DORNES: 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.
DORNES
Largest movements
- Receivables within one year -€23,838
down €23,838 (-7.9%), from €301,741 to €277,904
of which Other amounts receivable: -€24,041
- Cash +€7,367
up €7,367 (+27.3%), from €26,975 to €34,342
mainly Net result for the year (+€35,007) and Receivables within one year (+€23,838)
- Deferred charges and accrued income +€4,282
up €4,282 (+25.0%), from €17,147 to €21,429
- Other debts -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Reserves +€34,998
up €34,998 (+13.5%), from €258,677 to €293,675
of which Tax-exempt reserves: +€19,998
- Provisions +€5,000
up €5,000 (+10.0%), from €50,000 to €55,000
- Gross operating margin +€1,824
up €1,824 (+4.1%), from €44,700 to €46,524
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 | €418,153 | €405,964 | -€12,189 | -2.9% |
| Fixed assets | 21/28 | €72,290 | €72,290 | = | 0.0% |
| Tangible fixed assets | 22/27 | €72,290 | €72,290 | = | 0.0% |
| Land and buildings | 22 | €72,290 | €72,290 | = | 0.0% |
| Current assets | 29/58 | €345,863 | €333,675 | -€12,189 | -3.5% |
| Amounts receivable within one year | 40/41 | €301,741 | €277,904 | -€23,838 | -7.9% |
| Trade receivables | 40 | - | €204 | +€204 | |
| Other amounts receivable | 41 | €301,741 | €277,700 | -€24,041 | -8.0% |
| Cash at bank and in hand | 54/58 | €26,975 | €34,342 | +€7,367 | +27.3% |
| Deferred charges and accrued income | 490/1 | €17,147 | €21,429 | +€4,282 | +25.0% |
| Total equity and liabilities | 10/49 | €418,153 | €405,964 | -€12,189 | -2.9% |
| Equity | 10/15 | €312,190 | €347,197 | +€35,007 | +11.2% |
| Contributions | 10/11 | €52,749 | €52,749 | = | 0.0% |
| Reserves | 13 | €258,677 | €293,675 | +€34,998 | +13.5% |
| Tax-exempt reserves | 132 | €44,677 | €64,675 | +€19,998 | +44.8% |
| Distributable reserves | 133 | €214,000 | €229,000 | +€15,000 | +7.0% |
| Profit (loss) carried forward | 14 | €764 | €773 | +€10 | +1.3% |
| Provisions and deferred taxes | 16 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Major repairs and maintenance | 162 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Amounts payable | 17/49 | €55,963 | €3,767 | -€52,196 | -93.3% |
| Amounts payable within one year | 42/48 | €52,963 | €767 | -€52,196 | -98.6% |
| Trade debts | 44 | €2,963 | €767 | -€2,196 | -74.1% |
| Suppliers | 440/4 | €2,963 | €767 | -€2,196 | -74.1% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,339 | €3,439 | +€100 | +3.0% |
| Gross operating margin | 9900 | €44,700 | €46,524 | +€1,824 | +4.1% |
| Operating profit (loss) | 9901 | €36,361 | €38,085 | +€1,724 | +4.7% |
| Financial income | 75/76B | €10,161 | €9,987 | -€174 | -1.7% |
| Recurring financial income | 75 | €10,161 | €9,987 | -€174 | -1.7% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €46,478 | €48,027 | +€1,549 | +3.3% |
| Income taxes | 67/77 | €12,900 | €13,020 | +€120 | +0.9% |
| Profit (loss) for the period | 9904 | €33,578 | €35,007 | +€1,429 | +4.3% |
| Transfer to tax-exempt reserves | 689 | - | €19,998 | +€19,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,578 | €15,010 | -€18,568 | -55.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.