DORIFRAN: what changed
Two fiscal 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.
DORIFRAN
Largest movements
- Receivables within one year +€16,999
up €16,999 (+29.7%), from €57,307 to €74,307
of which Other amounts receivable: +€21,935
- Cash +€16,064
up €16,064 (+11.3%), from €142,342 to €158,405
mainly Net result for the year (+€50,994) and Other debts (+€11,185)
- Deferred charges and accrued income +€7,426
up €7,426 (+11.6%), from €63,858 to €71,284
- Profit (loss) carried forward +€47,172
no longer reported in 2025 (was -€47,172)
- Trade debts -€13,196
down €13,196 (-90.0%), from €14,654 to €1,459
- Other debts +€11,185
new in 2025: €11,185
- Tax, wage and social debts -€7,639
down €7,639 (-6.4%), from €119,488 to €111,849
of which Remuneration and social security: -€3,912
- Staff costs -€58,867
down €58,867 (-3.9%), from €1.5m to €1.4m
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 | €263,507 | €303,996 | +€40,489 | +15.4% |
| Current assets | 29/58 | €263,507 | €303,996 | +€40,489 | +15.4% |
| Amounts receivable within one year | 40/41 | €57,307 | €74,307 | +€16,999 | +29.7% |
| Trade receivables | 40 | €19,273 | €14,338 | -€4,936 | -25.6% |
| Other amounts receivable | 41 | €38,034 | €59,969 | +€21,935 | +57.7% |
| Cash at bank and in hand | 54/58 | €142,342 | €158,405 | +€16,064 | +11.3% |
| Deferred charges and accrued income | 490/1 | €63,858 | €71,284 | +€7,426 | +11.6% |
| Total equity and liabilities | 10/49 | €263,507 | €303,996 | +€40,489 | +15.4% |
| Equity | 10/15 | €40,964 | €90,292 | +€49,328 | +120.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,936 | €84,092 | +€2,155 | +2.6% |
| Tax-exempt reserves | 132 | €11,347 | €11,347 | = | 0.0% |
| Distributable reserves | 133 | €70,589 | €72,745 | +€2,155 | +3.1% |
| Profit (loss) carried forward | 14 | -€47,172 | - | +€47,172 | |
| Amounts payable | 17/49 | €222,543 | €213,704 | -€8,839 | -4.0% |
| Amounts payable within one year | 42/48 | €222,543 | €213,704 | -€8,839 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €88,401 | €89,211 | +€810 | +0.9% |
| Trade debts | 44 | €14,654 | €1,459 | -€13,196 | -90.0% |
| Suppliers | 440/4 | €14,654 | €1,459 | -€13,196 | -90.0% |
| Taxes, remuneration and social security | 45 | €119,488 | €111,849 | -€7,639 | -6.4% |
| Taxes | 450/3 | €3,727 | - | -€3,727 | |
| Remuneration and social security | 454/9 | €115,761 | €111,849 | -€3,912 | -3.4% |
| Other amounts payable | 47/48 | - | €11,185 | +€11,185 | |
| Remuneration, social security and pensions | 62 | €1,493,545 | €1,434,678 | -€58,867 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | - | -€1,138 | |
| Other operating charges | 640/8 | €614 | €1,068 | +€454 | +73.8% |
| Gross operating margin | 9900 | €1,499,170 | €1,493,815 | -€5,354 | -0.4% |
| Operating profit (loss) | 9901 | €3,873 | €58,069 | +€54,197 | +1399.5% |
| Financial income | 75/76B | €0 | €26 | +€26 | +8175.0% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +8175.0% |
| Financial charges | 65/66B | €3,252 | €419 | -€2,833 | -87.1% |
| Recurring financial charges | 65 | €3,252 | €419 | -€2,833 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €621 | €57,677 | +€57,056 | +9189.4% |
| Income taxes | 67/77 | - | €6,683 | +€6,683 | |
| Profit (loss) for the period | 9904 | €621 | €50,994 | +€50,373 | +8113.0% |
| Profit (loss) for the period to be appropriated | 9905 | €621 | €50,994 | +€50,373 | +8113.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.