dot.com: 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.com
Largest movements
- Tangible fixed assets +€43,034
up €43,034 (+8.3%), from €517,661 to €560,695
of which Other tangible fixed assets: +€65,328
- Receivables within one year -€27,830
down €27,830 (-35.7%), from €77,869 to €50,039
of which Other amounts receivable: -€16,795
- Reserves +€19,938
up €19,938 (+32.7%), from €61,014 to €80,952
of which Distributable reserves: +€19,146
- Other debts -€18,440
down €18,440 (-93.5%), from €19,712 to €1,272
- Current portion of long-term debt +€11,833
up €11,833 (+32.1%), from €36,818 to €48,650
- Trade debts -€9,597
down €9,597 (-84.8%), from €11,312 to €1,715
- Tax, wage and social debts +€7,078
up €7,078 (+153.4%), from €4,615 to €11,693
- Gross operating margin +€10,745
up €10,745 (+9.8%), from €109,774 to €120,519
- Taxes +€4,361
up €4,361 (+121.9%), from €3,578 to €7,939
- Depreciation +€3,201
up €3,201 (+6.4%), from €49,752 to €52,953
- Financial charges +€3,054
up €3,054 (+28.9%), from €10,583 to €13,637
- Other operating charges +€1,463
up €1,463 (+11.0%), from €13,291 to €14,755
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 | €601,338 | €617,865 | +€16,527 | +2.7% |
| Fixed assets | 21/28 | €518,010 | €561,044 | +€43,034 | +8.3% |
| Tangible fixed assets | 22/27 | €517,661 | €560,695 | +€43,034 | +8.3% |
| Land and buildings | 22 | €491,724 | €466,491 | -€25,233 | -5.1% |
| Plant, machinery and equipment | 23 | €6,440 | €5,528 | -€912 | -14.2% |
| Furniture and vehicles | 24 | €9,623 | €13,473 | +€3,850 | +40.0% |
| Other tangible fixed assets | 26 | €9,874 | €75,202 | +€65,328 | +661.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €83,328 | €56,820 | -€26,507 | -31.8% |
| Amounts receivable within one year | 40/41 | €77,869 | €50,039 | -€27,830 | -35.7% |
| Trade receivables | 40 | €45,656 | €34,621 | -€11,036 | -24.2% |
| Other amounts receivable | 41 | €32,213 | €15,418 | -€16,795 | -52.1% |
| Cash at bank and in hand | 54/58 | €3,103 | €4,795 | +€1,692 | +54.5% |
| Deferred charges and accrued income | 490/1 | €2,356 | €1,987 | -€369 | -15.6% |
| Total equity and liabilities | 10/49 | €601,338 | €617,865 | +€16,527 | +2.7% |
| Equity | 10/15 | €164,314 | €184,252 | +€19,938 | +12.1% |
| Contributions | 10/11 | €103,300 | €103,300 | = | 0.0% |
| Capital | 10 | €103,300 | €103,300 | = | 0.0% |
| Issued capital | 100 | €103,300 | €103,300 | = | 0.0% |
| Reserves | 13 | €61,014 | €80,952 | +€19,938 | +32.7% |
| Non-distributable reserves | 130/1 | €9,539 | €10,330 | +€791 | +8.3% |
| Legal reserve | 130 | €9,539 | €10,330 | +€791 | +8.3% |
| Distributable reserves | 133 | €51,475 | €70,622 | +€19,146 | +37.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €437,024 | €433,613 | -€3,411 | -0.8% |
| Amounts payable after more than one year | 17 | €362,371 | €368,423 | +€6,052 | +1.7% |
| Financial debts | 170/4 | €362,371 | €368,423 | +€6,052 | +1.7% |
| Amounts payable within one year | 42/48 | €74,652 | €65,190 | -€9,463 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €36,818 | €48,650 | +€11,833 | +32.1% |
| Financial debts | 43 | €2,196 | €20 | -€2,176 | -99.1% |
| Credit institutions | 430/8 | €2,196 | €20 | -€2,176 | -99.1% |
| Trade debts | 44 | €11,312 | €1,715 | -€9,597 | -84.8% |
| Suppliers | 440/4 | €11,312 | €1,715 | -€9,597 | -84.8% |
| Advances received on contracts in progress | 46 | - | €1,840 | +€1,840 | |
| Taxes, remuneration and social security | 45 | €4,615 | €11,693 | +€7,078 | +153.4% |
| Taxes | 450/3 | €4,615 | €11,693 | +€7,078 | +153.4% |
| Other amounts payable | 47/48 | €19,712 | €1,272 | -€18,440 | -93.5% |
| Non-recurring operating income | 76A | - | €1,205 | +€1,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,752 | €52,953 | +€3,201 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €600 | €1,318 | +€718 | +119.6% |
| Other operating charges | 640/8 | €13,291 | €14,755 | +€1,463 | +11.0% |
| Non-recurring operating charges | 66A | - | €10,523 | +€10,523 | |
| Gross operating margin | 9900 | €109,774 | €120,519 | +€10,745 | +9.8% |
| Operating profit (loss) | 9901 | €46,130 | €40,971 | -€5,160 | -11.2% |
| Financial income | 75/76B | €649 | €543 | -€106 | -16.3% |
| Recurring financial income | 75 | €649 | €543 | -€106 | -16.3% |
| Financial charges | 65/66B | €10,583 | €13,637 | +€3,054 | +28.9% |
| Recurring financial charges | 65 | €10,583 | €13,637 | +€3,054 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €36,196 | €27,877 | -€8,319 | -23.0% |
| Income taxes | 67/77 | €3,578 | €7,939 | +€4,361 | +121.9% |
| Profit (loss) for the period | 9904 | €32,618 | €19,938 | -€12,680 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,618 | €19,938 | -€12,680 | -38.9% |
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.