DORSAY: 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.
DORSAY
Largest movements
- Receivables within one year +€38,862
up €38,862 (+52.8%), from €73,551 to €112,413
of which Other amounts receivable: +€20,936
- Cash -€1,500
down €1,500 (-35.1%), from €4,280 to €2,780
mainly Receivables within one year (-€38,862) and Tax, wage and social debts (-€1,266)
- Trade debts +€23,916
up €23,916 (+38.0%), from €62,942 to €86,858
- Profit (loss) carried forward +€13,883
up €13,883, from -€12,855 to €1,028
- Tax, wage and social debts -€1,266
down €1,266 (-18.9%), from €6,687 to €5,421
- Gross operating margin +€11,985
up €11,985 (+813.6%), from €1,473 to €13,458
- Financial income +€1,447
up €1,447 (+448.3%), from €323 to €1,770
- Depreciation -€379
down €379 (-32.2%), from €1,177 to €798
- Financial charges +€285
up €285 (+108.6%), from €262 to €547
- Other operating charges -€182
no longer reported in 2022 (was €182)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,161 | €116,693 | +€36,532 | +45.6% |
| Fixed assets | 21/28 | €1,401 | €572 | -€830 | -59.2% |
| Tangible fixed assets | 22/27 | €1,401 | €572 | -€830 | -59.2% |
| Furniture and vehicles | 24 | €1,401 | €572 | -€830 | -59.2% |
| Current assets | 29/58 | €78,760 | €116,122 | +€37,362 | +47.4% |
| Amounts receivable within one year | 40/41 | €73,551 | €112,413 | +€38,862 | +52.8% |
| Trade receivables | 40 | €67,926 | €85,853 | +€17,926 | +26.4% |
| Other amounts receivable | 41 | €5,625 | €26,560 | +€20,936 | +372.2% |
| Cash at bank and in hand | 54/58 | €4,280 | €2,780 | -€1,500 | -35.1% |
| Deferred charges and accrued income | 490/1 | €929 | €929 | = | 0.0% |
| Total equity and liabilities | 10/49 | €80,161 | €116,693 | +€36,532 | +45.6% |
| Equity | 10/15 | -€1,716 | €12,167 | +€13,883 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,939 | €4,939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,079 | €3,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,855 | €1,028 | +€13,883 | |
| Amounts payable | 17/49 | €81,877 | €104,526 | +€22,649 | +27.7% |
| Amounts payable within one year | 42/48 | €81,877 | €104,526 | +€22,649 | +27.7% |
| Trade debts | 44 | €62,942 | €86,858 | +€23,916 | +38.0% |
| Suppliers | 440/4 | €62,942 | €86,858 | +€23,916 | +38.0% |
| Advances received on contracts in progress | 46 | €12,248 | €12,248 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,687 | €5,421 | -€1,266 | -18.9% |
| Taxes | 450/3 | €6,687 | €5,421 | -€1,266 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €798 | -€379 | -32.2% |
| Other operating charges | 640/8 | €182 | - | -€182 | |
| Gross operating margin | 9900 | €1,473 | €13,458 | +€11,985 | +813.6% |
| Operating profit (loss) | 9901 | €114 | €12,660 | +€12,545 | +10966.1% |
| Financial income | 75/76B | €323 | €1,770 | +€1,447 | +448.3% |
| Recurring financial income | 75 | €323 | €1,770 | +€1,447 | +448.3% |
| Financial charges | 65/66B | €262 | €547 | +€285 | +108.6% |
| Recurring financial charges | 65 | €262 | €547 | +€285 | +108.6% |
| Profit (loss) for the period before taxes | 9903 | €175 | €13,883 | +€13,708 | +7832.5% |
| Profit (loss) for the period | 9904 | €175 | €13,883 | +€13,708 | +7832.5% |
| Profit (loss) for the period to be appropriated | 9905 | €175 | €13,883 | +€13,708 | +7832.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.