DORSET: 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.
DORSET
Largest movements
- Deferred charges and accrued income +€42,000
new in 2025: €42,000
- Cash -€39,723
down €39,723 (-36.0%), from €110,313 to €70,590
mainly Deferred charges and accrued income (-€42,000) and Investment in fixed assets (net) (-€15,452)
- Profit (loss) carried forward +€9,344
up €9,344 (+3.0%), from €315,275 to €324,619
- Gross operating margin +€1,953
up €1,953 (+6.5%), from €29,898 to €31,851
- Depreciation -€1,797
down €1,797 (-10.4%), from €17,259 to €15,462
- Other operating charges +€1,120
up €1,120 (+17.9%), from €6,273 to €7,393
- Taxes +€356
up €356 (+11.7%), from €3,046 to €3,402
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 | €451,501 | €458,059 | +€6,558 | +1.5% |
| Fixed assets | 21/28 | €273,335 | €273,325 | -€10 | 0.0% |
| Tangible fixed assets | 22/27 | €273,335 | €273,325 | -€10 | 0.0% |
| Land and buildings | 22 | €273,335 | €273,325 | -€10 | 0.0% |
| Current assets | 29/58 | €178,166 | €184,734 | +€6,568 | +3.7% |
| Amounts receivable within one year | 40/41 | €67,853 | €72,144 | +€4,291 | +6.3% |
| Other amounts receivable | 41 | €67,853 | €72,144 | +€4,291 | +6.3% |
| Cash at bank and in hand | 54/58 | €110,313 | €70,590 | -€39,723 | -36.0% |
| Deferred charges and accrued income | 490/1 | - | €42,000 | +€42,000 | |
| Total equity and liabilities | 10/49 | €451,501 | €458,059 | +€6,558 | +1.5% |
| Equity | 10/15 | €442,490 | €451,835 | +€9,344 | +2.1% |
| Contributions | 10/11 | €102,014 | €102,014 | = | 0.0% |
| Capital | 10 | €102,014 | €102,014 | = | 0.0% |
| Issued capital | 100 | €102,014 | €102,014 | = | 0.0% |
| Reserves | 13 | €25,201 | €25,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,201 | €10,201 | = | 0.0% |
| Legal reserve | 130 | €10,201 | €10,201 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,275 | €324,619 | +€9,344 | +3.0% |
| Amounts payable | 17/49 | €9,011 | €6,224 | -€2,786 | -30.9% |
| Amounts payable within one year | 42/48 | €9,011 | €6,224 | -€2,786 | -30.9% |
| Trade debts | 44 | €6,188 | €2,823 | -€3,365 | -54.4% |
| Suppliers | 440/4 | €6,188 | €2,823 | -€3,365 | -54.4% |
| Taxes, remuneration and social security | 45 | €2,823 | €3,402 | +€579 | +20.5% |
| Taxes | 450/3 | €2,823 | €3,402 | +€579 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,259 | €15,462 | -€1,797 | -10.4% |
| Other operating charges | 640/8 | €6,273 | €7,393 | +€1,120 | +17.9% |
| Gross operating margin | 9900 | €29,898 | €31,851 | +€1,953 | +6.5% |
| Operating profit (loss) | 9901 | €6,366 | €8,997 | +€2,630 | +41.3% |
| Financial income | 75/76B | €4,035 | €3,793 | -€242 | -6.0% |
| Recurring financial income | 75 | €4,035 | €3,793 | -€242 | -6.0% |
| Financial charges | 65/66B | €43 | €44 | +€1 | +2.0% |
| Recurring financial charges | 65 | €43 | €44 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,358 | €12,746 | +€2,387 | +23.0% |
| Income taxes | 67/77 | €3,046 | €3,402 | +€356 | +11.7% |
| Profit (loss) for the period | 9904 | €7,313 | €9,344 | +€2,032 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,313 | €9,344 | +€2,032 | +27.8% |
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 4 October 2026 via checked.be.