DOTSTEP: 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.
DOTSTEP
Largest movements
- Cash +€39,807
up €39,807 (+74.4%), from €53,524 to €93,331
mainly Net result for the year (+€63,144) and Other debts (+€51,260)
- Tangible fixed assets +€8,286
up €8,286 (+720.4%), from €1,150 to €9,436
- Other debts +€51,260
up €51,260 (+201.1%), from €25,490 to €76,750
- Profit (loss) carried forward -€6,606
no longer reported in 2025 (was €6,606)
- Tax, wage and social debts +€3,569
up €3,569 (+26.0%), from €13,734 to €17,304
- Trade debts +€1,749
up €1,749 (+244.2%), from €716 to €2,465
- Gross operating margin +€35,244
up €35,244 (+64.4%), from €54,728 to €89,972
- Taxes +€19,579
up €19,579 (+472.9%), from €4,140 to €23,720
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 | €68,207 | €118,317 | +€50,110 | +73.5% |
| Fixed assets | 21/28 | €1,150 | €9,486 | +€8,336 | +724.8% |
| Tangible fixed assets | 22/27 | €1,150 | €9,436 | +€8,286 | +720.4% |
| Furniture and vehicles | 24 | €1,150 | €9,436 | +€8,286 | +720.4% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €67,057 | €108,831 | +€41,775 | +62.3% |
| Amounts receivable within one year | 40/41 | €12,675 | €13,618 | +€943 | +7.4% |
| Trade receivables | 40 | €12,675 | €13,618 | +€943 | +7.4% |
| Cash at bank and in hand | 54/58 | €53,524 | €93,331 | +€39,807 | +74.4% |
| Deferred charges and accrued income | 490/1 | €858 | €1,882 | +€1,024 | +119.4% |
| Total equity and liabilities | 10/49 | €68,207 | €118,317 | +€50,110 | +73.5% |
| Equity | 10/15 | €27,066 | €20,460 | -€6,606 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,606 | - | -€6,606 | |
| Amounts payable | 17/49 | €41,141 | €97,857 | +€56,716 | +137.9% |
| Amounts payable within one year | 42/48 | €39,941 | €96,519 | +€56,578 | +141.7% |
| Trade debts | 44 | €716 | €2,465 | +€1,749 | +244.2% |
| Suppliers | 440/4 | €716 | €2,465 | +€1,749 | +244.2% |
| Taxes, remuneration and social security | 45 | €13,734 | €17,304 | +€3,569 | +26.0% |
| Taxes | 450/3 | €13,734 | €17,304 | +€3,569 | +26.0% |
| Other amounts payable | 47/48 | €25,490 | €76,750 | +€51,260 | +201.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,338 | +€138 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,649 | €2,354 | +€706 | +42.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €54,728 | €89,972 | +€35,244 | +64.4% |
| Operating profit (loss) | 9901 | €52,692 | €87,218 | +€34,526 | +65.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €206 | €355 | +€148 | +71.9% |
| Recurring financial charges | 65 | €206 | €355 | +€148 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | €52,486 | €86,864 | +€34,378 | +65.5% |
| Income taxes | 67/77 | €4,140 | €23,720 | +€19,579 | +472.9% |
| Profit (loss) for the period | 9904 | €48,345 | €63,144 | +€14,799 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,345 | €63,144 | +€14,799 | +30.6% |
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.