DOPI: 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.
DOPI
Largest movements
- Cash +€7,902
up €7,902 (+11.9%), from €66,358 to €74,260
mainly Net result for the year (+€11,527) and Depreciation (+€4,286)
- Financial fixed assets +€5,639
up €5,639 (+140.1%), from €4,025 to €9,664
- Intangible fixed assets -€1,850
down €1,850 (-26.1%), from €7,091 to €5,241
- Reserves +€11,527
up €11,527 (+24.5%), from €47,002 to €58,529
- Trade debts -€2,821
down €2,821 (-44.2%), from €6,384 to €3,564
- Tax, wage and social debts +€2,027
up €2,027 (+10.6%), from €19,182 to €21,210
of which Taxes: +€1,770
- Staff costs +€6,142
up €6,142 (+16.7%), from €36,673 to €42,815
- Gross operating margin -€4,489
down €4,489 (-6.4%), from €69,989 to €65,500
- Taxes -€2,961
down €2,961 (-38.8%), from €7,628 to €4,667
- Financial income +€1,000
up €1,000 (+4999900.0%), from €0 to €1,000
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 | €93,028 | €103,762 | +€10,734 | +11.5% |
| Fixed assets | 21/28 | €22,545 | €25,299 | +€2,754 | +12.2% |
| Intangible fixed assets | 21 | €7,091 | €5,241 | -€1,850 | -26.1% |
| Tangible fixed assets | 22/27 | €11,429 | €10,393 | -€1,036 | -9.1% |
| Plant, machinery and equipment | 23 | €1,068 | €446 | -€622 | -58.2% |
| Furniture and vehicles | 24 | €3,193 | €2,373 | -€819 | -25.7% |
| Other tangible fixed assets | 26 | €7,169 | €7,574 | +€405 | +5.7% |
| Financial fixed assets | 28 | €4,025 | €9,664 | +€5,639 | +140.1% |
| Current assets | 29/58 | €70,483 | €78,463 | +€7,980 | +11.3% |
| Stocks and contracts in progress | 3 | €1,851 | €1,601 | -€250 | -13.5% |
| Stocks | 30/36 | €1,851 | €1,601 | -€250 | -13.5% |
| Amounts receivable within one year | 40/41 | €1,263 | €1,498 | +€235 | +18.6% |
| Other amounts receivable | 41 | €1,263 | €1,498 | +€235 | +18.6% |
| Cash at bank and in hand | 54/58 | €66,358 | €74,260 | +€7,902 | +11.9% |
| Deferred charges and accrued income | 490/1 | €1,012 | €1,105 | +€93 | +9.2% |
| Total equity and liabilities | 10/49 | €93,028 | €103,762 | +€10,734 | +11.5% |
| Equity | 10/15 | €67,462 | €78,989 | +€11,527 | +17.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €47,002 | €58,529 | +€11,527 | +24.5% |
| Distributable reserves | 133 | €47,002 | €58,529 | +€11,527 | +24.5% |
| Amounts payable | 17/49 | €25,567 | €24,773 | -€793 | -3.1% |
| Amounts payable within one year | 42/48 | €25,567 | €24,773 | -€793 | -3.1% |
| Trade debts | 44 | €6,384 | €3,564 | -€2,821 | -44.2% |
| Suppliers | 440/4 | €6,384 | €3,564 | -€2,821 | -44.2% |
| Taxes, remuneration and social security | 45 | €19,182 | €21,210 | +€2,027 | +10.6% |
| Taxes | 450/3 | €15,791 | €17,560 | +€1,770 | +11.2% |
| Remuneration and social security | 454/9 | €3,392 | €3,649 | +€258 | +7.6% |
| Remuneration, social security and pensions | 62 | €36,673 | €42,815 | +€6,142 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,580 | €4,286 | -€295 | -6.4% |
| Other operating charges | 640/8 | €1,945 | €1,614 | -€331 | -17.0% |
| Gross operating margin | 9900 | €69,989 | €65,500 | -€4,489 | -6.4% |
| Operating profit (loss) | 9901 | €26,791 | €16,786 | -€10,004 | -37.3% |
| Financial income | 75/76B | €0 | €1,000 | +€1,000 | +4999900.0% |
| Recurring financial income | 75 | €0 | €1,000 | +€1,000 | +4999900.0% |
| Financial charges | 65/66B | €1,162 | €1,593 | +€431 | +37.1% |
| Recurring financial charges | 65 | €1,162 | €1,593 | +€431 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €25,629 | €16,194 | -€9,435 | -36.8% |
| Income taxes | 67/77 | €7,628 | €4,667 | -€2,961 | -38.8% |
| Profit (loss) for the period | 9904 | €18,001 | €11,527 | -€6,474 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,001 | €11,527 | -€6,474 | -36.0% |
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 6 October 2026 via checked.be.