Dots & Arrows: 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.
What changed
Dots & Arrows
NACE 63.100, Computing infrastructure, data processing, hosting and related activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€117,040
2024 · -€127,639+€244,679
Equity
€276,566
2024 · €159,526+€117,040
Cash
€12,980
2024 · €12,893+€88
Balance sheet total
€749,676
2024 · €757,320-€7,644
Largest movements
Assets
- Stocks and contracts +€14,757
new in 2025: €14,757
- Receivables within one year -€10,807
down €10,807 (-1.6%), from €679,157 to €668,350
of which Other amounts receivable: -€68,018
- Tangible fixed assets -€8,572
down €8,572 (-17.4%), from €49,287 to €40,715
Equity and liabilities
- Tax, wage and social debts -€119,930
down €119,930 (-39.9%), from €300,590 to €180,661
of which Taxes: -€94,847
- Reserves +€117,000
up €117,000 (+120.2%), from €97,320 to €214,320
of which Distributable reserves: +€117,000
Income statement
- Purchases and services -€438,937
down €438,937 (-22.7%), from €1.9m to €1.5m
- Turnover -€430,652
down €430,652 (-12.8%), from €3.4m to €2.9m
- Staff costs -€257,083
down €257,083 (-16.6%), from €1.5m to €1.3m
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.
Result 2024
-€127,639
Gross operating margin
-€6,110
Staff costs
+€257,083
Depreciation
+€703
Write-downs
-€396
Other operating charges
+€3,246
Other operating items
-€2,967
Financial income
-€4,600
Financial charges
+€10,917
Taxes
-€13,198
Result 2025
€117,040
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.
From operations
+€19,400
Investment
-€19,312
Financing
€0
Cash 2024
€12,893
From operations (derived)
+€19,400
Net result for the year
+€117,040
Depreciation
+€27,884
Stocks and contracts
-€14,757
Receivables within one year
+€10,807
Deferred charges and accrued income
+€3,109
Provisions
+€396
Trade debts
-€5,150
Tax, wage and social debts
-€119,930
Investment (derived)
-€19,312
Investment in fixed assets (net)
-€19,312
Cash 2025
€12,980
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,320 | €749,676 | -€7,644 | -1.0% |
| Fixed assets | 21/28 | €49,287 | €40,715 | -€8,572 | -17.4% |
| Tangible fixed assets | 22/27 | €49,287 | €40,715 | -€8,572 | -17.4% |
| Plant, machinery and equipment | 23 | €49,287 | €40,715 | -€8,572 | -17.4% |
| Current assets | 29/58 | €708,033 | €708,961 | +€928 | +0.1% |
| Stocks and contracts in progress | 3 | - | €14,757 | +€14,757 | |
| Contracts in progress | 37 | - | €14,757 | +€14,757 | |
| Amounts receivable within one year | 40/41 | €679,157 | €668,350 | -€10,807 | -1.6% |
| Trade receivables | 40 | €524,577 | €581,787 | +€57,211 | +10.9% |
| Other amounts receivable | 41 | €154,580 | €86,562 | -€68,018 | -44.0% |
| Cash at bank and in hand | 54/58 | €12,893 | €12,980 | +€88 | +0.7% |
| Deferred charges and accrued income | 490/1 | €15,983 | €12,874 | -€3,109 | -19.5% |
| Total equity and liabilities | 10/49 | €757,320 | €749,676 | -€7,644 | -1.0% |
| Equity | 10/15 | €159,526 | €276,566 | +€117,040 | +73.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €97,320 | €214,320 | +€117,000 | +120.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,520 | €50,520 | = | 0.0% |
| Distributable reserves | 133 | €40,600 | €157,600 | +€117,000 | +288.2% |
| Profit (loss) carried forward | 14 | €206 | €246 | +€40 | +19.3% |
| Provisions and deferred taxes | 16 | - | €396 | +€396 | |
| Provisions for liabilities and charges | 160/5 | - | €396 | +€396 | |
| Pensions and similar obligations | 160 | - | €396 | +€396 | |
| Amounts payable | 17/49 | €597,794 | €472,715 | -€125,079 | -20.9% |
| Amounts payable within one year | 42/48 | €597,794 | €472,715 | -€125,079 | -20.9% |
| Trade debts | 44 | €297,204 | €292,054 | -€5,150 | -1.7% |
| Suppliers | 440/4 | €297,204 | €292,054 | -€5,150 | -1.7% |
| Taxes, remuneration and social security | 45 | €300,590 | €180,661 | -€119,930 | -39.9% |
| Taxes | 450/3 | €136,114 | €41,266 | -€94,847 | -69.7% |
| Remuneration and social security | 454/9 | €164,477 | €139,394 | -€25,082 | -15.2% |
| Turnover | 70 | €3,377,249 | €2,946,597 | -€430,652 | -12.8% |
| Non-recurring operating income | 76A | €149 | €9 | -€140 | -94.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,930,070 | €1,491,133 | -€438,937 | -22.7% |
| Remuneration, social security and pensions | 62 | €1,545,805 | €1,288,721 | -€257,083 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,587 | €27,884 | -€703 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €396 | +€396 | |
| Other operating charges | 640/8 | €9,873 | €6,627 | -€3,246 | -32.9% |
| Non-recurring operating charges | 66A | - | €2,967 | +€2,967 | |
| Gross operating margin | 9900 | €1,505,586 | €1,499,476 | -€6,110 | -0.4% |
| Operating profit (loss) | 9901 | -€78,678 | €172,881 | +€251,560 | |
| Financial income | 75/76B | €4,688 | €88 | -€4,600 | -98.1% |
| Recurring financial income | 75 | €3,134 | €88 | -€3,046 | -97.2% |
| Non-recurring financial income | 76B | €1,554 | - | -€1,554 | |
| Financial charges | 65/66B | €48,575 | €37,659 | -€10,917 | -22.5% |
| Recurring financial charges | 65 | €48,575 | €37,659 | -€10,917 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€122,566 | €135,310 | +€257,877 | |
| Income taxes | 67/77 | €5,073 | €18,271 | +€13,198 | +260.1% |
| Profit (loss) for the period | 9904 | -€127,639 | €117,040 | +€244,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€127,639 | €117,040 | +€244,679 |
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 7 October 2026 via checked.be.