@ DOT: 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.
@ DOT
Largest movements
- Cash -€26,793
down €26,793 (-89.5%), from €29,935 to €3,142
mainly Accrued charges and deferred income (-€28,000) and Receivables within one year (-€13,922)
- Receivables within one year +€13,922
up €13,922 (+41.1%), from €33,891 to €47,813
of which Trade receivables: +€21,381
- Tangible fixed assets -€13,068
down €13,068 (-20.7%), from €63,276 to €50,208
of which Furniture and vehicles: -€10,625
- Accrued charges and deferred income -€28,000
down €28,000 (-100.0%), from €28,000 to €0
- Trade debts +€12,496
up €12,496 (+513.5%), from €2,433 to €14,930
- Debts after one year -€11,575
down €11,575 (-40.6%), from €28,526 to €16,952
- Reserves +€9,923
up €9,923 (+40.1%), from €24,767 to €34,690
- Current portion of long-term debt -€8,897
down €8,897 (-43.5%), from €20,471 to €11,575
- Staff costs -€4,743
down €4,743 (-16.0%), from €29,685 to €24,942
- Gross operating margin +€4,009
up €4,009 (+7.3%), from €54,624 to €58,633
- Taxes +€2,373
up €2,373 (+89.3%), from €2,658 to €5,030
- Depreciation +€1,774
up €1,774 (+15.7%), from €11,294 to €13,068
- Other operating charges +€702
up €702 (+99.6%), from €705 to €1,407
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 | €128,518 | €102,682 | -€25,836 | -20.1% |
| Fixed assets | 21/28 | €63,276 | €50,208 | -€13,068 | -20.7% |
| Tangible fixed assets | 22/27 | €63,276 | €50,208 | -€13,068 | -20.7% |
| Land and buildings | 22 | €15,546 | €14,408 | -€1,138 | -7.3% |
| Plant, machinery and equipment | 23 | €2,426 | €1,121 | -€1,305 | -53.8% |
| Furniture and vehicles | 24 | €45,304 | €34,679 | -€10,625 | -23.5% |
| Current assets | 29/58 | €65,242 | €52,474 | -€12,768 | -19.6% |
| Amounts receivable within one year | 40/41 | €33,891 | €47,813 | +€13,922 | +41.1% |
| Trade receivables | 40 | €12,499 | €33,880 | +€21,381 | +171.1% |
| Other amounts receivable | 41 | €21,392 | €13,933 | -€7,459 | -34.9% |
| Cash at bank and in hand | 54/58 | €29,935 | €3,142 | -€26,793 | -89.5% |
| Deferred charges and accrued income | 490/1 | €1,416 | €1,520 | +€103 | +7.3% |
| Total equity and liabilities | 10/49 | €128,518 | €102,682 | -€25,836 | -20.1% |
| Equity | 10/15 | €33,842 | €43,765 | +€9,923 | +29.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,767 | €34,690 | +€9,923 | +40.1% |
| Distributable reserves | 133 | €24,767 | €34,690 | +€9,923 | +40.1% |
| Profit (loss) carried forward | 14 | €8,075 | €8,075 | = | 0.0% |
| Amounts payable | 17/49 | €94,676 | €58,917 | -€35,759 | -37.8% |
| Amounts payable after more than one year | 17 | €28,526 | €16,952 | -€11,575 | -40.6% |
| Financial debts | 170/4 | €28,526 | €16,952 | -€11,575 | -40.6% |
| Amounts payable within one year | 42/48 | €38,150 | €41,965 | +€3,816 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €20,471 | €11,575 | -€8,897 | -43.5% |
| Financial debts | 43 | - | €1,767 | +€1,767 | |
| Credit institutions | 430/8 | - | €1,767 | +€1,767 | |
| Trade debts | 44 | €2,433 | €14,930 | +€12,496 | +513.5% |
| Suppliers | 440/4 | €2,433 | €14,930 | +€12,496 | +513.5% |
| Taxes, remuneration and social security | 45 | €13,527 | €13,694 | +€167 | +1.2% |
| Taxes | 450/3 | €12,862 | €9,747 | -€3,115 | -24.2% |
| Remuneration and social security | 454/9 | €665 | €3,947 | +€3,282 | +493.5% |
| Other amounts payable | 47/48 | €1,718 | €0 | -€1,718 | -100.0% |
| Accrued charges and deferred income | 492/3 | €28,000 | €0 | -€28,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €29,685 | €24,942 | -€4,743 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,294 | €13,068 | +€1,774 | +15.7% |
| Other operating charges | 640/8 | €705 | €1,407 | +€702 | +99.6% |
| Gross operating margin | 9900 | €54,624 | €58,633 | +€4,009 | +7.3% |
| Operating profit (loss) | 9901 | €12,940 | €19,216 | +€6,275 | +48.5% |
| Financial income | 75/76B | €644 | €1,151 | +€507 | +78.7% |
| Recurring financial income | 75 | €644 | €1,151 | +€507 | +78.7% |
| Financial charges | 65/66B | €6,063 | €5,413 | -€651 | -10.7% |
| Recurring financial charges | 65 | €6,063 | €5,413 | -€651 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €7,521 | €14,953 | +€7,433 | +98.8% |
| Income taxes | 67/77 | €2,658 | €5,030 | +€2,373 | +89.3% |
| Profit (loss) for the period | 9904 | €4,863 | €9,923 | +€5,060 | +104.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,863 | €9,923 | +€5,060 | +104.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.