DOT HANDELSONDERNEMING: 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 HANDELSONDERNEMING
Largest movements
- Cash +€91,646
up €91,646 (+90.7%), from €101,087 to €192,733
mainly Net result for the year (+€58,918) and Depreciation (+€32,512)
- Tangible fixed assets -€32,512
down €32,512 (-14.6%), from €223,208 to €190,696
- Receivables within one year +€4,946
up €4,946 (+128.7%), from €3,844 to €8,790
- Reserves +€58,700
up €58,700 (+18.7%), from €314,360 to €373,060
of which Distributable reserves: +€58,700
- Tax, wage and social debts +€5,654
new in 2025: €5,654
- Gross operating margin +€16,580
up €16,580 (+15.2%), from €109,266 to €125,845
- Taxes -€4,758
down €4,758 (-19.1%), from €24,975 to €20,217
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 | €328,138 | €392,219 | +€64,081 | +19.5% |
| Fixed assets | 21/28 | €223,208 | €190,696 | -€32,512 | -14.6% |
| Tangible fixed assets | 22/27 | €223,208 | €190,696 | -€32,512 | -14.6% |
| Land and buildings | 22 | €223,208 | €190,696 | -€32,512 | -14.6% |
| Current assets | 29/58 | €104,931 | €201,523 | +€96,593 | +92.1% |
| Amounts receivable within one year | 40/41 | €3,844 | €8,790 | +€4,946 | +128.7% |
| Other amounts receivable | 41 | €3,844 | €8,790 | +€4,946 | +128.7% |
| Cash at bank and in hand | 54/58 | €101,087 | €192,733 | +€91,646 | +90.7% |
| Total equity and liabilities | 10/49 | €328,138 | €392,219 | +€64,081 | +19.5% |
| Equity | 10/15 | €326,236 | €385,154 | +€58,918 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €314,360 | €373,060 | +€58,700 | +18.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €312,500 | €371,200 | +€58,700 | +18.8% |
| Profit (loss) carried forward | 14 | €5,676 | €5,894 | +€218 | +3.8% |
| Amounts payable | 17/49 | €1,902 | €7,065 | +€5,163 | +271.5% |
| Amounts payable within one year | 42/48 | €1,902 | €7,065 | +€5,163 | +271.5% |
| Trade debts | 44 | €490 | €0 | -€490 | -100.0% |
| Suppliers | 440/4 | €490 | €0 | -€490 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €5,654 | +€5,654 | |
| Taxes | 450/3 | - | €5,654 | +€5,654 | |
| Other amounts payable | 47/48 | €1,412 | €1,412 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,512 | €32,512 | = | 0.0% |
| Other operating charges | 640/8 | €13,264 | €13,674 | +€409 | +3.1% |
| Gross operating margin | 9900 | €109,266 | €125,845 | +€16,580 | +15.2% |
| Operating profit (loss) | 9901 | €63,489 | €79,660 | +€16,170 | +25.5% |
| Financial charges | 65/66B | €462 | €525 | +€64 | +13.8% |
| Recurring financial charges | 65 | €462 | €525 | +€64 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €63,028 | €79,134 | +€16,107 | +25.6% |
| Income taxes | 67/77 | €24,975 | €20,217 | -€4,758 | -19.1% |
| Profit (loss) for the period | 9904 | €38,053 | €58,918 | +€20,865 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,053 | €58,918 | +€20,865 | +54.8% |
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 6 October 2026 via checked.be.