DOSA: 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.
DOSA
Largest movements
- Cash +€25,984
up €25,984 (+32.1%), from €81,058 to €107,042
mainly Net result for the year (+€29,860) and Depreciation (+€21,598)
- Tangible fixed assets -€21,598
down €21,598 (-24.1%), from €89,685 to €68,087
of which Furniture and vehicles: -€18,172
- Reserves +€11,860
up €11,860 (+5.3%), from €224,937 to €236,797
of which Distributable reserves: +€13,720
- Debts after one year -€8,749
down €8,749 (-25.4%), from €34,498 to €25,750
- Tax, wage and social debts +€6,000
up €6,000 (+596.6%), from €1,006 to €7,005
- Gross operating margin -€11,582
down €11,582 (-15.5%), from €74,934 to €63,352
- Depreciation +€8,993
up €8,993 (+71.3%), from €12,605 to €21,598
- Taxes -€6,379
down €6,379 (-33.9%), from €18,809 to €12,430
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 | €285,240 | €293,304 | +€8,064 | +2.8% |
| Fixed assets | 21/28 | €89,685 | €68,087 | -€21,598 | -24.1% |
| Tangible fixed assets | 22/27 | €89,685 | €68,087 | -€21,598 | -24.1% |
| Plant, machinery and equipment | 23 | €2,690 | €1,416 | -€1,274 | -47.3% |
| Furniture and vehicles | 24 | €72,315 | €54,143 | -€18,172 | -25.1% |
| Other tangible fixed assets | 26 | €14,680 | €12,528 | -€2,152 | -14.7% |
| Current assets | 29/58 | €195,555 | €225,217 | +€29,662 | +15.2% |
| Amounts receivable after more than one year | 29 | €92,300 | €92,300 | = | 0.0% |
| Other amounts receivable | 291 | €92,300 | €92,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,967 | €24,253 | +€2,286 | +10.4% |
| Trade receivables | 40 | €14,550 | €13,791 | -€758 | -5.2% |
| Other amounts receivable | 41 | €7,418 | €10,462 | +€3,044 | +41.0% |
| Cash at bank and in hand | 54/58 | €81,058 | €107,042 | +€25,984 | +32.1% |
| Deferred charges and accrued income | 490/1 | €230 | €1,622 | +€1,392 | +606.0% |
| Total equity and liabilities | 10/49 | €285,240 | €293,304 | +€8,064 | +2.8% |
| Equity | 10/15 | €231,137 | €242,997 | +€11,860 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €224,937 | €236,797 | +€11,860 | +5.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €223,077 | €236,797 | +€13,720 | +6.2% |
| Amounts payable | 17/49 | €54,103 | €50,307 | -€3,796 | -7.0% |
| Amounts payable after more than one year | 17 | €34,498 | €25,750 | -€8,749 | -25.4% |
| Financial debts | 170/4 | €34,498 | €25,750 | -€8,749 | -25.4% |
| Amounts payable within one year | 42/48 | €16,747 | €21,451 | +€4,704 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €9,289 | €8,749 | -€540 | -5.8% |
| Financial debts | 43 | €152 | - | -€152 | |
| Credit institutions | 430/8 | €152 | - | -€152 | |
| Trade debts | 44 | €2,440 | €3,761 | +€1,322 | +54.2% |
| Suppliers | 440/4 | €2,440 | €3,761 | +€1,322 | +54.2% |
| Taxes, remuneration and social security | 45 | €1,006 | €7,005 | +€6,000 | +596.6% |
| Taxes | 450/3 | €1,006 | €7,005 | +€6,000 | +596.6% |
| Other amounts payable | 47/48 | €3,861 | €1,936 | -€1,926 | -49.9% |
| Accrued charges and deferred income | 492/3 | €2,858 | €3,106 | +€249 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,605 | €21,598 | +€8,993 | +71.3% |
| Other operating charges | 640/8 | €1,221 | €1,271 | +€50 | +4.1% |
| Gross operating margin | 9900 | €74,934 | €63,352 | -€11,582 | -15.5% |
| Operating profit (loss) | 9901 | €61,107 | €40,483 | -€20,624 | -33.8% |
| Financial income | 75/76B | €3,776 | €3,552 | -€224 | -5.9% |
| Recurring financial income | 75 | €3,776 | €3,552 | -€224 | -5.9% |
| Financial charges | 65/66B | €1,232 | €1,745 | +€513 | +41.6% |
| Recurring financial charges | 65 | €1,232 | €1,745 | +€513 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €63,650 | €42,290 | -€21,361 | -33.6% |
| Income taxes | 67/77 | €18,809 | €12,430 | -€6,379 | -33.9% |
| Profit (loss) for the period | 9904 | €44,842 | €29,860 | -€14,982 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,842 | €29,860 | -€14,982 | -33.4% |
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 10 October 2026 via checked.be.