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 +€125,897
up €125,897 (+31.1%), from €404,440 to €530,337
mainly Net result for the year (+€110,479) and Current investments (+€25,000)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Intangible fixed assets +€9,586
up €9,586 (+929.3%), from €1,031 to €10,617
- Profit (loss) carried forward +€110,479
up €110,479 (+29.7%), from -€372,418 to -€261,939
- Tax, wage and social debts -€16,734
down €16,734 (-7.9%), from €210,907 to €194,173
of which Remuneration and social security: -€13,063
- Staff costs -€101,086
down €101,086 (-7.0%), from €1.4m to €1.3m
- Gross operating margin +€79,817
up €79,817 (+5.8%), from €1.4m to €1.5m
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 | €637,820 | €739,883 | +€102,063 | +16.0% |
| Fixed assets | 21/28 | €10,694 | €14,266 | +€3,573 | +33.4% |
| Intangible fixed assets | 21 | €1,031 | €10,617 | +€9,586 | +929.3% |
| Tangible fixed assets | 22/27 | €6,764 | €1,750 | -€5,014 | -74.1% |
| Plant, machinery and equipment | 23 | €3,751 | €1,609 | -€2,142 | -57.1% |
| Furniture and vehicles | 24 | €3,013 | €141 | -€2,872 | -95.3% |
| Financial fixed assets | 28 | €2,898 | €1,899 | -€999 | -34.5% |
| Current assets | 29/58 | €627,126 | €725,616 | +€98,490 | +15.7% |
| Amounts receivable within one year | 40/41 | €183,249 | €177,170 | -€6,079 | -3.3% |
| Trade receivables | 40 | €2,073 | €800 | -€1,273 | -61.4% |
| Other amounts receivable | 41 | €181,177 | €176,371 | -€4,806 | -2.7% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €404,440 | €530,337 | +€125,897 | +31.1% |
| Deferred charges and accrued income | 490/1 | €14,437 | €18,109 | +€3,672 | +25.4% |
| Total equity and liabilities | 10/49 | €637,820 | €739,883 | +€102,063 | +16.0% |
| Equity | 10/15 | €418,841 | €529,320 | +€110,479 | +26.4% |
| Contributions | 10/11 | €791,259 | €791,259 | = | 0.0% |
| Capital | 10 | €791,259 | €791,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€372,418 | -€261,939 | +€110,479 | +29.7% |
| Amounts payable | 17/49 | €218,979 | €210,563 | -€8,416 | -3.8% |
| Amounts payable within one year | 42/48 | €217,374 | €206,539 | -€10,835 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €1 | - | -€1 | |
| Trade debts | 44 | €6,465 | €12,366 | +€5,901 | +91.3% |
| Suppliers | 440/4 | €6,465 | €12,366 | +€5,901 | +91.3% |
| Taxes, remuneration and social security | 45 | €210,907 | €194,173 | -€16,734 | -7.9% |
| Taxes | 450/3 | €45,154 | €41,482 | -€3,671 | -8.1% |
| Remuneration and social security | 454/9 | €165,753 | €152,691 | -€13,063 | -7.9% |
| Accrued charges and deferred income | 492/3 | €1,605 | €4,024 | +€2,419 | +150.7% |
| Non-recurring operating income | 76A | - | €167 | +€167 | |
| Remuneration, social security and pensions | 62 | €1,449,762 | €1,348,677 | -€101,086 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,240 | €3,880 | -€4,360 | -52.9% |
| Other operating charges | 640/8 | €8,240 | €6,719 | -€1,521 | -18.5% |
| Gross operating margin | 9900 | €1,385,398 | €1,465,215 | +€79,817 | +5.8% |
| Operating profit (loss) | 9901 | -€80,844 | €105,939 | +€186,784 | |
| Financial income | 75/76B | €5,814 | €4,873 | -€941 | -16.2% |
| Recurring financial income | 75 | €5,814 | €4,873 | -€941 | -16.2% |
| Financial charges | 65/66B | €355 | €334 | -€21 | -6.0% |
| Recurring financial charges | 65 | €355 | €334 | -€21 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€75,385 | €110,479 | +€185,864 | |
| Profit (loss) for the period | 9904 | -€75,385 | €110,479 | +€185,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,385 | €110,479 | +€185,864 |
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 9 October 2026 via checked.be.