DOPAL: 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.
What changed
DOPAL
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,507
2024 · €139,727-€42,220
Equity
€376,655
2024 · €379,148-€2,493
Cash
€59,955
2024 · €52,507+€7,448
Balance sheet total
€1.6m
2024 · €1.6m-€42,371
Largest movements
Assets
- Receivables within one year -€35,432
down €35,432 (-14.0%), from €253,467 to €218,035
of which Other amounts receivable: -€49,649
Equity and liabilities
- Trade debts +€79,918
up €79,918 (+16.5%), from €483,046 to €562,963
- Other debts -€60,667
down €60,667 (-37.4%), from €162,125 to €101,458
- Debts after one year -€50,982
down €50,982 (-14.1%), from €360,881 to €309,900
- Accrued charges and deferred income -€27,215
down €27,215 (-91.8%), from €29,642 to €2,428
- Current portion of long-term debt +€23,333
up €23,333 (+22.7%), from €102,778 to €126,111
Income statement
- Staff costs +€13,096
up €13,096 (+3.1%), from €416,576 to €429,672
- Financial charges +€11,793
up €11,793 (+106.4%), from €11,087 to €22,880
- Depreciation +€8,373
up €8,373 (+6.7%), from €125,124 to €133,497
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.
Result 2024
€139,727
Gross operating margin
-€4,721
Staff costs
-€13,096
Depreciation
-€8,373
Other operating charges
-€213
Financial income
-€392
Financial charges
-€11,793
Taxes
-€3,632
Result 2025
€97,507
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.
From operations
+€259,188
Investment
-€119,291
Financing
-€132,448
Cash 2024
€52,507
From operations (derived)
+€259,188
Net result for the year
+€97,507
Depreciation
+€133,497
Stocks and contracts
+€6,368
Receivables within one year
+€35,432
Deferred charges and accrued income
-€6,187
Provisions
-€4,463
Trade debts
+€79,918
Tax, wage and social debts
+€4,997
Other debts
-€60,667
Accrued charges and deferred income
-€27,215
Investment (derived)
-€119,291
Investment in fixed assets (net)
-€119,291
Financing
-€132,448
Debts after one year
-€50,982
Current portion of long-term debt
+€23,333
Short-term financial debts
-€4,800
Contributions, distributions and other
-€100,000
Cash 2025
€59,955
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,636,522 | €1,594,151 | -€42,371 | -2.6% |
| Fixed assets | 21/28 | €1,040,979 | €1,026,773 | -€14,206 | -1.4% |
| Tangible fixed assets | 22/27 | €1,040,979 | €1,026,773 | -€14,206 | -1.4% |
| Land and buildings | 22 | €407,354 | €387,104 | -€20,250 | -5.0% |
| Plant, machinery and equipment | 23 | €633,624 | €639,669 | +€6,044 | +1.0% |
| Current assets | 29/58 | €595,544 | €567,379 | -€28,165 | -4.7% |
| Stocks and contracts in progress | 3 | €278,863 | €272,495 | -€6,368 | -2.3% |
| Stocks | 30/36 | €278,863 | €272,495 | -€6,368 | -2.3% |
| Amounts receivable within one year | 40/41 | €253,467 | €218,035 | -€35,432 | -14.0% |
| Trade receivables | 40 | €11,808 | €26,026 | +€14,218 | +120.4% |
| Other amounts receivable | 41 | €241,659 | €192,009 | -€49,649 | -20.5% |
| Cash at bank and in hand | 54/58 | €52,507 | €59,955 | +€7,448 | +14.2% |
| Deferred charges and accrued income | 490/1 | €10,707 | €16,894 | +€6,187 | +57.8% |
| Total equity and liabilities | 10/49 | €1,636,522 | €1,594,151 | -€42,371 | -2.6% |
| Equity | 10/15 | €379,148 | €376,655 | -€2,493 | -0.7% |
| Contributions | 10/11 | €73,000 | €73,000 | = | 0.0% |
| Reserves | 13 | €306,148 | €303,655 | -€2,493 | -0.8% |
| Tax-exempt reserves | 132 | €123,861 | €110,471 | -€13,390 | -10.8% |
| Distributable reserves | 133 | €182,287 | €193,185 | +€10,898 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €41,287 | €36,824 | -€4,463 | -10.8% |
| Deferred taxes | 168 | €41,287 | €36,824 | -€4,463 | -10.8% |
| Amounts payable | 17/49 | €1,216,087 | €1,180,673 | -€35,415 | -2.9% |
| Amounts payable after more than one year | 17 | €360,881 | €309,900 | -€50,982 | -14.1% |
| Financial debts | 170/4 | €360,881 | €309,900 | -€50,982 | -14.1% |
| Amounts payable within one year | 42/48 | €825,563 | €868,345 | +€42,782 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €102,778 | €126,111 | +€23,333 | +22.7% |
| Financial debts | 43 | €7,800 | €3,000 | -€4,800 | -61.5% |
| Credit institutions | 430/8 | €7,800 | €3,000 | -€4,800 | -61.5% |
| Trade debts | 44 | €483,046 | €562,963 | +€79,918 | +16.5% |
| Suppliers | 440/4 | €483,046 | €562,963 | +€79,918 | +16.5% |
| Taxes, remuneration and social security | 45 | €69,815 | €74,812 | +€4,997 | +7.2% |
| Taxes | 450/3 | €1,954 | €2,926 | +€971 | +49.7% |
| Remuneration and social security | 454/9 | €67,861 | €71,887 | +€4,026 | +5.9% |
| Other amounts payable | 47/48 | €162,125 | €101,458 | -€60,667 | -37.4% |
| Accrued charges and deferred income | 492/3 | €29,642 | €2,428 | -€27,215 | -91.8% |
| Remuneration, social security and pensions | 62 | €416,576 | €429,672 | +€13,096 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,124 | €133,497 | +€8,373 | +6.7% |
| Other operating charges | 640/8 | €7,487 | €7,700 | +€213 | +2.8% |
| Gross operating margin | 9900 | €725,840 | €721,120 | -€4,721 | -0.7% |
| Operating profit (loss) | 9901 | €176,653 | €150,250 | -€26,403 | -14.9% |
| Financial income | 75/76B | €392 | €0 | -€392 | -100.0% |
| Recurring financial income | 75 | €392 | €0 | -€392 | -100.0% |
| Financial charges | 65/66B | €11,087 | €22,880 | +€11,793 | +106.4% |
| Recurring financial charges | 65 | €11,087 | €22,880 | +€11,793 | +106.4% |
| Profit (loss) for the period before taxes | 9903 | €165,958 | €127,370 | -€38,588 | -23.3% |
| Transfer from deferred taxes | 780 | €4,463 | €4,463 | = | 0.0% |
| Income taxes | 67/77 | €30,694 | €34,326 | +€3,632 | +11.8% |
| Profit (loss) for the period | 9904 | €139,727 | €97,507 | -€42,220 | -30.2% |
| Transfer from tax-exempt reserves | 789 | €13,390 | €13,390 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €153,118 | €110,898 | -€42,220 | -27.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.