DOT BE: 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 BE
Largest movements
- Cash +€5,507
up €5,507 (+66.4%), from €8,300 to €13,808
mainly Trade debts (+€3,085) and Depreciation (+€1,792)
- Tangible fixed assets +€1,499
up €1,499 (+90.5%), from €1,656 to €3,156
- Deferred charges and accrued income -€1,470
no longer reported in 2025 (was €1,470)
- Receivables within one year -€1,337
down €1,337 (-36.2%), from €3,688 to €2,351
of which Other amounts receivable: -€1,755
- Trade debts +€3,085
up €3,085 (+1122.6%), from €275 to €3,360
- Reserves +€1,146
up €1,146 (+41.7%), from €2,752 to €3,899
- Accrued charges and deferred income -€918
no longer reported in 2025 (was €918)
- Other debts +€471
new in 2025: €471
- Tax, wage and social debts +€416
up €416 (+35.6%), from €1,169 to €1,585
- Purchases and services -€4,859
down €4,859 (-38.9%), from €12,493 to €7,634
- Turnover -€2,928
down €2,928 (-19.6%), from €14,921 to €11,993
- Gross operating margin +€1,931
up €1,931 (+79.5%), from €2,429 to €4,360
- Taxes +€415
up €415 (+85.6%), from €485 to €900
- Depreciation +€189
up €189 (+11.8%), from €1,603 to €1,792
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 | €15,115 | €19,315 | +€4,200 | +27.8% |
| Fixed assets | 21/28 | €1,656 | €3,156 | +€1,499 | +90.5% |
| Tangible fixed assets | 22/27 | €1,656 | €3,156 | +€1,499 | +90.5% |
| Plant, machinery and equipment | 23 | €1,656 | €3,156 | +€1,499 | +90.5% |
| Current assets | 29/58 | €13,458 | €16,159 | +€2,701 | +20.1% |
| Amounts receivable within one year | 40/41 | €3,688 | €2,351 | -€1,337 | -36.2% |
| Trade receivables | 40 | €1,840 | €2,259 | +€418 | +22.7% |
| Other amounts receivable | 41 | €1,848 | €93 | -€1,755 | -95.0% |
| Cash at bank and in hand | 54/58 | €8,300 | €13,808 | +€5,507 | +66.4% |
| Deferred charges and accrued income | 490/1 | €1,470 | - | -€1,470 | |
| Total equity and liabilities | 10/49 | €15,115 | €19,315 | +€4,200 | +27.8% |
| Equity | 10/15 | €12,752 | €13,899 | +€1,146 | +9.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,752 | €3,899 | +€1,146 | +41.7% |
| Distributable reserves | 133 | €2,752 | €3,899 | +€1,146 | +41.7% |
| Amounts payable | 17/49 | €2,362 | €5,416 | +€3,054 | +129.3% |
| Amounts payable within one year | 42/48 | €1,444 | €5,416 | +€3,972 | +275.1% |
| Trade debts | 44 | €275 | €3,360 | +€3,085 | +1122.6% |
| Suppliers | 440/4 | €275 | €3,360 | +€3,085 | +1122.6% |
| Taxes, remuneration and social security | 45 | €1,169 | €1,585 | +€416 | +35.6% |
| Taxes | 450/3 | €1,169 | €1,585 | +€416 | +35.6% |
| Other amounts payable | 47/48 | - | €471 | +€471 | |
| Accrued charges and deferred income | 492/3 | €918 | - | -€918 | |
| Turnover | 70 | €14,921 | €11,993 | -€2,928 | -19.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,493 | €7,634 | -€4,859 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €1,792 | +€189 | +11.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €2,429 | €4,360 | +€1,931 | +79.5% |
| Operating profit (loss) | 9901 | €320 | €2,048 | +€1,727 | +539.0% |
| Financial income | 75/76B | €38 | €0 | -€38 | -100.0% |
| Recurring financial income | 75 | €38 | €0 | -€38 | -100.0% |
| Financial charges | 65/66B | €2 | €1 | -€1 | -42.0% |
| Recurring financial charges | 65 | €2 | €1 | -€1 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €357 | €2,046 | +€1,690 | +473.6% |
| Income taxes | 67/77 | €485 | €900 | +€415 | +85.6% |
| Profit (loss) for the period | 9904 | -€128 | €1,146 | +€1,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128 | €1,146 | +€1,275 |
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.