DOSSIN: 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.
DOSSIN
Largest movements
- Tangible fixed assets -€39,245
down €39,245 (-6.7%), from €583,240 to €543,994
- Intangible fixed assets -€32,128
down €32,128 (-53.7%), from €59,860 to €27,732
- Cash +€32,105
up €32,105 (+171.1%), from €18,764 to €50,869
mainly Net result for the year (+€96,559) and Depreciation (+€71,373)
- Receivables within one year +€24,268
up €24,268 (+85.1%), from €28,527 to €52,794
of which Trade receivables: +€25,544
- Profit (loss) carried forward +€114,822
up €114,822 (+71.0%), from -€161,747 to -€46,926
- Other debts -€87,750
down €87,750 (-98.3%), from €89,226 to €1,475
- Debts after one year -€45,557
down €45,557 (-8.2%), from €556,575 to €511,017
- Tax, wage and social debts +€29,337
up €29,337 (+194.4%), from €15,089 to €44,426
of which Taxes: +€44,426
- Reserves -€18,262
down €18,262 (-70.9%), from €25,762 to €7,500
of which Tax-exempt reserves: -€18,262
- Gross operating margin +€122,435
up €122,435 (+53.6%), from €228,395 to €350,830
- Depreciation -€54,839
down €54,839 (-43.4%), from €126,213 to €71,373
- Taxes +€36,748
up €36,748 (+566.2%), from €6,491 to €43,238
- Staff costs -€15,098
down €15,098 (-11.2%), from €134,770 to €119,672
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 | €692,680 | €684,006 | -€8,674 | -1.3% |
| Fixed assets | 21/28 | €643,310 | €575,937 | -€67,373 | -10.5% |
| Intangible fixed assets | 21 | €59,860 | €27,732 | -€32,128 | -53.7% |
| Tangible fixed assets | 22/27 | €583,240 | €543,994 | -€39,245 | -6.7% |
| Land and buildings | 22 | €583,240 | €543,994 | -€39,245 | -6.7% |
| Financial fixed assets | 28 | €211 | €4,211 | +€4,000 | +1897.7% |
| Current assets | 29/58 | €49,370 | €108,069 | +€58,699 | +118.9% |
| Amounts receivable within one year | 40/41 | €28,527 | €52,794 | +€24,268 | +85.1% |
| Trade receivables | 40 | €3,651 | €29,195 | +€25,544 | +699.7% |
| Other amounts receivable | 41 | €24,876 | €23,600 | -€1,276 | -5.1% |
| Cash at bank and in hand | 54/58 | €18,764 | €50,869 | +€32,105 | +171.1% |
| Deferred charges and accrued income | 490/1 | €2,079 | €4,406 | +€2,327 | +111.9% |
| Total equity and liabilities | 10/49 | €692,680 | €684,006 | -€8,674 | -1.3% |
| Equity | 10/15 | -€60,985 | €35,574 | +€96,559 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €25,762 | €7,500 | -€18,262 | -70.9% |
| Non-distributable reserves | 130/1 | €7,500 | €0 | -€7,500 | -100.0% |
| Reserves not available under the articles | 1311 | €7,500 | €0 | -€7,500 | -100.0% |
| Tax-exempt reserves | 132 | €18,262 | €0 | -€18,262 | -100.0% |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | -€161,747 | -€46,926 | +€114,822 | +71.0% |
| Amounts payable | 17/49 | €753,665 | €648,432 | -€105,233 | -14.0% |
| Amounts payable after more than one year | 17 | €556,575 | €511,017 | -€45,557 | -8.2% |
| Financial debts | 170/4 | €556,575 | €511,017 | -€45,557 | -8.2% |
| Amounts payable within one year | 42/48 | €196,959 | €135,362 | -€61,596 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €54,747 | €45,557 | -€9,189 | -16.8% |
| Trade debts | 44 | €37,897 | €40,114 | +€2,217 | +5.9% |
| Suppliers | 440/4 | €37,897 | €40,114 | +€2,217 | +5.9% |
| Advances received on contracts in progress | 46 | - | €3,789 | +€3,789 | |
| Taxes, remuneration and social security | 45 | €15,089 | €44,426 | +€29,337 | +194.4% |
| Taxes | 450/3 | - | €44,426 | +€44,426 | |
| Remuneration and social security | 454/9 | €15,089 | €0 | -€15,089 | -100.0% |
| Other amounts payable | 47/48 | €89,226 | €1,475 | -€87,750 | -98.3% |
| Accrued charges and deferred income | 492/3 | €132 | €2,052 | +€1,920 | +1459.5% |
| Non-recurring operating income | 76A | - | €33,475 | +€33,475 | |
| Remuneration, social security and pensions | 62 | €134,770 | €119,672 | -€15,098 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,213 | €71,373 | -€54,839 | -43.4% |
| Other operating charges | 640/8 | €7,386 | €9,316 | +€1,930 | +26.1% |
| Non-recurring operating charges | 66A | €797 | €0 | -€797 | -100.0% |
| Gross operating margin | 9900 | €228,395 | €350,830 | +€122,435 | +53.6% |
| Operating profit (loss) | 9901 | -€40,771 | €150,468 | +€191,239 | |
| Financial income | 75/76B | €2,217 | €131 | -€2,086 | -94.1% |
| Recurring financial income | 75 | €2,217 | €131 | -€2,086 | -94.1% |
| Financial charges | 65/66B | €10,904 | €10,801 | -€103 | -0.9% |
| Recurring financial charges | 65 | €10,904 | €10,801 | -€103 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,459 | €139,798 | +€189,256 | |
| Income taxes | 67/77 | €6,491 | €43,238 | +€36,748 | +566.2% |
| Profit (loss) for the period | 9904 | -€55,949 | €96,559 | +€152,508 | |
| Transfer from tax-exempt reserves | 789 | €73,049 | €18,262 | -€54,787 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,100 | €114,822 | +€97,722 | +571.5% |
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 4 October 2026 via checked.be.