DOSSIES: 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.
DOSSIES
Largest movements
- Receivables after one year -€60,000
down €60,000 (-50.0%), from €120,000 to €60,000
- Receivables within one year +€7,895
up €7,895 (+48.0%), from €16,456 to €24,351
of which Other amounts receivable: +€4,023
- Cash -€3,948
down €3,948 (-2.7%), from €143,976 to €140,028
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€7,895)
- Profit (loss) carried forward -€92,736
down €92,736 (-76.9%), from €120,636 to €27,900
- Other debts +€19,078
up €19,078 (+16.7%), from €114,243 to €133,321
- Tax, wage and social debts +€9,605
up €9,605 (+31.5%), from €30,467 to €40,072
- Trade debts +€8,516
up €8,516 (+997.2%), from €854 to €9,370
- Gross operating margin -€7,830
down €7,830 (-5.2%), from €151,608 to €143,778
- Financial income -€3,266
down €3,266 (-54.8%), from €5,958 to €2,692
- Taxes -€2,552
down €2,552 (-7.6%), from €33,597 to €31,045
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 | €286,660 | €231,123 | -€55,537 | -19.4% |
| Fixed assets | 21/28 | €3,876 | €4,465 | +€589 | +15.2% |
| Tangible fixed assets | 22/27 | €3,876 | €4,465 | +€589 | +15.2% |
| Plant, machinery and equipment | 23 | €2,858 | €3,978 | +€1,120 | +39.2% |
| Furniture and vehicles | 24 | €1,018 | €487 | -€531 | -52.2% |
| Current assets | 29/58 | €282,784 | €226,658 | -€56,126 | -19.8% |
| Amounts receivable after more than one year | 29 | €120,000 | €60,000 | -€60,000 | -50.0% |
| Other amounts receivable | 291 | €120,000 | €60,000 | -€60,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €16,456 | €24,351 | +€7,895 | +48.0% |
| Trade receivables | 40 | €16,456 | €20,328 | +€3,872 | +23.5% |
| Other amounts receivable | 41 | - | €4,023 | +€4,023 | |
| Cash at bank and in hand | 54/58 | €143,976 | €140,028 | -€3,948 | -2.7% |
| Deferred charges and accrued income | 490/1 | €2,352 | €2,279 | -€73 | -3.1% |
| Total equity and liabilities | 10/49 | €286,660 | €231,123 | -€55,537 | -19.4% |
| Equity | 10/15 | €141,096 | €48,360 | -€92,736 | -65.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,636 | €27,900 | -€92,736 | -76.9% |
| Amounts payable | 17/49 | €145,564 | €182,763 | +€37,199 | +25.6% |
| Amounts payable within one year | 42/48 | €145,564 | €182,763 | +€37,199 | +25.6% |
| Trade debts | 44 | €854 | €9,370 | +€8,516 | +997.2% |
| Suppliers | 440/4 | €854 | €9,370 | +€8,516 | +997.2% |
| Taxes, remuneration and social security | 45 | €30,467 | €40,072 | +€9,605 | +31.5% |
| Taxes | 450/3 | €30,467 | €40,072 | +€9,605 | +31.5% |
| Other amounts payable | 47/48 | €114,243 | €133,321 | +€19,078 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,551 | €2,535 | -€16 | -0.6% |
| Other operating charges | 640/8 | €778 | €660 | -€118 | -15.2% |
| Gross operating margin | 9900 | €151,608 | €143,778 | -€7,830 | -5.2% |
| Operating profit (loss) | 9901 | €148,279 | €140,583 | -€7,696 | -5.2% |
| Financial income | 75/76B | €5,958 | €2,692 | -€3,266 | -54.8% |
| Recurring financial income | 75 | €5,958 | €2,692 | -€3,266 | -54.8% |
| Financial charges | 65/66B | €5,696 | €4,966 | -€730 | -12.8% |
| Recurring financial charges | 65 | €5,696 | €4,966 | -€730 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €148,541 | €138,309 | -€10,232 | -6.9% |
| Income taxes | 67/77 | €33,597 | €31,045 | -€2,552 | -7.6% |
| Profit (loss) for the period | 9904 | €114,944 | €107,264 | -€7,680 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,944 | €107,264 | -€7,680 | -6.7% |
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 11 October 2026 via checked.be.