DOT-I: 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-I
Largest movements
- Cash +€81,276
up €81,276 (+107.8%), from €75,369 to €156,645
mainly Other debts (+€159,797) and Net result for the year (+€70,410)
- Tangible fixed assets -€30,196
down €30,196 (-12.5%), from €240,836 to €210,640
of which Land and buildings: -€16,320
- Financial fixed assets +€22,259
up €22,259 (+10.6%), from €209,162 to €231,420
- Current investments -€12,192
down €12,192 (-97.2%), from €12,542 to €350
- Deferred charges and accrued income -€8,219
down €8,219 (-30.6%), from €26,861 to €18,642
- Other debts +€159,797
up €159,797 (+6287.0%), from €2,542 to €162,339
- Reserves -€89,600
down €89,600 (-18.6%), from €481,495 to €391,895
of which Distributable reserves: -€89,600
- Debts after one year -€31,259
down €31,259 (-65.7%), from €47,568 to €16,309
- Tax, wage and social debts +€9,712
up €9,712 (+45.4%), from €21,371 to €31,084
- Gross operating margin +€2,871
up €2,871 (+2.1%), from €134,811 to €137,682
- Depreciation -€2,253
down €2,253 (-5.7%), from €39,555 to €37,303
- Taxes -€1,940
down €1,940 (-7.3%), from €26,614 to €24,674
- Financial charges -€1,552
down €1,552 (-47.8%), from €3,245 to €1,693
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 | €617,597 | €668,645 | +€51,048 | +8.3% |
| Fixed assets | 21/28 | €449,997 | €442,060 | -€7,937 | -1.8% |
| Tangible fixed assets | 22/27 | €240,836 | €210,640 | -€30,196 | -12.5% |
| Land and buildings | 22 | €179,382 | €163,061 | -€16,320 | -9.1% |
| Furniture and vehicles | 24 | €61,454 | €47,579 | -€13,875 | -22.6% |
| Financial fixed assets | 28 | €209,162 | €231,420 | +€22,259 | +10.6% |
| Current assets | 29/58 | €167,600 | €226,585 | +€58,985 | +35.2% |
| Amounts receivable within one year | 40/41 | €52,828 | €50,948 | -€1,879 | -3.6% |
| Trade receivables | 40 | €44,693 | €50,948 | +€6,256 | +14.0% |
| Other amounts receivable | 41 | €8,135 | - | -€8,135 | |
| Current investments | 50/53 | €12,542 | €350 | -€12,192 | -97.2% |
| Cash at bank and in hand | 54/58 | €75,369 | €156,645 | +€81,276 | +107.8% |
| Deferred charges and accrued income | 490/1 | €26,861 | €18,642 | -€8,219 | -30.6% |
| Total equity and liabilities | 10/49 | €617,597 | €668,645 | +€51,048 | +8.3% |
| Equity | 10/15 | €505,943 | €416,353 | -€89,590 | -17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €481,495 | €391,895 | -€89,600 | -18.6% |
| Tax-exempt reserves | 132 | €22,605 | €22,605 | = | 0.0% |
| Distributable reserves | 133 | €458,890 | €369,290 | -€89,600 | -19.5% |
| Profit (loss) carried forward | 14 | €5,848 | €5,858 | +€10 | +0.2% |
| Amounts payable | 17/49 | €111,654 | €252,292 | +€140,638 | +126.0% |
| Amounts payable after more than one year | 17 | €47,568 | €16,309 | -€31,259 | -65.7% |
| Financial debts | 170/4 | €47,568 | €16,309 | -€31,259 | -65.7% |
| Amounts payable within one year | 42/48 | €62,052 | €232,425 | +€170,373 | +274.6% |
| Current portion of amounts payable after more than one year | 42 | €33,549 | €31,259 | -€2,290 | -6.8% |
| Trade debts | 44 | €4,590 | €7,744 | +€3,154 | +68.7% |
| Suppliers | 440/4 | €4,590 | €7,744 | +€3,154 | +68.7% |
| Taxes, remuneration and social security | 45 | €21,371 | €31,084 | +€9,712 | +45.4% |
| Taxes | 450/3 | €21,371 | €31,084 | +€9,712 | +45.4% |
| Other amounts payable | 47/48 | €2,542 | €162,339 | +€159,797 | +6287.0% |
| Accrued charges and deferred income | 492/3 | €2,035 | €3,558 | +€1,523 | +74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,555 | €37,303 | -€2,253 | -5.7% |
| Other operating charges | 640/8 | €3,149 | €4,137 | +€988 | +31.4% |
| Gross operating margin | 9900 | €134,811 | €137,682 | +€2,871 | +2.1% |
| Operating profit (loss) | 9901 | €92,107 | €96,242 | +€4,135 | +4.5% |
| Financial income | 75/76B | €732 | €536 | -€196 | -26.8% |
| Recurring financial income | 75 | €732 | €536 | -€196 | -26.8% |
| Financial charges | 65/66B | €3,245 | €1,693 | -€1,552 | -47.8% |
| Recurring financial charges | 65 | €3,245 | €1,693 | -€1,552 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €89,594 | €95,084 | +€5,490 | +6.1% |
| Income taxes | 67/77 | €26,614 | €24,674 | -€1,940 | -7.3% |
| Profit (loss) for the period | 9904 | €62,980 | €70,410 | +€7,431 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,980 | €70,410 | +€7,431 | +11.8% |
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.