DOSIMMO: 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.
DOSIMMO
Largest movements
- Cash +€418,477
up €418,477 (+2930.1%), from €14,282 to €432,759
mainly Net result for the year (+€549,719) and Provisions (+€161,171)
- Receivables within one year +€297,719
up €297,719 (+46.0%), from €647,486 to €945,205
of which Other amounts receivable: +€290,000
- Tangible fixed assets -€177,087
down €177,087 (-12.6%), from €1.4m to €1.2m
of which Plant, machinery and equipment: -€116,810
- Reserves +€483,512
up €483,512 (+56.0%), from €862,778 to €1.3m
of which Tax-exempt reserves: +€483,512
- Provisions +€161,171
up €161,171 (+56.1%), from €287,158 to €448,329
- Debts after one year -€83,437
down €83,437 (-9.8%), from €853,038 to €769,601
- Short-term financial debts -€80,000
no longer reported in 2024 (was €80,000)
- Profit (loss) carried forward +€66,207
up €66,207 (+11.4%), from -€580,229 to -€514,022
- Gross operating margin +€253,197
up €253,197 (+44.6%), from €567,940 to €821,137
- Depreciation -€28,863
down €28,863 (-30.9%), from €93,446 to €64,583
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,238,028 | €2,754,399 | +€516,371 | +23.1% |
| Fixed assets | 21/28 | €1,407,950 | €1,230,863 | -€177,087 | -12.6% |
| Tangible fixed assets | 22/27 | €1,407,580 | €1,230,493 | -€177,087 | -12.6% |
| Land and buildings | 22 | €1,020,938 | €960,661 | -€60,277 | -5.9% |
| Plant, machinery and equipment | 23 | €386,642 | €269,832 | -€116,810 | -30.2% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €830,078 | €1,523,536 | +€693,458 | +83.5% |
| Amounts receivable within one year | 40/41 | €647,486 | €945,205 | +€297,719 | +46.0% |
| Trade receivables | 40 | €14,013 | €21,732 | +€7,719 | +55.1% |
| Other amounts receivable | 41 | €633,473 | €923,473 | +€290,000 | +45.8% |
| Current investments | 50/53 | €82 | €81 | -€1 | -1.0% |
| Cash at bank and in hand | 54/58 | €14,282 | €432,759 | +€418,477 | +2930.1% |
| Deferred charges and accrued income | 490/1 | €168,228 | €145,491 | -€22,737 | -13.5% |
| Total equity and liabilities | 10/49 | €2,238,028 | €2,754,399 | +€516,371 | +23.1% |
| Equity | 10/15 | €875,494 | €1,368,344 | +€492,850 | +56.3% |
| Contributions | 10/11 | €491,821 | €491,821 | = | 0.0% |
| Capital | 10 | €491,821 | €491,821 | = | 0.0% |
| Issued capital | 100 | €491,821 | €491,821 | = | 0.0% |
| Revaluation surpluses | 12 | €101,124 | €44,255 | -€56,869 | -56.2% |
| Reserves | 13 | €862,778 | €1,346,290 | +€483,512 | +56.0% |
| Non-distributable reserves | 130/1 | €1,304 | €1,304 | = | 0.0% |
| Legal reserve | 130 | €1,304 | €1,304 | = | 0.0% |
| Tax-exempt reserves | 132 | €861,474 | €1,344,986 | +€483,512 | +56.1% |
| Profit (loss) carried forward | 14 | -€580,229 | -€514,022 | +€66,207 | +11.4% |
| Provisions and deferred taxes | 16 | €287,158 | €448,329 | +€161,171 | +56.1% |
| Deferred taxes | 168 | €287,158 | €448,329 | +€161,171 | +56.1% |
| Amounts payable | 17/49 | €1,075,376 | €937,726 | -€137,650 | -12.8% |
| Amounts payable after more than one year | 17 | €853,038 | €769,601 | -€83,437 | -9.8% |
| Financial debts | 170/4 | €853,038 | €769,601 | -€83,437 | -9.8% |
| Amounts payable within one year | 42/48 | €210,816 | €144,125 | -€66,690 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €83,437 | €83,437 | = | 0.0% |
| Financial debts | 43 | €80,000 | - | -€80,000 | |
| Credit institutions | 430/8 | €80,000 | - | -€80,000 | |
| Trade debts | 44 | €1,757 | €15,686 | +€13,929 | +792.7% |
| Suppliers | 440/4 | €1,757 | €15,686 | +€13,929 | +792.7% |
| Taxes, remuneration and social security | 45 | €620 | - | -€620 | |
| Remuneration and social security | 454/9 | €620 | - | -€620 | |
| Other amounts payable | 47/48 | €45,002 | €45,002 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,522 | €24,000 | +€12,478 | +108.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,446 | €64,583 | -€28,863 | -30.9% |
| Other operating charges | 640/8 | €24,093 | €24,159 | +€66 | +0.3% |
| Gross operating margin | 9900 | €567,940 | €821,137 | +€253,197 | +44.6% |
| Operating profit (loss) | 9901 | €450,401 | €732,395 | +€281,994 | +62.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1625.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1625.0% |
| Financial charges | 65/66B | €20,647 | €21,506 | +€859 | +4.2% |
| Recurring financial charges | 65 | €20,647 | €21,506 | +€859 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €429,753 | €710,890 | +€281,136 | +65.4% |
| Transfer from deferred taxes | 780 | €85,091 | €12,420 | -€72,671 | -85.4% |
| Transfer to deferred taxes | 680 | €135,000 | €173,591 | +€38,591 | +28.6% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -50.0% |
| Profit (loss) for the period | 9904 | €379,845 | €549,719 | +€169,874 | +44.7% |
| Transfer from tax-exempt reserves | 789 | €64,756 | €37,261 | -€27,495 | -42.5% |
| Transfer to tax-exempt reserves | 689 | €372,648 | €520,773 | +€148,126 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,953 | €66,207 | -€5,746 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.