DOTS & DINGS: 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 & DINGS
Largest movements
- Cash -€103,445
down €103,445 (-94.4%), from €109,527 to €6,082
mainly Contributions, distributions and other (-€189,000) and Tax, wage and social debts (-€25,868)
- Tangible fixed assets -€12,400
down €12,400 (-24.4%), from €50,839 to €38,439
of which Furniture and vehicles: -€11,599
- Profit (loss) carried forward -€127,369
down €127,369 (-94.8%), from €134,318 to €6,949
- Other debts +€37,381
up €37,381 (+193.1%), from €19,358 to €56,740
- Tax, wage and social debts -€25,868
down €25,868 (-75.2%), from €34,406 to €8,538
- Gross operating margin +€15,480
up €15,480 (+20.3%), from €76,124 to €91,604
- Taxes +€3,336
up €3,336 (+26.3%), from €12,698 to €16,034
- Financial charges -€1,576
down €1,576 (-97.1%), from €1,623 to €46
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 | €192,425 | €76,365 | -€116,060 | -60.3% |
| Fixed assets | 21/28 | €50,839 | €38,439 | -€12,400 | -24.4% |
| Tangible fixed assets | 22/27 | €50,839 | €38,439 | -€12,400 | -24.4% |
| Plant, machinery and equipment | 23 | €5,597 | €5,181 | -€416 | -7.4% |
| Furniture and vehicles | 24 | €43,801 | €32,202 | -€11,599 | -26.5% |
| Other tangible fixed assets | 26 | €1,440 | €1,055 | -€385 | -26.7% |
| Current assets | 29/58 | €141,586 | €37,926 | -€103,660 | -73.2% |
| Amounts receivable within one year | 40/41 | €30,117 | €29,808 | -€309 | -1.0% |
| Trade receivables | 40 | €30,117 | €29,808 | -€309 | -1.0% |
| Cash at bank and in hand | 54/58 | €109,527 | €6,082 | -€103,445 | -94.4% |
| Deferred charges and accrued income | 490/1 | €1,942 | €2,036 | +€93 | +4.8% |
| Total equity and liabilities | 10/49 | €192,425 | €76,365 | -€116,060 | -60.3% |
| Equity | 10/15 | €136,318 | €8,949 | -€127,369 | -93.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,318 | €6,949 | -€127,369 | -94.8% |
| Amounts payable | 17/49 | €56,107 | €67,416 | +€11,309 | +20.2% |
| Amounts payable within one year | 42/48 | €54,607 | €67,416 | +€12,809 | +23.5% |
| Trade debts | 44 | €843 | €2,138 | +€1,295 | +153.7% |
| Suppliers | 440/4 | €843 | €2,138 | +€1,295 | +153.7% |
| Taxes, remuneration and social security | 45 | €34,406 | €8,538 | -€25,868 | -75.2% |
| Taxes | 450/3 | €34,406 | €8,538 | -€25,868 | -75.2% |
| Other amounts payable | 47/48 | €19,358 | €56,740 | +€37,381 | +193.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,210 | €13,399 | +€189 | +1.4% |
| Other operating charges | 640/8 | €0 | €493 | +€493 | |
| Gross operating margin | 9900 | €76,124 | €91,604 | +€15,480 | +20.3% |
| Operating profit (loss) | 9901 | €62,914 | €77,712 | +€14,798 | +23.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,623 | €46 | -€1,576 | -97.1% |
| Recurring financial charges | 65 | €1,623 | €46 | -€1,576 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €61,291 | €77,666 | +€16,374 | +26.7% |
| Income taxes | 67/77 | €12,698 | €16,034 | +€3,336 | +26.3% |
| Profit (loss) for the period | 9904 | €48,593 | €61,631 | +€13,039 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,593 | €61,631 | +€13,039 | +26.8% |
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.