DOTS: 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.
DOTS
Largest movements
- Receivables within one year -€29,041
down €29,041 (-36.6%), from €79,440 to €50,399
of which Trade receivables: -€20,998
- Cash +€10,041
up €10,041 (+30.5%), from €32,954 to €42,995
mainly Receivables within one year (+€29,041) and Trade debts (+€16,434)
- Tangible fixed assets -€8,906
down €8,906 (-3.5%), from €257,902 to €248,996
of which Land and buildings: -€7,296
- Reserves -€25,805
no longer reported in 2025 (was €25,805)
- Trade debts +€16,434
up €16,434 (+80.4%), from €20,447 to €36,881
- Debts after one year -€9,585
down €9,585 (-4.7%), from €205,771 to €196,186
- Profit (loss) carried forward -€9,098
down €9,098 (-14.3%), from €63,439 to €54,341
- Gross operating margin -€62,590
down €62,590 (-47.3%), from €132,304 to €69,714
- Staff costs -€7,438
down €7,438 (-13.6%), from €54,867 to €47,429
- Taxes +€2,489
new in 2025: €2,489
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 | €371,504 | €343,417 | -€28,088 | -7.6% |
| Formation expenses | 20 | €962 | €351 | -€611 | -63.5% |
| Fixed assets | 21/28 | €258,148 | €249,242 | -€8,906 | -3.5% |
| Tangible fixed assets | 22/27 | €257,902 | €248,996 | -€8,906 | -3.5% |
| Land and buildings | 22 | €254,798 | €247,502 | -€7,296 | -2.9% |
| Furniture and vehicles | 24 | €3,104 | €1,493 | -€1,611 | -51.9% |
| Financial fixed assets | 28 | €246 | €246 | = | 0.0% |
| Current assets | 29/58 | €112,394 | €93,823 | -€18,570 | -16.5% |
| Amounts receivable within one year | 40/41 | €79,440 | €50,399 | -€29,041 | -36.6% |
| Trade receivables | 40 | €68,445 | €47,448 | -€20,998 | -30.7% |
| Other amounts receivable | 41 | €10,995 | €2,951 | -€8,043 | -73.2% |
| Cash at bank and in hand | 54/58 | €32,954 | €42,995 | +€10,041 | +30.5% |
| Deferred charges and accrued income | 490/1 | - | €429 | +€429 | |
| Total equity and liabilities | 10/49 | €371,504 | €343,417 | -€28,088 | -7.6% |
| Equity | 10/15 | €112,347 | €77,443 | -€34,904 | -31.1% |
| Contributions | 10/11 | €23,102 | €23,102 | = | 0.0% |
| Reserves | 13 | €25,805 | - | -€25,805 | |
| Distributable reserves | 133 | €25,805 | - | -€25,805 | |
| Profit (loss) carried forward | 14 | €63,439 | €54,341 | -€9,098 | -14.3% |
| Amounts payable | 17/49 | €259,158 | €265,974 | +€6,816 | +2.6% |
| Amounts payable after more than one year | 17 | €205,771 | €196,186 | -€9,585 | -4.7% |
| Financial debts | 170/4 | €205,771 | €196,186 | -€9,585 | -4.7% |
| Amounts payable within one year | 42/48 | €53,386 | €69,787 | +€16,401 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €9,300 | €9,585 | +€285 | +3.1% |
| Trade debts | 44 | €20,447 | €36,881 | +€16,434 | +80.4% |
| Suppliers | 440/4 | €20,447 | €36,881 | +€16,434 | +80.4% |
| Taxes, remuneration and social security | 45 | €23,639 | €23,321 | -€318 | -1.3% |
| Taxes | 450/3 | €6,487 | €12,595 | +€6,108 | +94.2% |
| Remuneration and social security | 454/9 | €17,152 | €10,726 | -€6,426 | -37.5% |
| Remuneration, social security and pensions | 62 | €54,867 | €47,429 | -€7,438 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,224 | €9,518 | +€294 | +3.2% |
| Other operating charges | 640/8 | €3,058 | €2,747 | -€311 | -10.2% |
| Gross operating margin | 9900 | €132,304 | €69,714 | -€62,590 | -47.3% |
| Operating profit (loss) | 9901 | €65,155 | €10,020 | -€55,135 | -84.6% |
| Financial income | 75/76B | €26 | €53 | +€27 | +103.7% |
| Recurring financial income | 75 | €26 | €53 | +€27 | +103.7% |
| Financial charges | 65/66B | €6,775 | €6,576 | -€199 | -2.9% |
| Recurring financial charges | 65 | €6,775 | €6,576 | -€199 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €58,406 | €3,497 | -€54,909 | -94.0% |
| Income taxes | 67/77 | - | €2,489 | +€2,489 | |
| Profit (loss) for the period | 9904 | €58,406 | €1,008 | -€57,398 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,406 | €1,008 | -€57,398 | -98.3% |
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 29 September 2026 via checked.be.