DOSSING STRATEGY: 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.
DOSSING STRATEGY
Largest movements
- Receivables within one year -€37,344
down €37,344 (-25.2%), from €147,982 to €110,638
of which Trade receivables: -€37,281
- Cash +€21,038
up €21,038 (+67.2%), from €31,326 to €52,364
mainly Depreciation (+€51,312) and Receivables within one year (+€37,344)
- Trade debts -€26,856
down €26,856 (-78.3%), from €34,319 to €7,464
- Profit (loss) carried forward +€10,461
up €10,461 (+3.5%), from €297,378 to €307,839
- Gross operating margin +€10,051
up €10,051 (+16.4%), from €61,174 to €71,224
- Depreciation +€9,528
up €9,528 (+22.8%), from €41,785 to €51,312
- Other operating charges +€5,290
new in 2025: €5,290
- Financial charges -€4,074
down €4,074 (-96.1%), from €4,238 to €164
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 | €615,602 | €604,446 | -€11,155 | -1.8% |
| Fixed assets | 21/28 | €436,293 | €437,072 | +€779 | +0.2% |
| Tangible fixed assets | 22/27 | €424,463 | €425,242 | +€779 | +0.2% |
| Land and buildings | 22 | €233,036 | €220,530 | -€12,506 | -5.4% |
| Plant, machinery and equipment | 23 | €190,810 | €204,406 | +€13,596 | +7.1% |
| Furniture and vehicles | 24 | €617 | €305 | -€312 | -50.5% |
| Financial fixed assets | 28 | €11,830 | €11,830 | = | 0.0% |
| Current assets | 29/58 | €179,309 | €167,375 | -€11,934 | -6.7% |
| Amounts receivable within one year | 40/41 | €147,982 | €110,638 | -€37,344 | -25.2% |
| Trade receivables | 40 | €43,563 | €6,283 | -€37,281 | -85.6% |
| Other amounts receivable | 41 | €104,419 | €104,355 | -€64 | -0.1% |
| Cash at bank and in hand | 54/58 | €31,326 | €52,364 | +€21,038 | +67.2% |
| Deferred charges and accrued income | 490/1 | - | €4,373 | +€4,373 | |
| Total equity and liabilities | 10/49 | €615,602 | €604,446 | -€11,155 | -1.8% |
| Equity | 10/15 | €324,188 | €334,649 | +€10,461 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 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% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,378 | €307,839 | +€10,461 | +3.5% |
| Amounts payable | 17/49 | €291,413 | €269,797 | -€21,616 | -7.4% |
| Amounts payable within one year | 42/48 | €290,388 | €267,622 | -€22,766 | -7.8% |
| Trade debts | 44 | €34,319 | €7,464 | -€26,856 | -78.3% |
| Suppliers | 440/4 | €34,319 | €7,464 | -€26,856 | -78.3% |
| Taxes, remuneration and social security | 45 | €8,031 | €7,981 | -€50 | -0.6% |
| Taxes | 450/3 | €8,031 | €7,981 | -€50 | -0.6% |
| Other amounts payable | 47/48 | €248,038 | €252,178 | +€4,140 | +1.7% |
| Accrued charges and deferred income | 492/3 | €1,025 | €2,175 | +€1,150 | +112.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,785 | €51,312 | +€9,528 | +22.8% |
| Other operating charges | 640/8 | - | €5,290 | +€5,290 | |
| Gross operating margin | 9900 | €61,174 | €71,224 | +€10,051 | +16.4% |
| Operating profit (loss) | 9901 | €19,389 | €14,622 | -€4,767 | -24.6% |
| Financial charges | 65/66B | €4,238 | €164 | -€4,074 | -96.1% |
| Recurring financial charges | 65 | €4,238 | €164 | -€4,074 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €15,151 | €14,458 | -€693 | -4.6% |
| Income taxes | 67/77 | €4,041 | €3,997 | -€44 | -1.1% |
| Profit (loss) for the period | 9904 | €11,110 | €10,461 | -€649 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,110 | €10,461 | -€649 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.