Dots Consultancy: what changed
Two financial 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 Consultancy
Largest movements
- Current investments +€65,000
new in 2025: €65,000
- Cash -€26,848
down €26,848 (-53.8%), from €49,943 to €23,095
mainly Current investments (-€65,000) and Other debts (-€24,018)
- Receivables within one year +€16,173
up €16,173 (+60.8%), from €26,601 to €42,774
of which Trade receivables: +€16,184
- Tangible fixed assets -€9,306
down €9,306 (-23.6%), from €39,471 to €30,165
- Profit (loss) carried forward +€61,531
up €61,531 (+103.8%), from €59,306 to €120,837
- Other debts -€24,018
down €24,018 (-90.5%), from €26,550 to €2,532
- Trade debts +€11,394
up €11,394 (+235.2%), from €4,843 to €16,237
- Tax, wage and social debts -€3,887
down €3,887 (-17.4%), from €22,315 to €18,428
- Gross operating margin +€7,161
up €7,161 (+9.0%), from €80,006 to €87,167
- Depreciation +€3,741
up €3,741 (+67.2%), from €5,564 to €9,306
- Taxes +€1,066
up €1,066 (+7.1%), from €15,044 to €16,109
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 | €116,015 | €161,034 | +€45,019 | +38.8% |
| Fixed assets | 21/28 | €39,471 | €30,165 | -€9,306 | -23.6% |
| Tangible fixed assets | 22/27 | €39,471 | €30,165 | -€9,306 | -23.6% |
| Furniture and vehicles | 24 | €39,471 | €30,165 | -€9,306 | -23.6% |
| Current assets | 29/58 | €76,544 | €130,869 | +€54,325 | +71.0% |
| Amounts receivable within one year | 40/41 | €26,601 | €42,774 | +€16,173 | +60.8% |
| Trade receivables | 40 | €26,590 | €42,774 | +€16,184 | +60.9% |
| Other amounts receivable | 41 | €11 | - | -€11 | |
| Current investments | 50/53 | - | €65,000 | +€65,000 | |
| Cash at bank and in hand | 54/58 | €49,943 | €23,095 | -€26,848 | -53.8% |
| Total equity and liabilities | 10/49 | €116,015 | €161,034 | +€45,019 | +38.8% |
| Equity | 10/15 | €62,306 | €123,837 | +€61,531 | +98.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,306 | €120,837 | +€61,531 | +103.8% |
| Amounts payable | 17/49 | €53,709 | €37,198 | -€16,511 | -30.7% |
| Amounts payable within one year | 42/48 | €53,709 | €37,198 | -€16,511 | -30.7% |
| Trade debts | 44 | €4,843 | €16,237 | +€11,394 | +235.2% |
| Suppliers | 440/4 | €4,843 | €16,237 | +€11,394 | +235.2% |
| Taxes, remuneration and social security | 45 | €22,315 | €18,428 | -€3,887 | -17.4% |
| Taxes | 450/3 | €22,315 | €18,428 | -€3,887 | -17.4% |
| Other amounts payable | 47/48 | €26,550 | €2,532 | -€24,018 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €9,306 | +€3,741 | +67.2% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €80,006 | €87,167 | +€7,161 | +9.0% |
| Operating profit (loss) | 9901 | €74,442 | €77,742 | +€3,300 | +4.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €92 | €102 | +€10 | +10.5% |
| Recurring financial charges | 65 | €92 | €102 | +€10 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €74,350 | €77,640 | +€3,290 | +4.4% |
| Income taxes | 67/77 | €15,044 | €16,109 | +€1,066 | +7.1% |
| Profit (loss) for the period | 9904 | €59,306 | €61,531 | +€2,225 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,306 | €61,531 | +€2,225 | +3.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.