DOREMY CONSULT: 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.
DOREMY CONSULT
Largest movements
- Cash +€14,614
up €14,614 (+14.5%), from €100,472 to €115,087
mainly Net result for the year (+€102,421) and Other debts (+€25,476)
- Tangible fixed assets -€6,434
down €6,434 (-29.8%), from €21,584 to €15,150
of which Furniture and vehicles: -€4,469
- Other debts +€25,476
up €25,476 (+30.7%), from €82,927 to €108,403
- Profit (loss) carried forward -€25,111
no longer reported in 2025 (was €25,111)
- Tax, wage and social debts +€7,237
up €7,237 (+22.5%), from €32,227 to €39,464
- Gross operating margin +€7,122
up €7,122 (+5.3%), from €133,704 to €140,826
- Depreciation -€4,126
down €4,126 (-33.2%), from €12,419 to €8,293
- Taxes +€2,065
up €2,065 (+7.5%), from €27,450 to €29,515
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 | €143,415 | €151,048 | +€7,633 | +5.3% |
| Fixed assets | 21/28 | €21,584 | €15,150 | -€6,434 | -29.8% |
| Tangible fixed assets | 22/27 | €21,584 | €15,150 | -€6,434 | -29.8% |
| Land and buildings | 22 | €15,488 | €12,682 | -€2,807 | -18.1% |
| Plant, machinery and equipment | 23 | €1,627 | €2,468 | +€841 | +51.7% |
| Furniture and vehicles | 24 | €4,469 | - | -€4,469 | |
| Current assets | 29/58 | €121,831 | €135,898 | +€14,067 | +11.5% |
| Amounts receivable within one year | 40/41 | €19,759 | €19,206 | -€554 | -2.8% |
| Trade receivables | 40 | €18,813 | €19,206 | +€393 | +2.1% |
| Other amounts receivable | 41 | €946 | - | -€946 | |
| Cash at bank and in hand | 54/58 | €100,472 | €115,087 | +€14,614 | +14.5% |
| Deferred charges and accrued income | 490/1 | €1,599 | €1,606 | +€6 | +0.4% |
| Total equity and liabilities | 10/49 | €143,415 | €151,048 | +€7,633 | +5.3% |
| Equity | 10/15 | €28,111 | €3,000 | -€25,111 | -89.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,111 | - | -€25,111 | |
| Amounts payable | 17/49 | €115,303 | €148,048 | +€32,744 | +28.4% |
| Amounts payable within one year | 42/48 | €115,303 | €148,048 | +€32,744 | +28.4% |
| Trade debts | 44 | €149 | €181 | +€32 | +21.2% |
| Suppliers | 440/4 | €149 | €181 | +€32 | +21.2% |
| Taxes, remuneration and social security | 45 | €32,227 | €39,464 | +€7,237 | +22.5% |
| Taxes | 450/3 | €32,227 | €39,464 | +€7,237 | +22.5% |
| Other amounts payable | 47/48 | €82,927 | €108,403 | +€25,476 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,419 | €8,293 | -€4,126 | -33.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €133,704 | €140,826 | +€7,122 | +5.3% |
| Operating profit (loss) | 9901 | €120,898 | €132,133 | +€11,236 | +9.3% |
| Financial income | 75/76B | €877 | €0 | -€877 | -100.0% |
| Recurring financial income | 75 | €877 | €0 | -€877 | -100.0% |
| Financial charges | 65/66B | €180 | €197 | +€17 | +9.4% |
| Recurring financial charges | 65 | €180 | €197 | +€17 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €121,594 | €131,936 | +€10,342 | +8.5% |
| Income taxes | 67/77 | €27,450 | €29,515 | +€2,065 | +7.5% |
| Profit (loss) for the period | 9904 | €94,144 | €102,421 | +€8,277 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €94,144 | €102,421 | +€8,277 | +8.8% |
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.