DORISSEN CONSULT: what changed
DORISSEN CONSULT
Largest movements
- Cash +€26,577
up €26,577 (+127%), from €20,866 to €47,444
mainly Net result for the year (+€65,503) and Receivables within one year (+€10,470)
- Receivables after one year +€24,450
new in 2025: €24,450
- Receivables within one year -€10,470
down €10,470 (-54.5%), from €19,208 to €8,738
of which Other amounts receivable: -€10,642
- Tangible fixed assets -€3,519
down €3,519 (-38.4%), from €9,166 to €5,647
- Reserves +€29,441
up €29,441 (+86.4%), from €34,062 to €63,503
- Short-term financial debts +€6,324
new in 2025: €6,324
- Tax, wage and social debts +€3,062
up €3,062 (+46.1%), from €6,644 to €9,706
of which Taxes: +€2,494
- Other debts -€1,309
down €1,309 (-39.5%), from €3,311 to €2,002
- Gross operating margin +€62,189
up €62,189 (+126%), from €49,221 to €111,410
- Taxes +€5,046
up €5,046 (+39.6%), from €12,756 to €17,802
- Depreciation +€2,262
up €2,262 (+180%), from €1,257 to €3,519
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 | €50,763 | €87,995 | +€37,232 | +73.3% |
| Fixed assets | 21/28 | €9,166 | €5,647 | -€3,519 | -38.4% |
| Tangible fixed assets | 22/27 | €9,166 | €5,647 | -€3,519 | -38.4% |
| Furniture and vehicles | 24 | €9,166 | €5,647 | -€3,519 | -38.4% |
| Current assets | 29/58 | €41,597 | €82,348 | +€40,751 | +98.0% |
| Amounts receivable after more than one year | 29 | - | €24,450 | +€24,450 | |
| Other amounts receivable | 291 | - | €24,450 | +€24,450 | |
| Amounts receivable within one year | 40/41 | €19,208 | €8,738 | -€10,470 | -54.5% |
| Trade receivables | 40 | €101 | €274 | +€173 | +170% |
| Other amounts receivable | 41 | €19,106 | €8,464 | -€10,642 | -55.7% |
| Cash at bank and in hand | 54/58 | €20,866 | €47,444 | +€26,577 | +127% |
| Deferred charges and accrued income | 490/1 | €1,524 | €1,716 | +€193 | +12.7% |
| Total equity and liabilities | 10/49 | €50,763 | €87,995 | +€37,232 | +73.3% |
| Equity | 10/15 | €37,062 | €66,503 | +€29,441 | +79.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,062 | €63,503 | +€29,441 | +86.4% |
| Distributable reserves | 133 | €34,062 | €63,503 | +€29,441 | +86.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,701 | €21,492 | +€7,791 | +56.9% |
| Amounts payable within one year | 42/48 | €13,701 | €21,492 | +€7,791 | +56.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €6,324 | +€6,324 | |
| Credit institutions | 430/8 | - | €6,324 | +€6,324 | |
| Trade debts | 44 | €3,746 | €3,460 | -€286 | -7.6% |
| Suppliers | 440/4 | €3,746 | €3,460 | -€286 | -7.6% |
| Taxes, remuneration and social security | 45 | €6,644 | €9,706 | +€3,062 | +46.1% |
| Taxes | 450/3 | €6,644 | €9,137 | +€2,494 | +37.5% |
| Remuneration and social security | 454/9 | €0 | €568 | +€568 | |
| Other amounts payable | 47/48 | €3,311 | €2,002 | -€1,309 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €3,519 | +€2,262 | +180% |
| Other operating charges | 640/8 | €636 | €935 | +€299 | +47.0% |
| Non-recurring operating charges | 66A | - | €23,350 | +€23,350 | |
| Gross operating margin | 9900 | €49,221 | €111,410 | +€62,189 | +126% |
| Operating profit (loss) | 9901 | €47,328 | €83,606 | +€36,279 | +76.7% |
| Financial income | 75/76B | €61 | €400 | +€339 | +552% |
| Recurring financial income | 75 | €61 | €400 | +€339 | +552% |
| Financial charges | 65/66B | €571 | €702 | +€131 | +23.0% |
| Recurring financial charges | 65 | €571 | €702 | +€131 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €46,818 | €83,305 | +€36,487 | +77.9% |
| Income taxes | 67/77 | €12,756 | €17,802 | +€5,046 | +39.6% |
| Profit (loss) for the period | 9904 | €34,062 | €65,503 | +€31,441 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,062 | €65,503 | +€31,441 | +92.3% |
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.