Dos Amigos: 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.
Dos Amigos
Largest movements
- Cash +€43,844
up €43,844 (+2029.4%), from €2,160 to €46,005
mainly Other debts (+€21,830) and Net result for the year (+€21,229)
- Tangible fixed assets +€24,433
up €24,433 (+76.4%), from €32,000 to €56,433
of which Furniture and vehicles: +€21,551
- Receivables within one year -€17,080
down €17,080 (-92.8%), from €18,411 to €1,331
of which Trade receivables: -€17,262
- Stocks and contracts +€4,747
up €4,747 (+63.4%), from €7,481 to €12,228
- Other debts +€21,830
up €21,830 (+95.2%), from €22,935 to €44,764
- Profit (loss) carried forward +€21,229
up €21,229, from -€10,480 to €10,749
- Tax, wage and social debts +€18,476
up €18,476 (+388.2%), from €4,759 to €23,235
of which Taxes: +€13,970
- Accrued charges and deferred income -€14,000
no longer reported in 2025 (was €14,000)
- Current portion of long-term debt +€3,777
up €3,777 (+76.6%), from €4,933 to €8,710
- Gross operating margin +€75,859
up €75,859 (+167.7%), from €45,243 to €121,102
- Staff costs +€46,244
up €46,244 (+149.4%), from €30,957 to €77,200
- Depreciation +€4,408
up €4,408 (+38.8%), from €11,349 to €15,757
- Taxes +€3,454
new in 2025: €3,454
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 | €61,294 | €116,454 | +€55,161 | +90.0% |
| Fixed assets | 21/28 | €32,000 | €56,433 | +€24,433 | +76.4% |
| Tangible fixed assets | 22/27 | €32,000 | €56,433 | +€24,433 | +76.4% |
| Land and buildings | 22 | €17,381 | €18,706 | +€1,325 | +7.6% |
| Plant, machinery and equipment | 23 | €2,750 | €4,307 | +€1,558 | +56.7% |
| Furniture and vehicles | 24 | €11,869 | €33,420 | +€21,551 | +181.6% |
| Current assets | 29/58 | €29,294 | €60,021 | +€30,727 | +104.9% |
| Stocks and contracts in progress | 3 | €7,481 | €12,228 | +€4,747 | +63.4% |
| Stocks | 30/36 | €7,481 | €12,228 | +€4,747 | +63.4% |
| Amounts receivable within one year | 40/41 | €18,411 | €1,331 | -€17,080 | -92.8% |
| Trade receivables | 40 | €17,262 | - | -€17,262 | |
| Other amounts receivable | 41 | €1,150 | €1,331 | +€182 | +15.8% |
| Cash at bank and in hand | 54/58 | €2,160 | €46,005 | +€43,844 | +2029.4% |
| Deferred charges and accrued income | 490/1 | €1,241 | €457 | -€784 | -63.1% |
| Total equity and liabilities | 10/49 | €61,294 | €116,454 | +€55,161 | +90.0% |
| Equity | 10/15 | -€2,451 | €18,778 | +€21,229 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,029 | €3,029 | = | 0.0% |
| Distributable reserves | 133 | €3,029 | €3,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,480 | €10,749 | +€21,229 | |
| Amounts payable | 17/49 | €63,745 | €97,676 | +€33,932 | +53.2% |
| Amounts payable after more than one year | 17 | €11,006 | €14,411 | +€3,404 | +30.9% |
| Financial debts | 170/4 | €11,006 | €14,411 | +€3,404 | +30.9% |
| Amounts payable within one year | 42/48 | €38,738 | €83,266 | +€44,527 | +114.9% |
| Current portion of amounts payable after more than one year | 42 | €4,933 | €8,710 | +€3,777 | +76.6% |
| Trade debts | 44 | €6,111 | €6,556 | +€445 | +7.3% |
| Suppliers | 440/4 | €6,111 | €6,556 | +€445 | +7.3% |
| Taxes, remuneration and social security | 45 | €4,759 | €23,235 | +€18,476 | +388.2% |
| Taxes | 450/3 | €1,233 | €15,203 | +€13,970 | +1132.8% |
| Remuneration and social security | 454/9 | €3,526 | €8,032 | +€4,505 | +127.8% |
| Other amounts payable | 47/48 | €22,935 | €44,764 | +€21,830 | +95.2% |
| Accrued charges and deferred income | 492/3 | €14,000 | - | -€14,000 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €30,957 | €77,200 | +€46,244 | +149.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,349 | €15,757 | +€4,408 | +38.8% |
| Other operating charges | 640/8 | €1,947 | €2,050 | +€102 | +5.3% |
| Gross operating margin | 9900 | €45,243 | €121,102 | +€75,859 | +167.7% |
| Operating profit (loss) | 9901 | €990 | €26,095 | +€25,105 | +2536.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €924 | €1,414 | +€490 | +53.1% |
| Recurring financial charges | 65 | €924 | €1,414 | +€490 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €66 | €24,683 | +€24,617 | +37174.3% |
| Income taxes | 67/77 | - | €3,454 | +€3,454 | |
| Profit (loss) for the period | 9904 | €66 | €21,229 | +€21,163 | +31958.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66 | €21,229 | +€21,163 | +31958.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.