DONY CONCEPT: 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.
DONY CONCEPT
Largest movements
- Current investments -€360,000
no longer reported in 2025 (was €360,000)
- Cash +€186,774
up €186,774 (+1,335%), from €13,989 to €200,763
mainly Current investments (+€360,000) and Other debts (+€82,960)
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year +€57,863
up €57,863 (+886%), from €6,534 to €64,397
of which Trade receivables: +€57,300
- Reserves -€119,297
down €119,297 (-42.3%), from €281,717 to €162,421
- Other debts +€82,960
up €82,960 (+98.4%), from €84,326 to €167,286
- Tax, wage and social debts +€22,173
up €22,173 (+166%), from €13,361 to €35,534
of which Taxes: +€21,836
- Gross operating margin -€96,078
down €96,078 (-52.0%), from €184,890 to €88,812
- Taxes -€19,082
down €19,082 (-54.4%), from €35,097 to €16,015
- Financial income -€7,503
down €7,503 (-70.9%), from €10,580 to €3,077
- Financial charges -€7,146
down €7,146 (-14.7%), from €48,545 to €41,399
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 | €434,320 | €418,754 | -€15,566 | -3.6% |
| Fixed assets | 21/28 | €49,820 | €49,374 | -€446 | -0.9% |
| Tangible fixed assets | 22/27 | €49,820 | €49,374 | -€446 | -0.9% |
| Furniture and vehicles | 24 | €49,820 | €49,374 | -€446 | -0.9% |
| Current assets | 29/58 | €384,500 | €369,380 | -€15,121 | -3.9% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €6,534 | €64,397 | +€57,863 | +886% |
| Trade receivables | 40 | €6,534 | €63,834 | +€57,300 | +877% |
| Other amounts receivable | 41 | - | €563 | +€563 | |
| Current investments | 50/53 | €360,000 | - | -€360,000 | |
| Cash at bank and in hand | 54/58 | €13,989 | €200,763 | +€186,774 | +1,335% |
| Deferred charges and accrued income | 490/1 | €3,977 | €4,219 | +€242 | +6.1% |
| Total equity and liabilities | 10/49 | €434,320 | €418,754 | -€15,566 | -3.6% |
| Equity | 10/15 | €335,204 | €215,907 | -€119,297 | -35.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €281,717 | €162,421 | -€119,297 | -42.3% |
| Distributable reserves | 133 | €281,717 | €162,421 | -€119,297 | -42.3% |
| Profit (loss) carried forward | 14 | €45,426 | €45,426 | = | 0.0% |
| Amounts payable | 17/49 | €99,116 | €202,847 | +€103,731 | +105% |
| Amounts payable within one year | 42/48 | €99,116 | €202,847 | +€103,731 | +105% |
| Financial debts | 43 | - | €27 | +€27 | |
| Credit institutions | 430/8 | - | €27 | +€27 | |
| Trade debts | 44 | €1,429 | - | -€1,429 | |
| Suppliers | 440/4 | €1,429 | - | -€1,429 | |
| Taxes, remuneration and social security | 45 | €13,361 | €35,534 | +€22,173 | +166% |
| Taxes | 450/3 | €11,583 | €33,419 | +€21,836 | +189% |
| Remuneration and social security | 454/9 | €1,778 | €2,115 | +€337 | +18.9% |
| Other amounts payable | 47/48 | €84,326 | €167,286 | +€82,960 | +98.4% |
| Non-recurring operating income | 76A | €177,638 | - | -€177,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €446 | -€138 | -23.6% |
| Other operating charges | 640/8 | €1,907 | €446 | -€1,461 | -76.6% |
| Gross operating margin | 9900 | €184,890 | €88,812 | -€96,078 | -52.0% |
| Operating profit (loss) | 9901 | €182,399 | €87,920 | -€94,479 | -51.8% |
| Financial income | 75/76B | €10,580 | €3,077 | -€7,503 | -70.9% |
| Recurring financial income | 75 | €10,580 | €3,077 | -€7,503 | -70.9% |
| Financial charges | 65/66B | €48,545 | €41,399 | -€7,146 | -14.7% |
| Recurring financial charges | 65 | €48,545 | €41,399 | -€7,146 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €144,434 | €49,598 | -€94,836 | -65.7% |
| Income taxes | 67/77 | €35,097 | €16,015 | -€19,082 | -54.4% |
| Profit (loss) for the period | 9904 | €109,337 | €33,584 | -€75,753 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €109,337 | €33,584 | -€75,753 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.