DOSIS: 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.
DOSIS
Largest movements
- Tangible fixed assets +€11,330
up €11,330 (+50.2%), from €22,557 to €33,887
of which Furniture and vehicles: +€8,679
- Cash -€8,560
down €8,560 (-20.7%), from €41,334 to €32,774
mainly Investment in fixed assets (net) (-€21,373) and Receivables within one year (-€3,768)
- Receivables within one year +€3,768
up €3,768 (+12.1%), from €31,078 to €34,846
of which Trade receivables: +€5,123
- Deferred charges and accrued income -€1,059
down €1,059 (-29.6%), from €3,581 to €2,522
- Profit (loss) carried forward +€5,235
up €5,235 (+7.4%), from €70,495 to €75,730
- Current portion of long-term debt -€3,051
down €3,051 (-100%), from €3,051 to €0
- Short-term financial debts +€2,517
up €2,517 (+1,128%), from €223 to €2,740
- Gross operating margin -€28,959
down €28,959 (-52.9%), from €54,750 to €25,791
- Taxes -€6,629
down €6,629 (-69.4%), from €9,545 to €2,917
- Staff costs +€6,218
new in 2025: €6,218
- Financial charges -€656
down €656 (-44.0%), from €1,490 to €835
- Depreciation -€635
down €635 (-5.9%), from €10,677 to €10,042
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.
Derived cash bridge
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 | €99,050 | €104,529 | +€5,479 | +5.5% |
| Fixed assets | 21/28 | €23,057 | €34,387 | +€11,330 | +49.1% |
| Tangible fixed assets | 22/27 | €22,557 | €33,887 | +€11,330 | +50.2% |
| Land and buildings | 22 | - | €5,066 | +€5,066 | |
| Plant, machinery and equipment | 23 | €6,866 | €8,675 | +€1,809 | +26.4% |
| Furniture and vehicles | 24 | €4,863 | €13,542 | +€8,679 | +178% |
| Leasing and similar rights | 25 | €3,472 | €0 | -€3,472 | -100% |
| Other tangible fixed assets | 26 | €7,356 | €6,604 | -€752 | -10.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €75,993 | €70,142 | -€5,851 | -7.7% |
| Amounts receivable within one year | 40/41 | €31,078 | €34,846 | +€3,768 | +12.1% |
| Trade receivables | 40 | €26,309 | €31,432 | +€5,123 | +19.5% |
| Other amounts receivable | 41 | €4,769 | €3,414 | -€1,355 | -28.4% |
| Cash at bank and in hand | 54/58 | €41,334 | €32,774 | -€8,560 | -20.7% |
| Deferred charges and accrued income | 490/1 | €3,581 | €2,522 | -€1,059 | -29.6% |
| Total equity and liabilities | 10/49 | €99,050 | €104,529 | +€5,479 | +5.5% |
| Equity | 10/15 | €73,995 | €79,230 | +€5,235 | +7.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,495 | €75,730 | +€5,235 | +7.4% |
| Amounts payable | 17/49 | €25,055 | €25,299 | +€244 | +1.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,055 | €25,299 | +€244 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €3,051 | €0 | -€3,051 | -100% |
| Financial debts | 43 | €223 | €2,740 | +€2,517 | +1,128% |
| Credit institutions | 430/8 | €223 | €2,740 | +€2,517 | +1,128% |
| Trade debts | 44 | €5,444 | €5,871 | +€427 | +7.8% |
| Suppliers | 440/4 | €5,444 | €5,871 | +€427 | +7.8% |
| Taxes, remuneration and social security | 45 | €16,337 | €16,477 | +€140 | +0.9% |
| Taxes | 450/3 | €16,337 | €16,477 | +€140 | +0.9% |
| Other amounts payable | 47/48 | €0 | €212 | +€212 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €419 | +€419 | |
| Remuneration, social security and pensions | 62 | - | €6,218 | +€6,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,677 | €10,042 | -€635 | -5.9% |
| Other operating charges | 640/8 | €458 | €599 | +€141 | +30.8% |
| Gross operating margin | 9900 | €54,750 | €25,791 | -€28,959 | -52.9% |
| Operating profit (loss) | 9901 | €43,616 | €8,932 | -€34,684 | -79.5% |
| Financial income | 75/76B | €163 | €55 | -€108 | -66.2% |
| Recurring financial income | 75 | €163 | €55 | -€108 | -66.2% |
| Financial charges | 65/66B | €1,490 | €835 | -€656 | -44.0% |
| Recurring financial charges | 65 | €1,490 | €835 | -€656 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €42,288 | €8,152 | -€34,136 | -80.7% |
| Income taxes | 67/77 | €9,545 | €2,917 | -€6,629 | -69.4% |
| Profit (loss) for the period | 9904 | €32,742 | €5,235 | -€27,507 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,742 | €5,235 | -€27,507 | -84.0% |
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 15 October 2026 via checked.be.