DORENT: 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.
DORENT
Largest movements
- Cash +€13,340
up €13,340 (+142.0%), from €9,396 to €22,737
mainly Net result for the year (+€19,452) and Depreciation (+€3,538)
- Tangible fixed assets +€4,915
up €4,915 (+64.1%), from €7,673 to €12,588
of which Other tangible fixed assets: +€5,409
- Reserves +€19,452
up €19,452 (+14.9%), from €130,424 to €149,876
of which Distributable reserves: +€19,452
- Taxes -€3,412
down €3,412 (-34.5%), from €9,896 to €6,484
- Depreciation +€1,951
up €1,951 (+123.0%), from €1,586 to €3,538
- Gross operating margin -€1,860
down €1,860 (-5.1%), from €36,603 to €34,743
- Financial charges +€844
up €844 (+161.9%), from €521 to €1,365
- Other operating charges +€547
up €547 (+16.3%), from €3,357 to €3,904
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 | €215,799 | €235,614 | +€19,815 | +9.2% |
| Fixed assets | 21/28 | €7,673 | €12,588 | +€4,915 | +64.1% |
| Tangible fixed assets | 22/27 | €7,673 | €12,588 | +€4,915 | +64.1% |
| Plant, machinery and equipment | 23 | €1,414 | €920 | -€494 | -34.9% |
| Other tangible fixed assets | 26 | €6,259 | €11,668 | +€5,409 | +86.4% |
| Current assets | 29/58 | €208,126 | €223,026 | +€14,900 | +7.2% |
| Stocks and contracts in progress | 3 | €195,803 | €195,803 | = | 0.0% |
| Stocks | 30/36 | €195,803 | €195,803 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,516 | +€1,516 | |
| Other amounts receivable | 41 | - | €1,516 | +€1,516 | |
| Cash at bank and in hand | 54/58 | €9,396 | €22,737 | +€13,340 | +142.0% |
| Deferred charges and accrued income | 490/1 | €2,926 | €2,970 | +€44 | +1.5% |
| Total equity and liabilities | 10/49 | €215,799 | €235,614 | +€19,815 | +9.2% |
| Equity | 10/15 | €200,424 | €219,876 | +€19,452 | +9.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €130,424 | €149,876 | +€19,452 | +14.9% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €123,424 | €142,876 | +€19,452 | +15.8% |
| Amounts payable | 17/49 | €15,375 | €15,738 | +€363 | +2.4% |
| Amounts payable within one year | 42/48 | €15,375 | €14,909 | -€466 | -3.0% |
| Trade debts | 44 | €1,800 | €2,466 | +€667 | +37.0% |
| Suppliers | 440/4 | €1,800 | €2,466 | +€667 | +37.0% |
| Taxes, remuneration and social security | 45 | €1,896 | - | -€1,896 | |
| Taxes | 450/3 | €1,896 | - | -€1,896 | |
| Other amounts payable | 47/48 | €11,679 | €12,442 | +€763 | +6.5% |
| Accrued charges and deferred income | 492/3 | - | €829 | +€829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,586 | €3,538 | +€1,951 | +123.0% |
| Other operating charges | 640/8 | €3,357 | €3,904 | +€547 | +16.3% |
| Gross operating margin | 9900 | €36,603 | €34,743 | -€1,860 | -5.1% |
| Operating profit (loss) | 9901 | €31,660 | €27,301 | -€4,359 | -13.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €521 | €1,365 | +€844 | +161.9% |
| Recurring financial charges | 65 | €521 | €1,365 | +€844 | +161.9% |
| Profit (loss) for the period before taxes | 9903 | €31,139 | €25,936 | -€5,203 | -16.7% |
| Income taxes | 67/77 | €9,896 | €6,484 | -€3,412 | -34.5% |
| Profit (loss) for the period | 9904 | €21,243 | €19,452 | -€1,791 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,243 | €19,452 | -€1,791 | -8.4% |
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 9 October 2026 via checked.be.