DORIANO: what changed
DORIANO
Largest movements
- Cash +€2,239
up €2,239 (+218%), from €1,026 to €3,264
mainly Net result for the year (+€1,393) and Depreciation (+€400)
- Tangible fixed assets -€400
down €400 (-73.1%), from €547 to €147
- Receivables within one year -€253
down €253 (-9.7%), from €2,613 to €2,360
- Deferred charges and accrued income -€105
no longer reported in 2025 (was €105)
- Profit (loss) carried forward +€1,393
up €1,393 (+6.6%), from -€21,010 to -€19,616
- Trade debts +€87
new in 2025: €87
- Turnover +€3,158
up €3,158 (+16.1%), from €19,629 to €22,787
- Gross operating margin +€2,438
up €2,438, from -€238 to €2,200
- Purchases and services +€720
up €720 (+3.6%), from €19,867 to €20,587
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,290 | €5,771 | +€1,480 | +34.5% |
| Fixed assets | 21/28 | €547 | €147 | -€400 | -73.1% |
| Tangible fixed assets | 22/27 | €547 | €147 | -€400 | -73.1% |
| Plant, machinery and equipment | 23 | €547 | €147 | -€400 | -73.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,744 | €5,624 | +€1,880 | +50.2% |
| Amounts receivable within one year | 40/41 | €2,613 | €2,360 | -€253 | -9.7% |
| Other amounts receivable | 41 | €2,613 | €2,360 | -€253 | -9.7% |
| Cash at bank and in hand | 54/58 | €1,026 | €3,264 | +€2,239 | +218% |
| Deferred charges and accrued income | 490/1 | €105 | - | -€105 | |
| Total equity and liabilities | 10/49 | €4,290 | €5,771 | +€1,480 | +34.5% |
| Equity | 10/15 | €4,190 | €5,584 | +€1,393 | +33.3% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,010 | -€19,616 | +€1,393 | +6.6% |
| Amounts payable | 17/49 | €100 | €187 | +€87 | +86.9% |
| Amounts payable within one year | 42/48 | €100 | €187 | +€87 | +86.9% |
| Trade debts | 44 | - | €87 | +€87 | |
| Suppliers | 440/4 | - | €87 | +€87 | |
| Taxes, remuneration and social security | 45 | €100 | €100 | = | 0.0% |
| Taxes | 450/3 | €100 | €100 | = | 0.0% |
| Turnover | 70 | €19,629 | €22,787 | +€3,158 | +16.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,867 | €20,587 | +€720 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€238 | €2,200 | +€2,438 | |
| Operating profit (loss) | 9901 | -€1,025 | €1,400 | +€2,426 | |
| Financial income | 75/76B | €158 | €135 | -€24 | -14.9% |
| Recurring financial income | 75 | €158 | €135 | -€24 | -14.9% |
| Financial charges | 65/66B | €55 | €54 | -€0 | -0.1% |
| Recurring financial charges | 65 | €55 | €54 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€922 | €1,480 | +€2,402 | |
| Income taxes | 67/77 | €100 | €87 | -€13 | -13.1% |
| Profit (loss) for the period | 9904 | -€1,022 | €1,393 | +€2,415 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,022 | €1,393 | +€2,415 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.