DONYA & S: 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.
DONYA & S
Largest movements
- Cash -€85,434
down €85,434 (-52.6%), from €162,567 to €77,133
mainly Receivables within one year (-€46,884) and Contributions, distributions and other (-€30,000)
- Receivables within one year +€46,884
up €46,884 (+1297.7%), from €3,613 to €50,497
of which Other amounts receivable: +€48,653
- Tangible fixed assets -€9,134
down €9,134 (-23.6%), from €38,778 to €29,644
of which Furniture and vehicles: -€9,008
- Other debts -€29,000
down €29,000 (-96.7%), from €30,000 to €1,000
- Profit (loss) carried forward -€12,712
down €12,712 (-72.7%), from €17,478 to €4,766
- Trade debts -€2,814
down €2,814 (-34.6%), from €8,122 to €5,308
- Gross operating margin -€38,202
down €38,202 (-52.0%), from €73,493 to €35,292
- Turnover -€26,301
down €26,301 (-10.4%), from €252,828 to €226,526
- Purchases and services +€11,765
up €11,765 (+6.4%), from €184,749 to €196,514
- Taxes +€5,386
new in 2025: €5,386
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 | €212,828 | €166,502 | -€46,326 | -21.8% |
| Fixed assets | 21/28 | €42,064 | €32,930 | -€9,134 | -21.7% |
| Tangible fixed assets | 22/27 | €38,778 | €29,644 | -€9,134 | -23.6% |
| Plant, machinery and equipment | 23 | €126 | - | -€126 | |
| Furniture and vehicles | 24 | €38,652 | €29,644 | -€9,008 | -23.3% |
| Financial fixed assets | 28 | €3,287 | €3,287 | = | 0.0% |
| Current assets | 29/58 | €170,763 | €133,572 | -€37,192 | -21.8% |
| Stocks and contracts in progress | 3 | €2,006 | €1,756 | -€250 | -12.5% |
| Stocks | 30/36 | €2,006 | €1,756 | -€250 | -12.5% |
| Amounts receivable within one year | 40/41 | €3,613 | €50,497 | +€46,884 | +1297.7% |
| Trade receivables | 40 | €1,769 | - | -€1,769 | |
| Other amounts receivable | 41 | €1,844 | €50,497 | +€48,653 | +2638.6% |
| Cash at bank and in hand | 54/58 | €162,567 | €77,133 | -€85,434 | -52.6% |
| Deferred charges and accrued income | 490/1 | €2,577 | €4,185 | +€1,608 | +62.4% |
| Total equity and liabilities | 10/49 | €212,828 | €166,502 | -€46,326 | -21.8% |
| Equity | 10/15 | €144,842 | €132,130 | -€12,712 | -8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,964 | €114,964 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €113,104 | €113,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,478 | €4,766 | -€12,712 | -72.7% |
| Amounts payable | 17/49 | €67,986 | €34,372 | -€33,614 | -49.4% |
| Amounts payable within one year | 42/48 | €67,986 | €34,372 | -€33,614 | -49.4% |
| Trade debts | 44 | €8,122 | €5,308 | -€2,814 | -34.6% |
| Suppliers | 440/4 | €8,122 | €5,308 | -€2,814 | -34.6% |
| Taxes, remuneration and social security | 45 | €29,864 | €28,064 | -€1,800 | -6.0% |
| Taxes | 450/3 | €27,864 | €28,064 | +€200 | +0.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €30,000 | €1,000 | -€29,000 | -96.7% |
| Turnover | 70 | €252,828 | €226,526 | -€26,301 | -10.4% |
| Non-recurring operating income | 76A | €5,415 | €5,280 | -€135 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,749 | €196,514 | +€11,765 | +6.4% |
| Remuneration, social security and pensions | 62 | - | €282 | +€282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,673 | €9,134 | -€1,539 | -14.4% |
| Other operating charges | 640/8 | €1,814 | €1,494 | -€320 | -17.6% |
| Gross operating margin | 9900 | €73,493 | €35,292 | -€38,202 | -52.0% |
| Operating profit (loss) | 9901 | €61,006 | €24,381 | -€36,625 | -60.0% |
| Financial income | 75/76B | €0 | €15 | +€15 | +13536.4% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +13536.4% |
| Financial charges | 65/66B | €671 | €1,722 | +€1,051 | +156.5% |
| Recurring financial charges | 65 | €671 | €1,722 | +€1,051 | +156.5% |
| Profit (loss) for the period before taxes | 9903 | €60,335 | €22,674 | -€37,661 | -62.4% |
| Income taxes | 67/77 | - | €5,386 | +€5,386 | |
| Profit (loss) for the period | 9904 | €60,335 | €17,288 | -€43,047 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,335 | €17,288 | -€43,047 | -71.3% |
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 10 October 2026 via checked.be.