DOTCOM: 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.
DOTCOM
Largest movements
- Cash +€9,962
up €9,962 (+374.5%), from €2,660 to €12,622
mainly Advances received (+€7,000) and Trade debts (+€3,233)
- Receivables within one year +€6,478
up €6,478 (+143.3%), from €4,521 to €10,999
- Tangible fixed assets -€363
down €363 (-91.7%), from €396 to €33
- Advances received +€7,000
new in 2023: €7,000
- Trade debts +€3,233
up €3,233 (+200.7%), from €1,611 to €4,843
- Profit (loss) carried forward +€2,627
up €2,627 (+218.0%), from €1,205 to €3,831
- Tax, wage and social debts +€2,576
up €2,576 (+57.7%), from €4,462 to €7,038
of which Taxes: +€4,243
- Other debts +€641
new in 2023: €641
- Purchases and services -€42,024
no longer reported in 2023 (was €42,024)
- Gross operating margin +€3,492
up €3,492 (+507.6%), from €688 to €4,180
- Taxes +€855
up €855 (+316.1%), from €270 to €1,125
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,578 | €23,654 | +€16,076 | +212.2% |
| Fixed assets | 21/28 | €396 | €33 | -€363 | -91.7% |
| Tangible fixed assets | 22/27 | €396 | €33 | -€363 | -91.7% |
| Furniture and vehicles | 24 | €396 | €33 | -€363 | -91.7% |
| Current assets | 29/58 | €7,181 | €23,621 | +€16,440 | +228.9% |
| Amounts receivable within one year | 40/41 | €4,521 | €10,999 | +€6,478 | +143.3% |
| Trade receivables | 40 | €4,521 | €10,999 | +€6,478 | +143.3% |
| Cash at bank and in hand | 54/58 | €2,660 | €12,622 | +€9,962 | +374.5% |
| Total equity and liabilities | 10/49 | €7,578 | €23,654 | +€16,076 | +212.2% |
| Equity | 10/15 | €1,505 | €4,131 | +€2,627 | +174.6% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,205 | €3,831 | +€2,627 | +218.0% |
| Amounts payable | 17/49 | €6,073 | €19,522 | +€13,450 | +221.5% |
| Amounts payable within one year | 42/48 | €6,073 | €19,522 | +€13,450 | +221.5% |
| Trade debts | 44 | €1,611 | €4,843 | +€3,233 | +200.7% |
| Suppliers | 440/4 | €1,611 | €4,843 | +€3,233 | +200.7% |
| Advances received on contracts in progress | 46 | - | €7,000 | +€7,000 | |
| Taxes, remuneration and social security | 45 | €4,462 | €7,038 | +€2,576 | +57.7% |
| Taxes | 450/3 | €2,796 | €7,038 | +€4,243 | +151.8% |
| Remuneration and social security | 454/9 | €1,666 | - | -€1,666 | |
| Other amounts payable | 47/48 | - | €641 | +€641 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,024 | - | -€42,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €363 | = | 0.0% |
| Gross operating margin | 9900 | €688 | €4,180 | +€3,492 | +507.6% |
| Operating profit (loss) | 9901 | €324 | €3,816 | +€3,492 | +1076.1% |
| Financial charges | 65/66B | €65 | €64 | -€0 | -0.5% |
| Recurring financial charges | 65 | €65 | €64 | -€0 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €260 | €3,752 | +€3,492 | +1343.5% |
| Income taxes | 67/77 | €270 | €1,125 | +€855 | +316.1% |
| Profit (loss) for the period | 9904 | -€11 | €2,627 | +€2,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11 | €2,627 | +€2,637 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.