DORATO: 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.
DORATO
Largest movements
- Tangible fixed assets -€12,544
down €12,544 (-17.8%), from €70,429 to €57,885
of which Furniture and vehicles: -€8,465
- Cash -€8,067
down €8,067 (-54.4%), from €14,819 to €6,752
mainly Debts after one year (-€11,006) and Current portion of long-term debt (-€9,762)
- Receivables within one year -€6,961
down €6,961 (-37.2%), from €18,732 to €11,770
of which Trade receivables: -€4,831
- Financial fixed assets +€3,288
new in 2024: €3,288
- Stocks and contracts -€1,170
down €1,170 (-18.1%), from €6,479 to €5,309
- Debts after one year -€11,006
down €11,006 (-26.2%), from €42,006 to €31,000
- Current portion of long-term debt -€9,762
down €9,762 (-47.0%), from €20,768 to €11,006
- Trade debts -€9,093
down €9,093 (-41.5%), from €21,909 to €12,816
- Profit (loss) carried forward +€3,530
up €3,530 (+5.8%), from -€61,372 to -€57,842
- Tax, wage and social debts +€1,689
up €1,689 (+77.2%), from €2,189 to €3,878
of which Remuneration and social security: +€1,171
- Gross operating margin +€29,889
up €29,889 (+85.8%), from €34,846 to €64,735
- Other operating charges +€7,217
up €7,217 (+306%), from €2,360 to €9,577
- Taxes +€1,030
up €1,030, from -€511 to €518
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,459 | €85,906 | -€24,553 | -22.2% |
| Fixed assets | 21/28 | €70,429 | €61,173 | -€9,256 | -13.1% |
| Tangible fixed assets | 22/27 | €70,429 | €57,885 | -€12,544 | -17.8% |
| Land and buildings | 22 | €40,716 | €34,000 | -€6,716 | -16.5% |
| Plant, machinery and equipment | 23 | €2,085 | €4,721 | +€2,637 | +126% |
| Furniture and vehicles | 24 | €27,629 | €19,164 | -€8,465 | -30.6% |
| Financial fixed assets | 28 | - | €3,288 | +€3,288 | |
| Current assets | 29/58 | €40,030 | €24,733 | -€15,297 | -38.2% |
| Stocks and contracts in progress | 3 | €6,479 | €5,309 | -€1,170 | -18.1% |
| Stocks | 30/36 | €6,479 | €5,309 | -€1,170 | -18.1% |
| Amounts receivable within one year | 40/41 | €18,732 | €11,770 | -€6,961 | -37.2% |
| Trade receivables | 40 | €4,831 | €0 | -€4,831 | -100% |
| Other amounts receivable | 41 | €13,900 | €11,770 | -€2,130 | -15.3% |
| Cash at bank and in hand | 54/58 | €14,819 | €6,752 | -€8,067 | -54.4% |
| Deferred charges and accrued income | 490/1 | - | €902 | +€902 | |
| Total equity and liabilities | 10/49 | €110,459 | €85,906 | -€24,553 | -22.2% |
| Equity | 10/15 | €15,538 | €19,068 | +€3,530 | +22.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €64,510 | €64,510 | = | 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 | €62,650 | €62,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,372 | -€57,842 | +€3,530 | +5.8% |
| Amounts payable | 17/49 | €94,921 | €66,838 | -€28,083 | -29.6% |
| Amounts payable after more than one year | 17 | €42,006 | €31,000 | -€11,006 | -26.2% |
| Financial debts | 170/4 | €42,006 | €31,000 | -€11,006 | -26.2% |
| Amounts payable within one year | 42/48 | €52,388 | €35,838 | -€16,550 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €20,768 | €11,006 | -€9,762 | -47.0% |
| Trade debts | 44 | €21,909 | €12,816 | -€9,093 | -41.5% |
| Suppliers | 440/4 | €21,909 | €12,816 | -€9,093 | -41.5% |
| Taxes, remuneration and social security | 45 | €2,189 | €3,878 | +€1,689 | +77.2% |
| Taxes | 450/3 | - | €518 | +€518 | |
| Remuneration and social security | 454/9 | €2,189 | €3,360 | +€1,171 | +53.5% |
| Other amounts payable | 47/48 | €7,522 | €8,137 | +€616 | +8.2% |
| Accrued charges and deferred income | 492/3 | €527 | €0 | -€527 | -100% |
| Non-recurring operating income | 76A | €388 | €798 | +€410 | +106% |
| Remuneration, social security and pensions | 62 | €34,607 | €34,166 | -€441 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,651 | €16,411 | -€241 | -1.4% |
| Other operating charges | 640/8 | €2,360 | €9,577 | +€7,217 | +306% |
| Gross operating margin | 9900 | €34,846 | €64,735 | +€29,889 | +85.8% |
| Operating profit (loss) | 9901 | -€18,773 | €4,582 | +€23,355 | |
| Financial income | 75/76B | €226 | €812 | +€586 | +259% |
| Recurring financial income | 75 | €226 | €812 | +€586 | +259% |
| Financial charges | 65/66B | €1,466 | €1,345 | -€121 | -8.2% |
| Recurring financial charges | 65 | €1,466 | €1,345 | -€121 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,013 | €4,048 | +€24,061 | |
| Income taxes | 67/77 | -€511 | €518 | +€1,030 | |
| Profit (loss) for the period | 9904 | -€19,501 | €3,530 | +€23,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,501 | €3,530 | +€23,031 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.