DONS ADVIES: 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.
DONS ADVIES
Largest movements
- Receivables within one year -€14,310
down €14,310 (-58.3%), from €24,564 to €10,254
of which Trade receivables: -€14,584
- Tangible fixed assets -€12,840
down €12,840 (-23.5%), from €54,642 to €41,802
of which Furniture and vehicles: -€12,628
- Cash +€7,131
up €7,131 (+544%), from €1,311 to €8,442
mainly Receivables within one year (+€14,310) and Net result for the year (+€13,224)
- Reserves -€18,267
down €18,267 (-5.2%), from €347,995 to €329,729
of which Distributable reserves: -€18,267
- Financial charges +€19,157
up €19,157 (+46.7%), from €41,036 to €60,194
- Gross operating margin -€16,096
down €16,096 (-16.6%), from €97,186 to €81,089
- Taxes -€11,612
down €11,612 (-66.3%), from €17,506 to €5,894
- Financial income -€6,553
down €6,553 (-36.2%), from €18,123 to €11,570
- Write-downs +€3,167
up €3,167, from -€3,167 to €0
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 | €388,962 | €367,822 | -€21,140 | -5.4% |
| Fixed assets | 21/28 | €54,642 | €41,802 | -€12,840 | -23.5% |
| Tangible fixed assets | 22/27 | €54,642 | €41,802 | -€12,840 | -23.5% |
| Land and buildings | 22 | €215 | €4 | -€211 | -98.1% |
| Furniture and vehicles | 24 | €54,426 | €41,798 | -€12,628 | -23.2% |
| Current assets | 29/58 | €334,321 | €326,020 | -€8,301 | -2.5% |
| Amounts receivable within one year | 40/41 | €24,564 | €10,254 | -€14,310 | -58.3% |
| Trade receivables | 40 | €24,564 | €9,980 | -€14,584 | -59.4% |
| Other amounts receivable | 41 | €0 | €274 | +€274 | |
| Current investments | 50/53 | €307,512 | €306,209 | -€1,303 | -0.4% |
| Cash at bank and in hand | 54/58 | €1,311 | €8,442 | +€7,131 | +544% |
| Deferred charges and accrued income | 490/1 | €934 | €1,115 | +€182 | +19.4% |
| Total equity and liabilities | 10/49 | €388,962 | €367,822 | -€21,140 | -5.4% |
| Equity | 10/15 | €377,995 | €359,729 | -€18,267 | -4.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €347,995 | €329,729 | -€18,267 | -5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €347,995 | €329,729 | -€18,267 | -5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,967 | €8,094 | -€2,874 | -26.2% |
| Amounts payable within one year | 42/48 | €10,967 | €8,094 | -€2,874 | -26.2% |
| Financial debts | 43 | €388 | €34 | -€354 | -91.4% |
| Credit institutions | 430/8 | €388 | €34 | -€354 | -91.4% |
| Trade debts | 44 | €19 | €221 | +€202 | +1,053% |
| Suppliers | 440/4 | €19 | €221 | +€202 | +1,053% |
| Taxes, remuneration and social security | 45 | €8,301 | €5,129 | -€3,172 | -38.2% |
| Taxes | 450/3 | €8,301 | €5,129 | -€3,172 | -38.2% |
| Other amounts payable | 47/48 | €2,260 | €2,711 | +€451 | +20.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €88,689 | €64,000 | -€24,689 | -27.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,116 | €12,840 | +€2,724 | +26.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,167 | €0 | +€3,167 | |
| Other operating charges | 640/8 | €3,516 | €507 | -€3,009 | -85.6% |
| Non-recurring operating charges | 66A | €69 | €0 | -€69 | -100% |
| Gross operating margin | 9900 | €97,186 | €81,089 | -€16,096 | -16.6% |
| Operating profit (loss) | 9901 | €86,651 | €67,742 | -€18,909 | -21.8% |
| Financial income | 75/76B | €18,123 | €11,570 | -€6,553 | -36.2% |
| Recurring financial income | 75 | €18,123 | €11,570 | -€6,553 | -36.2% |
| Financial charges | 65/66B | €41,036 | €60,194 | +€19,157 | +46.7% |
| Recurring financial charges | 65 | €41,036 | €60,194 | +€19,157 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €63,738 | €19,118 | -€44,619 | -70.0% |
| Income taxes | 67/77 | €17,506 | €5,894 | -€11,612 | -66.3% |
| Profit (loss) for the period | 9904 | €46,232 | €13,224 | -€33,007 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,232 | €13,224 | -€33,007 | -71.4% |
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 19 October 2026 via checked.be.