DORUKAY: 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.
DORUKAY
Largest movements
- Deferred charges and accrued income -€4,115
down €4,115 (-90.3%), from €4,556 to €441
- Tangible fixed assets -€3,277
down €3,277 (-51.9%), from €6,310 to €3,033
of which Furniture and vehicles: -€2,867
- Receivables within one year +€2,703
up €2,703 (+2.5%), from €106,573 to €109,276
of which Trade receivables: +€29,028
- Trade debts -€18,798
down €18,798 (-63.3%), from €29,673 to €10,875
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€9,852
up €9,852 (+37.8%), from €26,056 to €35,907
of which Remuneration and social security: +€8,195
- Debts after one year -€6,650
down €6,650 (-33.4%), from €19,881 to €13,231
- Profit (loss) carried forward +€1,561
up €1,561 (+20.7%), from €7,542 to €9,102
- Gross operating margin +€39,420
up €39,420 (+18.4%), from €214,630 to €254,051
- Staff costs +€11,551
up €11,551 (+5.8%), from €199,673 to €211,224
- Other operating charges +€6,139
up €6,139 (+29.6%), from €20,739 to €26,879
- Financial charges +€2,655
up €2,655 (+34.3%), from €7,743 to €10,398
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 | €131,282 | €126,640 | -€4,641 | -3.5% |
| Fixed assets | 21/28 | €11,500 | €8,271 | -€3,229 | -28.1% |
| Tangible fixed assets | 22/27 | €6,310 | €3,033 | -€3,277 | -51.9% |
| Plant, machinery and equipment | 23 | €410 | - | -€410 | |
| Furniture and vehicles | 24 | €5,900 | €3,033 | -€2,867 | -48.6% |
| Financial fixed assets | 28 | €5,190 | €5,238 | +€48 | +0.9% |
| Current assets | 29/58 | €119,782 | €118,370 | -€1,413 | -1.2% |
| Amounts receivable within one year | 40/41 | €106,573 | €109,276 | +€2,703 | +2.5% |
| Trade receivables | 40 | €49,882 | €78,910 | +€29,028 | +58.2% |
| Other amounts receivable | 41 | €56,692 | €30,366 | -€26,326 | -46.4% |
| Cash at bank and in hand | 54/58 | €8,652 | €8,652 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,556 | €441 | -€4,115 | -90.3% |
| Total equity and liabilities | 10/49 | €131,282 | €126,640 | -€4,641 | -3.5% |
| Equity | 10/15 | €28,002 | €29,562 | +€1,561 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,542 | €9,102 | +€1,561 | +20.7% |
| Amounts payable | 17/49 | €103,280 | €97,078 | -€6,202 | -6.0% |
| Amounts payable after more than one year | 17 | €19,881 | €13,231 | -€6,650 | -33.4% |
| Financial debts | 170/4 | €19,881 | €13,231 | -€6,650 | -33.4% |
| Amounts payable within one year | 42/48 | €83,399 | €83,847 | +€448 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €8,656 | €9,234 | +€578 | +6.7% |
| Financial debts | 43 | €19,014 | €17,830 | -€1,184 | -6.2% |
| Credit institutions | 430/8 | €19,014 | €17,830 | -€1,184 | -6.2% |
| Trade debts | 44 | €29,673 | €10,875 | -€18,798 | -63.3% |
| Suppliers | 440/4 | €29,673 | €10,875 | -€18,798 | -63.3% |
| Taxes, remuneration and social security | 45 | €26,056 | €35,907 | +€9,852 | +37.8% |
| Taxes | 450/3 | €2,186 | €3,843 | +€1,657 | +75.8% |
| Remuneration and social security | 454/9 | €23,870 | €32,065 | +€8,195 | +34.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €199,673 | €211,224 | +€11,551 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,810 | €3,277 | +€467 | +16.6% |
| Other operating charges | 640/8 | €20,739 | €26,879 | +€6,139 | +29.6% |
| Gross operating margin | 9900 | €214,630 | €254,051 | +€39,420 | +18.4% |
| Operating profit (loss) | 9901 | -€8,592 | €12,671 | +€21,263 | |
| Financial charges | 65/66B | €7,743 | €10,398 | +€2,655 | +34.3% |
| Recurring financial charges | 65 | €7,743 | €10,398 | +€2,655 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,335 | €2,273 | +€18,609 | |
| Income taxes | 67/77 | €863 | €713 | -€150 | -17.4% |
| Profit (loss) for the period | 9904 | -€17,198 | €1,561 | +€18,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,198 | €1,561 | +€18,759 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.