DOSAMA: 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.
DOSAMA
Largest movements
- Cash +€139,900
up €139,900 (+475.0%), from €29,450 to €169,350
mainly Depreciation (+€104,084) and Debts after one year (+€50,000)
- Tangible fixed assets -€100,247
down €100,247 (-4.5%), from €2.2m to €2.1m
of which Land and buildings: -€79,044
- Debts after one year +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Other debts +€34,255
up €34,255 (+61.0%), from €56,180 to €90,435
- Reserves -€26,265
down €26,265 (-1.6%), from €1.6m to €1.6m
of which Tax-exempt reserves: -€26,265
- Gross operating margin -€92,886
down €92,886 (-48.4%), from €192,077 to €99,191
- Taxes -€16,705
down €16,705 (-98.7%), from €16,928 to €223
- Financial charges -€7,894
down €7,894 (-27.6%), from €28,578 to €20,684
- Depreciation -€4,235
down €4,235 (-3.9%), from €108,319 to €104,084
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 | €2,256,042 | €2,295,731 | +€39,689 | +1.8% |
| Fixed assets | 21/28 | €2,217,446 | €2,117,199 | -€100,247 | -4.5% |
| Tangible fixed assets | 22/27 | €2,217,446 | €2,117,199 | -€100,247 | -4.5% |
| Land and buildings | 22 | €2,146,001 | €2,066,957 | -€79,044 | -3.7% |
| Plant, machinery and equipment | 23 | €71,445 | €50,242 | -€21,203 | -29.7% |
| Current assets | 29/58 | €38,596 | €178,532 | +€139,936 | +362.6% |
| Amounts receivable within one year | 40/41 | €8,072 | €8,113 | +€41 | +0.5% |
| Other amounts receivable | 41 | €8,072 | €8,113 | +€41 | +0.5% |
| Cash at bank and in hand | 54/58 | €29,450 | €169,350 | +€139,900 | +475.0% |
| Deferred charges and accrued income | 490/1 | €1,074 | €1,069 | -€5 | -0.5% |
| Total equity and liabilities | 10/49 | €2,256,042 | €2,295,731 | +€39,689 | +1.8% |
| Equity | 10/15 | €1,989,059 | €1,946,159 | -€42,900 | -2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,620,645 | €1,594,380 | -€26,265 | -1.6% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €610,645 | €584,380 | -€26,265 | -4.3% |
| Distributable reserves | 133 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,414 | €251,779 | -€16,635 | -6.2% |
| Amounts payable | 17/49 | €266,983 | €349,572 | +€82,589 | +30.9% |
| Amounts payable after more than one year | 17 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Financial debts | 170/4 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Amounts payable within one year | 42/48 | €66,865 | €99,454 | +€32,589 | +48.7% |
| Trade debts | 44 | €1,621 | €1,713 | +€92 | +5.7% |
| Suppliers | 440/4 | €1,621 | €1,713 | +€92 | +5.7% |
| Taxes, remuneration and social security | 45 | €9,064 | €7,306 | -€1,758 | -19.4% |
| Taxes | 450/3 | €9,064 | €7,306 | -€1,758 | -19.4% |
| Other amounts payable | 47/48 | €56,180 | €90,435 | +€34,255 | +61.0% |
| Accrued charges and deferred income | 492/3 | €118 | €118 | = | 0.0% |
| Non-recurring operating income | 76A | €88,611 | - | -€88,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,319 | €104,084 | -€4,235 | -3.9% |
| Other operating charges | 640/8 | €17,393 | €17,100 | -€293 | -1.7% |
| Gross operating margin | 9900 | €192,077 | €99,191 | -€92,886 | -48.4% |
| Operating profit (loss) | 9901 | €66,365 | -€21,993 | -€88,358 | |
| Financial charges | 65/66B | €28,578 | €20,684 | -€7,894 | -27.6% |
| Recurring financial charges | 65 | €28,578 | €20,684 | -€7,894 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €37,787 | -€42,677 | -€80,464 | |
| Income taxes | 67/77 | €16,928 | €223 | -€16,705 | -98.7% |
| Profit (loss) for the period | 9904 | €20,859 | -€42,900 | -€63,759 | |
| Transfer from tax-exempt reserves | 789 | €26,265 | €26,265 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,124 | -€16,635 | -€63,759 |
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 28 September 2026 via checked.be.