DONTIKA: 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.
DONTIKA
Largest movements
- Cash +€34,063
up €34,063 (+243.3%), from €14,000 to €48,063
mainly Net result for the year (+€84,994) and Depreciation (+€57,259)
- Receivables after one year -€23,231
down €23,231 (-18.2%), from €127,325 to €104,094
- Tangible fixed assets -€11,317
down €11,317 (-1.8%), from €617,091 to €605,774
of which Land and buildings: -€14,082
- Receivables within one year -€9,078
down €9,078 (-63.0%), from €14,416 to €5,338
of which Other amounts receivable: -€8,981
- Deferred charges and accrued income +€7,845
up €7,845 (+159.0%), from €4,933 to €12,778
- Debts after one year -€49,163
down €49,163 (-11.3%), from €435,545 to €386,382
- Reserves +€39,950
up €39,950 (+22.8%), from €175,160 to €215,110
- Tax, wage and social debts +€11,287
up €11,287 (+111.5%), from €10,127 to €21,414
of which Taxes: +€6,528
- Gross operating margin +€100,059
up €100,059 (+65.7%), from €152,300 to €252,359
- Staff costs +€24,361
up €24,361 (+69.1%), from €35,262 to €59,623
- Taxes +€20,152
up €20,152 (+139.2%), from €14,476 to €34,628
- Depreciation +€4,663
up €4,663 (+8.9%), from €52,596 to €57,259
- Other operating charges +€2,825
up €2,825 (+192.3%), from €1,469 to €4,295
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.
Cash bridge derived
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 | €777,765 | €776,046 | -€1,718 | -0.2% |
| Fixed assets | 21/28 | €617,091 | €605,774 | -€11,317 | -1.8% |
| Tangible fixed assets | 22/27 | €617,091 | €605,774 | -€11,317 | -1.8% |
| Land and buildings | 22 | €438,070 | €423,987 | -€14,082 | -3.2% |
| Plant, machinery and equipment | 23 | €101,845 | €90,644 | -€11,200 | -11.0% |
| Furniture and vehicles | 24 | €77,177 | €91,142 | +€13,965 | +18.1% |
| Current assets | 29/58 | €160,673 | €170,272 | +€9,599 | +6.0% |
| Amounts receivable after more than one year | 29 | €127,325 | €104,094 | -€23,231 | -18.2% |
| Other amounts receivable | 291 | €127,325 | €104,094 | -€23,231 | -18.2% |
| Amounts receivable within one year | 40/41 | €14,416 | €5,338 | -€9,078 | -63.0% |
| Trade receivables | 40 | €97 | - | -€97 | |
| Other amounts receivable | 41 | €14,319 | €5,338 | -€8,981 | -62.7% |
| Cash at bank and in hand | 54/58 | €14,000 | €48,063 | +€34,063 | +243.3% |
| Deferred charges and accrued income | 490/1 | €4,933 | €12,778 | +€7,845 | +159.0% |
| Total equity and liabilities | 10/49 | €777,765 | €776,046 | -€1,718 | -0.2% |
| Equity | 10/15 | €194,695 | €234,689 | +€39,994 | +20.5% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €175,160 | €215,110 | +€39,950 | +22.8% |
| Distributable reserves | 133 | €175,160 | €215,110 | +€39,950 | +22.8% |
| Profit (loss) carried forward | 14 | €6,935 | €6,979 | +€44 | +0.6% |
| Amounts payable | 17/49 | €583,069 | €541,357 | -€41,713 | -7.2% |
| Amounts payable after more than one year | 17 | €435,545 | €386,382 | -€49,163 | -11.3% |
| Financial debts | 170/4 | €435,545 | €386,382 | -€49,163 | -11.3% |
| Amounts payable within one year | 42/48 | €147,509 | €154,975 | +€7,466 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €61,079 | €57,611 | -€3,467 | -5.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €20,039 | €25,949 | +€5,910 | +29.5% |
| Suppliers | 440/4 | €20,039 | €25,949 | +€5,910 | +29.5% |
| Taxes, remuneration and social security | 45 | €10,127 | €21,414 | +€11,287 | +111.5% |
| Taxes | 450/3 | €3,100 | €9,628 | +€6,528 | +210.6% |
| Remuneration and social security | 454/9 | €7,027 | €11,786 | +€4,759 | +67.7% |
| Other amounts payable | 47/48 | €6,265 | - | -€6,265 | |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Remuneration, social security and pensions | 62 | €35,262 | €59,623 | +€24,361 | +69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,596 | €57,259 | +€4,663 | +8.9% |
| Other operating charges | 640/8 | €1,469 | €4,295 | +€2,825 | +192.3% |
| Gross operating margin | 9900 | €152,300 | €252,359 | +€100,059 | +65.7% |
| Operating profit (loss) | 9901 | €62,973 | €131,182 | +€68,209 | +108.3% |
| Financial income | 75/76B | €7,098 | €6,131 | -€968 | -13.6% |
| Recurring financial income | 75 | €7,098 | €6,131 | -€968 | -13.6% |
| Financial charges | 65/66B | €17,617 | €17,690 | +€73 | +0.4% |
| Recurring financial charges | 65 | €17,617 | €17,690 | +€73 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €52,454 | €119,622 | +€67,168 | +128.1% |
| Income taxes | 67/77 | €14,476 | €34,628 | +€20,152 | +139.2% |
| Profit (loss) for the period | 9904 | €37,978 | €84,994 | +€47,016 | +123.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,978 | €84,994 | +€47,016 | +123.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.