DORCHY: 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.
DORCHY
Largest movements
- Cash -€82,238
down €82,238 (-90.8%), from €90,526 to €8,288
mainly Contributions, distributions and other (-€52,200) and Accrued charges and deferred income (-€18,750)
- Tangible fixed assets -€6,423
down €6,423 (-35.5%), from €18,075 to €11,652
of which Furniture and vehicles: -€4,320
- Receivables within one year +€3,846
up €3,846 (+7.2%), from €53,763 to €57,610
- Reserves -€50,260
down €50,260 (-41.9%), from €120,060 to €69,800
- Accrued charges and deferred income -€18,750
no longer reported in 2025 (was €18,750)
- Tax, wage and social debts -€7,909
no longer reported in 2025 (was €7,909)
- Other debts -€7,790
no longer reported in 2025 (was €7,790)
- Gross operating margin -€43,374
down €43,374 (-85.1%), from €50,954 to €7,581
- Taxes -€9,617
down €9,617 (-89.0%), from €10,811 to €1,194
- Other operating charges -€4,576
down €4,576 (-88.6%), from €5,167 to €591
- Financial income +€1,345
up €1,345 (+82.6%), from €1,627 to €2,972
- Depreciation -€999
down €999 (-13.5%), from €7,422 to €6,423
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.
Derived cash bridge
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 | €163,517 | €78,313 | -€85,204 | -52.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,075 | €11,652 | -€6,423 | -35.5% |
| Tangible fixed assets | 22/27 | €18,075 | €11,652 | -€6,423 | -35.5% |
| Plant, machinery and equipment | 23 | €6,671 | €5,039 | -€1,632 | -24.5% |
| Furniture and vehicles | 24 | €6,961 | €2,640 | -€4,320 | -62.1% |
| Other tangible fixed assets | 26 | €4,443 | €3,972 | -€471 | -10.6% |
| Current assets | 29/58 | €145,442 | €66,662 | -€78,781 | -54.2% |
| Amounts receivable within one year | 40/41 | €53,763 | €57,610 | +€3,846 | +7.2% |
| Other amounts receivable | 41 | €53,763 | €57,610 | +€3,846 | +7.2% |
| Cash at bank and in hand | 54/58 | €90,526 | €8,288 | -€82,238 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,154 | €764 | -€389 | -33.8% |
| Total equity and liabilities | 10/49 | €163,517 | €78,313 | -€85,204 | -52.1% |
| Equity | 10/15 | €126,926 | €76,666 | -€50,260 | -39.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,060 | €69,800 | -€50,260 | -41.9% |
| Distributable reserves | 133 | €120,060 | €69,800 | -€50,260 | -41.9% |
| Profit (loss) carried forward | 14 | €666 | €666 | = | 0.0% |
| Amounts payable | 17/49 | €36,591 | €1,647 | -€34,944 | -95.5% |
| Amounts payable within one year | 42/48 | €17,841 | €1,647 | -€16,194 | -90.8% |
| Trade debts | 44 | €2,142 | €1,647 | -€495 | -23.1% |
| Suppliers | 440/4 | €2,142 | €1,647 | -€495 | -23.1% |
| Taxes, remuneration and social security | 45 | €7,909 | - | -€7,909 | |
| Taxes | 450/3 | €7,909 | - | -€7,909 | |
| Other amounts payable | 47/48 | €7,790 | - | -€7,790 | |
| Accrued charges and deferred income | 492/3 | €18,750 | - | -€18,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,422 | €6,423 | -€999 | -13.5% |
| Other operating charges | 640/8 | €5,167 | €591 | -€4,576 | -88.6% |
| Non-recurring operating charges | 66A | €159 | - | -€159 | |
| Gross operating margin | 9900 | €50,954 | €7,581 | -€43,374 | -85.1% |
| Operating profit (loss) | 9901 | €38,206 | €567 | -€37,639 | -98.5% |
| Financial income | 75/76B | €1,627 | €2,972 | +€1,345 | +82.6% |
| Recurring financial income | 75 | €1,627 | €2,972 | +€1,345 | +82.6% |
| Financial charges | 65/66B | €355 | €405 | +€49 | +13.9% |
| Recurring financial charges | 65 | €355 | €405 | +€49 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €39,478 | €3,134 | -€36,344 | -92.1% |
| Income taxes | 67/77 | €10,811 | €1,194 | -€9,617 | -89.0% |
| Profit (loss) for the period | 9904 | €28,667 | €1,940 | -€26,727 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,667 | €1,940 | -€26,727 | -93.2% |
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 18 October 2026 via checked.be.