dotNET academy: 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.
dotNET academy
Largest movements
- Receivables within one year -€42,079
down €42,079 (-47.9%), from €87,827 to €45,748
of which Trade receivables: -€64,804
- Cash -€9,232
down €9,232 (-5.0%), from €186,251 to €177,019
mainly Tax, wage and social debts (-€76,476) and Other debts (-€20,000)
- Tax, wage and social debts -€76,476
down €76,476 (-75.4%), from €101,408 to €24,932
of which Taxes: -€49,059
- Trade debts +€35,530
up €35,530 (+149.4%), from €23,778 to €59,308
- Other debts -€20,000
down €20,000 (-46.7%), from €42,805 to €22,805
- Reserves +€8,360
up €8,360 (+8.5%), from €98,587 to €106,947
- Gross operating margin -€347,922
down €347,922 (-61.0%), from €570,325 to €222,403
- Staff costs -€145,644
down €145,644 (-41.4%), from €351,782 to €206,139
- Taxes -€36,918
down €36,918 (-82.6%), from €44,698 to €7,781
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 | €276,578 | €223,991 | -€52,587 | -19.0% |
| Current assets | 29/58 | €276,578 | €223,991 | -€52,587 | -19.0% |
| Amounts receivable within one year | 40/41 | €87,827 | €45,748 | -€42,079 | -47.9% |
| Trade receivables | 40 | €87,827 | €23,023 | -€64,804 | -73.8% |
| Other amounts receivable | 41 | €0 | €22,725 | +€22,725 | |
| Cash at bank and in hand | 54/58 | €186,251 | €177,019 | -€9,232 | -5.0% |
| Deferred charges and accrued income | 490/1 | €2,500 | €1,224 | -€1,276 | -51.0% |
| Total equity and liabilities | 10/49 | €276,578 | €223,991 | -€52,587 | -19.0% |
| Equity | 10/15 | €108,587 | €116,947 | +€8,360 | +7.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €98,587 | €106,947 | +€8,360 | +8.5% |
| Distributable reserves | 133 | €98,587 | €106,947 | +€8,360 | +8.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €167,991 | €107,044 | -€60,947 | -36.3% |
| Amounts payable within one year | 42/48 | €167,991 | €107,044 | -€60,947 | -36.3% |
| Trade debts | 44 | €23,778 | €59,308 | +€35,530 | +149.4% |
| Suppliers | 440/4 | €23,778 | €59,308 | +€35,530 | +149.4% |
| Taxes, remuneration and social security | 45 | €101,408 | €24,932 | -€76,476 | -75.4% |
| Taxes | 450/3 | €57,122 | €8,062 | -€49,059 | -85.9% |
| Remuneration and social security | 454/9 | €44,287 | €16,870 | -€27,417 | -61.9% |
| Other amounts payable | 47/48 | €42,805 | €22,805 | -€20,000 | -46.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €351,782 | €206,139 | -€145,644 | -41.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €570,325 | €222,403 | -€347,922 | -61.0% |
| Operating profit (loss) | 9901 | €218,425 | €16,144 | -€202,281 | -92.6% |
| Financial income | 75/76B | €16 | €44 | +€27 | +166.7% |
| Recurring financial income | 75 | €16 | €44 | +€27 | +166.7% |
| Financial charges | 65/66B | €177 | €47 | -€130 | -73.3% |
| Recurring financial charges | 65 | €177 | €47 | -€130 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €218,264 | €16,140 | -€202,123 | -92.6% |
| Income taxes | 67/77 | €44,698 | €7,781 | -€36,918 | -82.6% |
| Profit (loss) for the period | 9904 | €173,565 | €8,360 | -€165,205 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €173,565 | €8,360 | -€165,205 | -95.2% |
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 8 October 2026 via checked.be.