DOS'by ELEGANCE: 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.
DOS'by ELEGANCE
Largest movements
- Cash -€8,232
down €8,232 (-52.2%), from €15,785 to €7,553
mainly Debts after one year (-€7,908) and Trade debts (-€6,801)
- Tangible fixed assets -€7,630
down €7,630 (-14.9%), from €51,305 to €43,675
of which Other tangible fixed assets: -€5,132
- Receivables within one year -€2,424
down €2,424 (-9.6%), from €25,253 to €22,830
of which Trade receivables: -€7,230
- Stocks and contracts +€1,161
up €1,161 (+12.1%), from €9,593 to €10,753
- Debts after one year -€7,908
down €7,908 (-25.0%), from €31,608 to €23,700
- Trade debts -€6,801
down €6,801 (-75.7%), from €8,986 to €2,184
- Profit (loss) carried forward -€2,011
down €2,011 (-4.9%), from €40,879 to €38,869
- Gross operating margin -€15,106
down €15,106 (-58.8%), from €25,703 to €10,597
- Staff costs -€5,253
no longer reported in 2025 (was €5,253)
- Taxes -€4,185
down €4,185, from €3,490 to -€695
- Financial income -€3,163
down €3,163 (-73.5%), from €4,302 to €1,139
- Financial charges +€2,316
up €2,316 (+117.2%), from €1,976 to €4,292
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 | €102,916 | €86,382 | -€16,534 | -16.1% |
| Fixed assets | 21/28 | €51,305 | €43,675 | -€7,630 | -14.9% |
| Tangible fixed assets | 22/27 | €51,305 | €43,675 | -€7,630 | -14.9% |
| Furniture and vehicles | 24 | €3,761 | €1,263 | -€2,498 | -66.4% |
| Other tangible fixed assets | 26 | €47,544 | €42,412 | -€5,132 | -10.8% |
| Current assets | 29/58 | €51,611 | €42,707 | -€8,903 | -17.3% |
| Stocks and contracts in progress | 3 | €9,593 | €10,753 | +€1,161 | +12.1% |
| Stocks | 30/36 | €9,593 | €10,753 | +€1,161 | +12.1% |
| Amounts receivable within one year | 40/41 | €25,253 | €22,830 | -€2,424 | -9.6% |
| Trade receivables | 40 | €7,230 | - | -€7,230 | |
| Other amounts receivable | 41 | €18,023 | €22,830 | +€4,806 | +26.7% |
| Cash at bank and in hand | 54/58 | €15,785 | €7,553 | -€8,232 | -52.2% |
| Deferred charges and accrued income | 490/1 | €980 | €1,572 | +€592 | +60.5% |
| Total equity and liabilities | 10/49 | €102,916 | €86,382 | -€16,534 | -16.1% |
| Equity | 10/15 | €41,663 | €39,653 | -€2,011 | -4.8% |
| Reserves | 13 | €784 | €784 | = | 0.0% |
| Non-distributable reserves | 130/1 | €784 | €784 | = | 0.0% |
| Reserves not available under the articles | 1311 | €784 | €784 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,879 | €38,869 | -€2,011 | -4.9% |
| Amounts payable | 17/49 | €61,252 | €46,730 | -€14,523 | -23.7% |
| Amounts payable after more than one year | 17 | €31,608 | €23,700 | -€7,908 | -25.0% |
| Financial debts | 170/4 | €31,608 | €23,700 | -€7,908 | -25.0% |
| Amounts payable within one year | 42/48 | €29,595 | €22,980 | -€6,615 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €7,556 | €7,908 | +€352 | +4.7% |
| Trade debts | 44 | €8,986 | €2,184 | -€6,801 | -75.7% |
| Suppliers | 440/4 | €8,986 | €2,184 | -€6,801 | -75.7% |
| Taxes, remuneration and social security | 45 | €13,053 | €12,887 | -€165 | -1.3% |
| Taxes | 450/3 | €13,053 | €12,887 | -€165 | -1.3% |
| Accrued charges and deferred income | 492/3 | €50 | €50 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,253 | - | -€5,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,382 | €5,948 | +€565 | +10.5% |
| Other operating charges | 640/8 | €3,875 | €4,202 | +€327 | +8.4% |
| Gross operating margin | 9900 | €25,703 | €10,597 | -€15,106 | -58.8% |
| Operating profit (loss) | 9901 | €11,192 | €447 | -€10,745 | -96.0% |
| Financial income | 75/76B | €4,302 | €1,139 | -€3,163 | -73.5% |
| Recurring financial income | 75 | €4,302 | €1,139 | -€3,163 | -73.5% |
| Financial charges | 65/66B | €1,976 | €4,292 | +€2,316 | +117.2% |
| Recurring financial charges | 65 | €1,976 | €4,292 | +€2,316 | +117.2% |
| Profit (loss) for the period before taxes | 9903 | €13,519 | -€2,706 | -€16,225 | |
| Income taxes | 67/77 | €3,490 | -€695 | -€4,185 | |
| Profit (loss) for the period | 9904 | €10,029 | -€2,011 | -€12,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,029 | -€2,011 | -€12,040 |
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 29 September 2026 via checked.be.