DOPHI: 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.
DOPHI
Largest movements
- Cash +€11,107
up €11,107 (+37.6%), from €29,521 to €40,628
mainly Net result for the year (+€9,663) and Receivables within one year (+€7,999)
- Receivables within one year -€7,999
down €7,999 (-13.7%), from €58,447 to €50,448
of which Trade receivables: -€10,820
- Tangible fixed assets -€1,613
down €1,613 (-22.6%), from €7,133 to €5,519
of which Furniture and vehicles: -€1,268
- Profit (loss) carried forward +€9,663
up €9,663 (+22.0%), from €43,958 to €53,621
- Current portion of long-term debt -€8,886
no longer reported in 2025 (was €8,886)
- Trade debts -€2,628
down €2,628 (-27.1%), from €9,691 to €7,063
- Tax, wage and social debts +€2,000
up €2,000 (+18.7%), from €10,720 to €12,719
- Other debts +€1,220
up €1,220 (+7.1%), from €17,142 to €18,362
- Gross operating margin +€13,332
up €13,332 (+248.5%), from €5,366 to €18,698
- Depreciation -€6,927
down €6,927 (-81.1%), from €8,540 to €1,613
- Taxes +€4,442
up €4,442 (+194.4%), from €2,286 to €6,728
- Write-downs -€880
no longer reported in 2025 (was €880)
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 | €99,457 | €100,825 | +€1,368 | +1.4% |
| Fixed assets | 21/28 | €7,133 | €5,519 | -€1,613 | -22.6% |
| Tangible fixed assets | 22/27 | €7,133 | €5,519 | -€1,613 | -22.6% |
| Furniture and vehicles | 24 | €4,327 | €3,059 | -€1,268 | -29.3% |
| Other tangible fixed assets | 26 | €2,806 | €2,460 | -€345 | -12.3% |
| Current assets | 29/58 | €92,324 | €95,305 | +€2,981 | +3.2% |
| Stocks and contracts in progress | 3 | €3,660 | €3,660 | = | 0.0% |
| Stocks | 30/36 | €3,660 | €3,660 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,447 | €50,448 | -€7,999 | -13.7% |
| Trade receivables | 40 | €28,186 | €17,366 | -€10,820 | -38.4% |
| Other amounts receivable | 41 | €30,260 | €33,082 | +€2,821 | +9.3% |
| Cash at bank and in hand | 54/58 | €29,521 | €40,628 | +€11,107 | +37.6% |
| Deferred charges and accrued income | 490/1 | €697 | €570 | -€127 | -18.2% |
| Total equity and liabilities | 10/49 | €99,457 | €100,825 | +€1,368 | +1.4% |
| Equity | 10/15 | €52,018 | €61,681 | +€9,663 | +18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €43,958 | €53,621 | +€9,663 | +22.0% |
| Amounts payable | 17/49 | €47,439 | €39,144 | -€8,294 | -17.5% |
| Amounts payable within one year | 42/48 | €46,439 | €38,144 | -€8,294 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €8,886 | - | -€8,886 | |
| Trade debts | 44 | €9,691 | €7,063 | -€2,628 | -27.1% |
| Suppliers | 440/4 | €9,691 | €7,063 | -€2,628 | -27.1% |
| Taxes, remuneration and social security | 45 | €10,720 | €12,719 | +€2,000 | +18.7% |
| Taxes | 450/3 | €10,720 | €12,719 | +€2,000 | +18.7% |
| Other amounts payable | 47/48 | €17,142 | €18,362 | +€1,220 | +7.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,540 | €1,613 | -€6,927 | -81.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €880 | - | -€880 | |
| Other operating charges | 640/8 | €1,917 | €2,065 | +€149 | +7.8% |
| Gross operating margin | 9900 | €5,366 | €18,698 | +€13,332 | +248.5% |
| Operating profit (loss) | 9901 | -€5,971 | €15,020 | +€20,990 | |
| Financial income | 75/76B | €1,763 | €1,772 | +€10 | +0.5% |
| Recurring financial income | 75 | €1,763 | €1,772 | +€10 | +0.5% |
| Financial charges | 65/66B | €291 | €401 | +€111 | +38.1% |
| Recurring financial charges | 65 | €291 | €401 | +€111 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,499 | €16,390 | +€20,889 | |
| Income taxes | 67/77 | €2,286 | €6,728 | +€4,442 | +194.4% |
| Profit (loss) for the period | 9904 | -€6,784 | €9,663 | +€16,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,784 | €9,663 | +€16,447 |
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.