DORIS: 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.
DORIS
Largest movements
- Cash -€10,661
down €10,661 (-39.2%), from €27,223 to €16,562
mainly Other debts (-€13,000) and Receivables within one year (-€7,700)
- Tangible fixed assets -€8,261
down €8,261 (-31.5%), from €26,190 to €17,929
of which Furniture and vehicles: -€7,411
- Receivables within one year +€7,700
up €7,700 (+41.2%), from €18,713 to €26,413
of which Trade receivables: +€10,610
- Stocks and contracts +€1,304
up €1,304 (+8.7%), from €14,948 to €16,252
- Other debts -€13,000
down €13,000 (-56.5%), from €23,000 to €10,000
- Profit (loss) carried forward +€12,777
up €12,777, from -€10,395 to €2,382
- Trade debts -€7,553
no longer reported in 2024 (was €7,553)
- Debts after one year -€1,863
down €1,863 (-6.0%), from €31,261 to €29,398
- Other operating charges -€2,203
down €2,203 (-68.2%), from €3,233 to €1,030
- Depreciation +€1,592
up €1,592 (+15.5%), from €10,270 to €11,862
- Gross operating margin +€1,441
up €1,441 (+4.6%), from €31,078 to €32,520
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,074 | €77,156 | -€9,918 | -11.4% |
| Fixed assets | 21/28 | €26,190 | €17,929 | -€8,261 | -31.5% |
| Tangible fixed assets | 22/27 | €26,190 | €17,929 | -€8,261 | -31.5% |
| Land and buildings | 22 | €1,700 | €850 | -€850 | -50.0% |
| Furniture and vehicles | 24 | €24,490 | €17,079 | -€7,411 | -30.3% |
| Current assets | 29/58 | €60,884 | €59,227 | -€1,657 | -2.7% |
| Stocks and contracts in progress | 3 | €14,948 | €16,252 | +€1,304 | +8.7% |
| Stocks | 30/36 | €14,948 | €16,252 | +€1,304 | +8.7% |
| Amounts receivable within one year | 40/41 | €18,713 | €26,413 | +€7,700 | +41.2% |
| Trade receivables | 40 | €2,141 | €12,750 | +€10,610 | +495.6% |
| Other amounts receivable | 41 | €16,572 | €13,663 | -€2,909 | -17.6% |
| Cash at bank and in hand | 54/58 | €27,223 | €16,562 | -€10,661 | -39.2% |
| Total equity and liabilities | 10/49 | €87,074 | €77,156 | -€9,918 | -11.4% |
| Equity | 10/15 | €16,208 | €28,985 | +€12,777 | +78.8% |
| Contributions | 10/11 | €15,676 | €15,676 | = | 0.0% |
| Capital | 10 | €15,676 | €15,676 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €2,916 | €2,916 | = | 0.0% |
| Reserves | 13 | €10,927 | €10,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,349 | €1,349 | = | 0.0% |
| Legal reserve | 130 | €1,349 | €1,349 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,579 | €9,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,395 | €2,382 | +€12,777 | |
| Amounts payable | 17/49 | €70,866 | €48,171 | -€22,695 | -32.0% |
| Amounts payable after more than one year | 17 | €31,261 | €29,398 | -€1,863 | -6.0% |
| Financial debts | 170/4 | €31,261 | €29,398 | -€1,863 | -6.0% |
| Amounts payable within one year | 42/48 | €39,605 | €18,772 | -€20,833 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €2,106 | €2,133 | +€27 | +1.3% |
| Trade debts | 44 | €7,553 | - | -€7,553 | |
| Suppliers | 440/4 | €7,553 | - | -€7,553 | |
| Taxes, remuneration and social security | 45 | €6,946 | €6,639 | -€307 | -4.4% |
| Taxes | 450/3 | €6,946 | €6,639 | -€307 | -4.4% |
| Other amounts payable | 47/48 | €23,000 | €10,000 | -€13,000 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,270 | €11,862 | +€1,592 | +15.5% |
| Other operating charges | 640/8 | €3,233 | €1,030 | -€2,203 | -68.2% |
| Gross operating margin | 9900 | €31,078 | €32,520 | +€1,441 | +4.6% |
| Operating profit (loss) | 9901 | €17,576 | €19,629 | +€2,053 | +11.7% |
| Financial charges | 65/66B | €425 | €212 | -€213 | -50.0% |
| Recurring financial charges | 65 | €425 | €212 | -€213 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €17,151 | €19,416 | +€2,265 | +13.2% |
| Income taxes | 67/77 | €6,318 | €6,639 | +€321 | +5.1% |
| Profit (loss) for the period | 9904 | €10,833 | €12,777 | +€1,944 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,833 | €12,777 | +€1,944 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.