DOT: 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.
DOT
Largest movements
- Cash -€14,233
no longer reported in 2025 (was €14,233)
mainly Net result for the year (-€25,008) and Tax, wage and social debts (-€2,831)
- Receivables within one year -€8,454
down €8,454 (-97.8%), from €8,643 to €189
of which Trade receivables: -€4,356
- Deferred charges and accrued income +€505
new in 2025: €505
- Tangible fixed assets -€410
down €410 (-37.5%), from €1,095 to €684
- Profit (loss) carried forward -€25,008
new in 2025: -€25,008
- Other debts +€6,119
new in 2025: €6,119
- Tax, wage and social debts -€2,831
down €2,831 (-35.8%), from €7,904 to €5,073
- Trade debts -€873
down €873 (-33.6%), from €2,600 to €1,727
- Gross operating margin -€37,926
down €37,926, from €14,948 to -€22,978
- Taxes -€3,082
down €3,082 (-95.0%), from €3,245 to €163
- Financial charges -€839
down €839 (-95.6%), from €878 to €39
- Other operating charges -€769
down €769 (-34.6%), from €2,221 to €1,452
- Depreciation +€274
up €274 (+200.0%), from €137 to €410
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 | €23,971 | €1,378 | -€22,593 | -94.3% |
| Fixed assets | 21/28 | €1,095 | €684 | -€410 | -37.5% |
| Tangible fixed assets | 22/27 | €1,095 | €684 | -€410 | -37.5% |
| Plant, machinery and equipment | 23 | €1,095 | €684 | -€410 | -37.5% |
| Current assets | 29/58 | €22,877 | €694 | -€22,183 | -97.0% |
| Amounts receivable within one year | 40/41 | €8,643 | €189 | -€8,454 | -97.8% |
| Trade receivables | 40 | €4,356 | - | -€4,356 | |
| Other amounts receivable | 41 | €4,287 | €189 | -€4,098 | -95.6% |
| Cash at bank and in hand | 54/58 | €14,233 | - | -€14,233 | |
| Deferred charges and accrued income | 490/1 | - | €505 | +€505 | |
| Total equity and liabilities | 10/49 | €23,971 | €1,378 | -€22,593 | -94.3% |
| Equity | 10/15 | €13,467 | -€11,541 | -€25,008 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,467 | €8,467 | = | 0.0% |
| Distributable reserves | 133 | €8,467 | €8,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,008 | -€25,008 | |
| Amounts payable | 17/49 | €10,504 | €12,919 | +€2,415 | +23.0% |
| Amounts payable within one year | 42/48 | €10,504 | €12,919 | +€2,415 | +23.0% |
| Trade debts | 44 | €2,600 | €1,727 | -€873 | -33.6% |
| Suppliers | 440/4 | €2,600 | €1,727 | -€873 | -33.6% |
| Taxes, remuneration and social security | 45 | €7,904 | €5,073 | -€2,831 | -35.8% |
| Taxes | 450/3 | €7,904 | €5,073 | -€2,831 | -35.8% |
| Other amounts payable | 47/48 | - | €6,119 | +€6,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €410 | +€274 | +200.0% |
| Other operating charges | 640/8 | €2,221 | €1,452 | -€769 | -34.6% |
| Gross operating margin | 9900 | €14,948 | -€22,978 | -€37,926 | |
| Operating profit (loss) | 9901 | €12,590 | -€24,841 | -€37,431 | |
| Financial income | 75/76B | €0 | €35 | +€35 | +350200.0% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +350200.0% |
| Financial charges | 65/66B | €878 | €39 | -€839 | -95.6% |
| Recurring financial charges | 65 | €878 | €39 | -€839 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €11,712 | -€24,845 | -€36,557 | |
| Income taxes | 67/77 | €3,245 | €163 | -€3,082 | -95.0% |
| Profit (loss) for the period | 9904 | €8,467 | -€25,008 | -€33,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,467 | -€25,008 | -€33,475 |
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 3 October 2026 via checked.be.