DOPIR: 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.
DOPIR
Largest movements
- Receivables within one year +€41,784
up €41,784 (+77.4%), from €53,961 to €95,746
of which Other amounts receivable: +€75,611
- Tangible fixed assets +€1,463
up €1,463 (+12.1%), from €12,069 to €13,533
of which Furniture and vehicles: +€2,827
- Financial fixed assets +€1,200
new in 2025: €1,200
- Profit (loss) carried forward +€24,329
up €24,329 (+145.9%), from €16,671 to €41,000
- Other debts +€18,640
up €18,640 (+48.6%), from €38,349 to €56,989
- Trade debts +€5,995
up €5,995 (+253.8%), from €2,362 to €8,357
- Tax, wage and social debts -€4,433
down €4,433 (-37.2%), from €11,905 to €7,472
of which Taxes: -€4,433
- Gross operating margin +€7,887
up €7,887 (+28.7%), from €27,453 to €35,341
- Taxes +€1,579
up €1,579 (+23.8%), from €6,620 to €8,199
- Depreciation +€565
up €565 (+41.5%), from €1,364 to €1,929
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 | €70,787 | €115,318 | +€44,531 | +62.9% |
| Fixed assets | 21/28 | €12,069 | €14,733 | +€2,663 | +22.1% |
| Tangible fixed assets | 22/27 | €12,069 | €13,533 | +€1,463 | +12.1% |
| Furniture and vehicles | 24 | - | €2,827 | +€2,827 | |
| Other tangible fixed assets | 26 | €12,069 | €10,706 | -€1,364 | -11.3% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €58,717 | €100,585 | +€41,868 | +71.3% |
| Amounts receivable within one year | 40/41 | €53,961 | €95,746 | +€41,784 | +77.4% |
| Trade receivables | 40 | €34,961 | €1,135 | -€33,827 | -96.8% |
| Other amounts receivable | 41 | €19,000 | €94,611 | +€75,611 | +398.0% |
| Cash at bank and in hand | 54/58 | €4,124 | €4,133 | +€9 | +0.2% |
| Deferred charges and accrued income | 490/1 | €632 | €706 | +€75 | +11.8% |
| Total equity and liabilities | 10/49 | €70,787 | €115,318 | +€44,531 | +62.9% |
| Equity | 10/15 | €18,171 | €42,500 | +€24,329 | +133.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,671 | €41,000 | +€24,329 | +145.9% |
| Amounts payable | 17/49 | €52,616 | €72,818 | +€20,202 | +38.4% |
| Amounts payable within one year | 42/48 | €52,616 | €72,818 | +€20,202 | +38.4% |
| Trade debts | 44 | €2,362 | €8,357 | +€5,995 | +253.8% |
| Suppliers | 440/4 | €2,362 | €8,357 | +€5,995 | +253.8% |
| Taxes, remuneration and social security | 45 | €11,905 | €7,472 | -€4,433 | -37.2% |
| Taxes | 450/3 | €11,761 | €7,328 | -€4,433 | -37.7% |
| Remuneration and social security | 454/9 | €144 | €144 | = | 0.0% |
| Other amounts payable | 47/48 | €38,349 | €56,989 | +€18,640 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €1,929 | +€565 | +41.5% |
| Other operating charges | 640/8 | €699 | €765 | +€66 | +9.4% |
| Gross operating margin | 9900 | €27,453 | €35,341 | +€7,887 | +28.7% |
| Operating profit (loss) | 9901 | €25,391 | €32,647 | +€7,256 | +28.6% |
| Financial charges | 65/66B | €163 | €119 | -€44 | -27.0% |
| Recurring financial charges | 65 | €163 | €119 | -€44 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €25,228 | €32,528 | +€7,300 | +28.9% |
| Income taxes | 67/77 | €6,620 | €8,199 | +€1,579 | +23.8% |
| Profit (loss) for the period | 9904 | €18,608 | €24,329 | +€5,721 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,608 | €24,329 | +€5,721 | +30.7% |
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 7 October 2026 via checked.be.