DONUM: 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.
DONUM
Largest movements
- Cash +€219,512
up €219,512 (+4244.2%), from €5,172 to €224,684
mainly Debts after one year (+€250,000) and Receivables after one year (+€112,352)
- Tangible fixed assets +€150,859
up €150,859 (+294.7%), from €51,187 to €202,045
of which Furniture and vehicles: +€161,772
- Receivables after one year -€112,352
down €112,352 (-16.7%), from €671,795 to €559,443
- Receivables within one year -€12,975
down €12,975 (-11.8%), from €109,632 to €96,656
of which Trade receivables: -€16,065
- Debts after one year +€250,000
new in 2025: €250,000
- Trade debts +€16,460
up €16,460 (+551.4%), from €2,985 to €19,445
- Tax, wage and social debts -€14,777
down €14,777 (-35.7%), from €41,348 to €26,571
of which Taxes: -€19,724
- Gross operating margin -€196,222
down €196,222 (-92.7%), from €211,696 to €15,474
- Financial income +€11,974
up €11,974 (+48.5%), from €24,710 to €36,684
- Depreciation +€5,609
up €5,609 (+45.9%), from €12,217 to €17,825
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 | €1,025,371 | €1,274,577 | +€249,206 | +24.3% |
| Fixed assets | 21/28 | €237,720 | €388,578 | +€150,859 | +63.5% |
| Tangible fixed assets | 22/27 | €51,187 | €202,045 | +€150,859 | +294.7% |
| Land and buildings | 22 | €39,972 | €29,058 | -€10,914 | -27.3% |
| Furniture and vehicles | 24 | €11,215 | €172,987 | +€161,772 | +1442.4% |
| Financial fixed assets | 28 | €186,533 | €186,533 | = | 0.0% |
| Current assets | 29/58 | €787,652 | €885,999 | +€98,347 | +12.5% |
| Amounts receivable after more than one year | 29 | €671,795 | €559,443 | -€112,352 | -16.7% |
| Other amounts receivable | 291 | €671,795 | €559,443 | -€112,352 | -16.7% |
| Amounts receivable within one year | 40/41 | €109,632 | €96,656 | -€12,975 | -11.8% |
| Trade receivables | 40 | €16,065 | - | -€16,065 | |
| Other amounts receivable | 41 | €93,567 | €96,656 | +€3,089 | +3.3% |
| Cash at bank and in hand | 54/58 | €5,172 | €224,684 | +€219,512 | +4244.2% |
| Deferred charges and accrued income | 490/1 | €1,053 | €5,215 | +€4,163 | +395.4% |
| Total equity and liabilities | 10/49 | €1,025,371 | €1,274,577 | +€249,206 | +24.3% |
| Equity | 10/15 | €975,539 | €978,561 | +€3,023 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €969,339 | €972,361 | +€3,023 | +0.3% |
| Tax-exempt reserves | 132 | €7,567 | €7,567 | = | 0.0% |
| Distributable reserves | 133 | €961,772 | €964,794 | +€3,023 | +0.3% |
| Amounts payable | 17/49 | €49,833 | €296,016 | +€246,183 | +494.0% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Financial debts | 170/4 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €49,646 | €46,016 | -€3,631 | -7.3% |
| Trade debts | 44 | €2,985 | €19,445 | +€16,460 | +551.4% |
| Suppliers | 440/4 | €2,985 | €19,445 | +€16,460 | +551.4% |
| Taxes, remuneration and social security | 45 | €41,348 | €26,571 | -€14,777 | -35.7% |
| Taxes | 450/3 | €35,858 | €16,135 | -€19,724 | -55.0% |
| Remuneration and social security | 454/9 | €5,489 | €10,436 | +€4,947 | +90.1% |
| Other amounts payable | 47/48 | €5,314 | - | -€5,314 | |
| Accrued charges and deferred income | 492/3 | €186 | - | -€186 | |
| Remuneration, social security and pensions | 62 | €20,078 | €20,816 | +€739 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,217 | €17,825 | +€5,609 | +45.9% |
| Other operating charges | 640/8 | €3,403 | €3,013 | -€391 | -11.5% |
| Gross operating margin | 9900 | €211,696 | €15,474 | -€196,222 | -92.7% |
| Operating profit (loss) | 9901 | €175,998 | -€26,181 | -€202,179 | |
| Financial income | 75/76B | €24,710 | €36,684 | +€11,974 | +48.5% |
| Recurring financial income | 75 | €24,710 | €36,684 | +€11,974 | +48.5% |
| Financial charges | 65/66B | €648 | €2,452 | +€1,805 | +278.6% |
| Recurring financial charges | 65 | €648 | €2,452 | +€1,805 | +278.6% |
| Profit (loss) for the period before taxes | 9903 | €200,060 | €8,051 | -€192,009 | -96.0% |
| Income taxes | 67/77 | €5,929 | €5,028 | -€900 | -15.2% |
| Profit (loss) for the period | 9904 | €194,132 | €3,023 | -€191,109 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €194,132 | €3,023 | -€191,109 | -98.4% |
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 5 October 2026 via checked.be.