41,174 | +€516 | +1.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,658 | €36,174 | +€516 | +1.4% |
| Distributable reserves | 133 | €35,658 | €36,174 | +€516 | +1.4% |
| Amounts payable | 17/49 | €76,170 | €76,453 | +€283 | +0.4% |
| Amounts payable within one year | 42/48 | €76,170 | €76,453 | +€283 | +0.4% |
| Trade debts | 44 | €5,194 | €12,249 | +€7,055 | +135.8% |
| Suppliers | 440/4 | €5,194 | €12,249 | +€7,055 | +135.8% |
| Taxes, remuneration and social security | 45 | €21,370 | €35,081 | +€13,710 | +64.2% |
| Taxes | 450/3 | €21,370 | €27,102 | +€5,731 | +26.8% |
| Remuneration and social security | 454/9 | - | €7,979 | +€7,979 | |
| Other amounts payable | 47/48 | €49,606 | €29,123 | -€20,483 | -41.3% |
| Remuneration, social security and pensions | 62 | €362 | €0 | -€362 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,002 | €17,335 | +€14,334 | +477.5% |
| Other operating charges | 640/8 | €3,195 | €2,443 | -€752 | -23.6% |
| Gross operating margin | 9900 | €53,475 | €23,449 | -€30,027 | -56.2% |
| Operating profit (loss) | 9901 | €46,917 | €3,671 | -€43,246 | -92.2% |
| Financial income | 75/76B | €6 | €7 | +€1 | +20.4% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +20.4% |
| Financial charges | 65/66B | €266 | €99 | -€166 | -62.6% |
| Recurring financial charges | 65 | €266 | €99 | -€166 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €46,657 | €3,578 | -€43,079 | -92.3% |
| Income taxes | 67/77 | €10,999 | €3,063 | -€7,936 | -72.2% |
| Profit (loss) for the period | 9904 | €35,658 | €516 | -€35,142 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,658 | €516 | -€35,142 | -98.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.