DOP CONCEPT: 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.
DOP CONCEPT
Largest movements
- Receivables within one year -€11,424
down €11,424 (-41.0%), from €27,843 to €16,418
of which Other amounts receivable: -€7,228
- Tangible fixed assets -€8,125
down €8,125 (-5.5%), from €147,760 to €139,635
of which Other tangible fixed assets: -€6,599
- Cash +€2,970
up €2,970 (+12.7%), from €23,463 to €26,433
mainly Receivables within one year (+€11,424) and Depreciation (+€8,125)
- Debts after one year -€10,872
down €10,872 (-11.1%), from €98,342 to €87,470
- Profit (loss) carried forward -€3,051
down €3,051 (-8.7%), from €35,065 to €32,014
- Other debts -€2,668
down €2,668 (-84.4%), from €3,162 to €495
- Accrued charges and deferred income +€2,266
up €2,266 (+185.8%), from €1,220 to €3,486
- Trade debts -€2,119
down €2,119 (-38.1%), from €5,557 to €3,438
- Gross operating margin -€11,001
down €11,001 (-52.2%), from €21,056 to €10,055
- Taxes -€2,634
down €2,634 (-93.5%), from €2,818 to €185
- Financial charges -€403
down €403 (-13.0%), from €3,095 to €2,692
of which Financial charges: -€414
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 | €200,195 | €184,491 | -€15,704 | -7.8% |
| Fixed assets | 21/28 | €147,760 | €139,635 | -€8,125 | -5.5% |
| Tangible fixed assets | 22/27 | €147,760 | €139,635 | -€8,125 | -5.5% |
| Land and buildings | 22 | €615 | €45 | -€570 | -92.6% |
| Furniture and vehicles | 24 | €3,071 | €2,115 | -€956 | -31.1% |
| Other tangible fixed assets | 26 | €144,074 | €137,475 | -€6,599 | -4.6% |
| Current assets | 29/58 | €52,435 | €44,856 | -€7,579 | -14.5% |
| Amounts receivable within one year | 40/41 | €27,843 | €16,418 | -€11,424 | -41.0% |
| Trade receivables | 40 | €10,425 | €6,228 | -€4,196 | -40.3% |
| Other amounts receivable | 41 | €17,418 | €10,190 | -€7,228 | -41.5% |
| Cash at bank and in hand | 54/58 | €23,463 | €26,433 | +€2,970 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,130 | €2,005 | +€875 | +77.5% |
| Total equity and liabilities | 10/49 | €200,195 | €184,491 | -€15,704 | -7.8% |
| Equity | 10/15 | €80,755 | €77,704 | -€3,051 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,090 | €27,090 | = | 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 | €25,230 | €25,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,065 | €32,014 | -€3,051 | -8.7% |
| Amounts payable | 17/49 | €119,440 | €106,787 | -€12,653 | -10.6% |
| Amounts payable after more than one year | 17 | €98,342 | €87,470 | -€10,872 | -11.1% |
| Financial debts | 170/4 | €98,342 | €87,470 | -€10,872 | -11.1% |
| Amounts payable within one year | 42/48 | €19,878 | €15,831 | -€4,047 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €10,636 | €10,872 | +€236 | +2.2% |
| Trade debts | 44 | €5,557 | €3,438 | -€2,119 | -38.1% |
| Suppliers | 440/4 | €5,557 | €3,438 | -€2,119 | -38.1% |
| Taxes, remuneration and social security | 45 | €523 | €1,026 | +€503 | +96.1% |
| Taxes | 450/3 | €523 | €1,026 | +€503 | +96.1% |
| Other amounts payable | 47/48 | €3,162 | €495 | -€2,668 | -84.4% |
| Accrued charges and deferred income | 492/3 | €1,220 | €3,486 | +€2,266 | +185.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,945 | €8,125 | +€180 | +2.3% |
| Other operating charges | 640/8 | €2,095 | €2,105 | +€10 | +0.5% |
| Gross operating margin | 9900 | €21,056 | €10,055 | -€11,001 | -52.2% |
| Operating profit (loss) | 9901 | €11,017 | -€174 | -€11,191 | |
| Financial income | 75/76B | €127 | - | -€127 | |
| Recurring financial income | 75 | €127 | - | -€127 | |
| Non-recurring financial income | 76B | €127 | - | -€127 | |
| Financial charges | 65/66B | €3,095 | €2,692 | -€403 | -13.0% |
| Recurring financial charges | 65 | €2,963 | €2,549 | -€414 | -14.0% |
| Non-recurring financial charges | 66B | €132 | €143 | +€11 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €8,048 | -€2,866 | -€10,915 | |
| Income taxes | 67/77 | €2,818 | €185 | -€2,634 | -93.5% |
| Profit (loss) for the period | 9904 | €5,230 | -€3,051 | -€8,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,230 | -€3,051 | -€8,281 |
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 4 October 2026 via checked.be.