DONIA: 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.
DONIA
Largest movements
- Receivables within one year -€19,188
down €19,188 (-19.6%), from €97,859 to €78,671
of which Other amounts receivable: -€22,411
- Cash +€5,316
up €5,316 (+469.9%), from €1,131 to €6,447
mainly Receivables within one year (+€19,188) and Tax, wage and social debts (+€8,224)
- Deferred charges and accrued income -€2,235
down €2,235 (-96.8%), from €2,309 to €74
- Tangible fixed assets -€1,755
down €1,755 (-45.2%), from €3,879 to €2,124
of which Land and buildings: -€1,169
- Profit (loss) carried forward -€18,549
down €18,549 (-60.1%), from €30,873 to €12,324
- Tax, wage and social debts +€8,224
up €8,224 (+56.9%), from €14,446 to €22,670
of which Taxes: +€7,446
- Trade debts -€7,762
down €7,762 (-16.4%), from €47,299 to €39,537
- Turnover +€21,746
up €21,746 (+10.6%), from €205,615 to €227,361
- Purchases and services +€17,646
up €17,646 (+8.5%), from €206,396 to €224,042
- Staff costs +€3,859
up €3,859 (+45.2%), from €8,529 to €12,387
- Taxes -€3,128
down €3,128 (-100.0%), from €3,128 to €0
- Gross operating margin +€2,379
up €2,379 (+38.8%), from €6,128 to €8,507
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 | €107,153 | €90,066 | -€17,087 | -15.9% |
| Fixed assets | 21/28 | €3,879 | €2,124 | -€1,755 | -45.2% |
| Tangible fixed assets | 22/27 | €3,879 | €2,124 | -€1,755 | -45.2% |
| Land and buildings | 22 | €1,169 | €0 | -€1,169 | -100.0% |
| Plant, machinery and equipment | 23 | €604 | €330 | -€274 | -45.4% |
| Furniture and vehicles | 24 | €2,107 | €1,794 | -€312 | -14.8% |
| Current assets | 29/58 | €103,274 | €87,942 | -€15,332 | -14.8% |
| Stocks and contracts in progress | 3 | €1,975 | €2,750 | +€775 | +39.2% |
| Stocks | 30/36 | €1,975 | €2,750 | +€775 | +39.2% |
| Amounts receivable within one year | 40/41 | €97,859 | €78,671 | -€19,188 | -19.6% |
| Trade receivables | 40 | €5,936 | €9,159 | +€3,223 | +54.3% |
| Other amounts receivable | 41 | €91,923 | €69,512 | -€22,411 | -24.4% |
| Cash at bank and in hand | 54/58 | €1,131 | €6,447 | +€5,316 | +469.9% |
| Deferred charges and accrued income | 490/1 | €2,309 | €74 | -€2,235 | -96.8% |
| Total equity and liabilities | 10/49 | €107,153 | €90,066 | -€17,087 | -15.9% |
| Equity | 10/15 | €38,933 | €20,384 | -€18,549 | -47.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,873 | €12,324 | -€18,549 | -60.1% |
| Amounts payable | 17/49 | €68,220 | €69,682 | +€1,462 | +2.1% |
| Amounts payable within one year | 42/48 | €65,617 | €66,201 | +€583 | +0.9% |
| Trade debts | 44 | €47,299 | €39,537 | -€7,762 | -16.4% |
| Suppliers | 440/4 | €47,299 | €39,537 | -€7,762 | -16.4% |
| Taxes, remuneration and social security | 45 | €14,446 | €22,670 | +€8,224 | +56.9% |
| Taxes | 450/3 | €12,704 | €20,149 | +€7,446 | +58.6% |
| Remuneration and social security | 454/9 | €1,743 | €2,521 | +€779 | +44.7% |
| Other amounts payable | 47/48 | €3,872 | €3,993 | +€121 | +3.1% |
| Accrued charges and deferred income | 492/3 | €2,603 | €3,481 | +€878 | +33.7% |
| Turnover | 70 | €205,615 | €227,361 | +€21,746 | +10.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €206,396 | €224,042 | +€17,646 | +8.5% |
| Remuneration, social security and pensions | 62 | €8,529 | €12,387 | +€3,859 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €1,755 | -€250 | -12.4% |
| Other operating charges | 640/8 | €9,967 | €10,204 | +€237 | +2.4% |
| Non-recurring operating charges | 66A | €0 | €1,480 | +€1,480 | |
| Gross operating margin | 9900 | €6,128 | €8,507 | +€2,379 | +38.8% |
| Operating profit (loss) | 9901 | -€14,372 | -€17,319 | -€2,947 | -20.5% |
| Financial income | 75/76B | €0 | €155 | +€155 | +140600.0% |
| Recurring financial income | 75 | €0 | €155 | +€155 | +140600.0% |
| Financial charges | 65/66B | €1,556 | €1,385 | -€171 | -11.0% |
| Recurring financial charges | 65 | €1,556 | €1,385 | -€171 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,928 | -€18,549 | -€2,621 | -16.5% |
| Income taxes | 67/77 | €3,128 | €0 | -€3,128 | -100.0% |
| Profit (loss) for the period | 9904 | -€19,057 | -€18,549 | +€507 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,057 | -€18,549 | +€507 | +2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.