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Dotter: 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

Dotter

BE 0750.858.192
NACE 69.201, Certified accountants and tax accountants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€23,704
2023 · €11,203+€12,501
Equity
€57,661
2023 · €33,957+€23,704
Cash
€2,040
2023 · €16,853-€14,813
Balance sheet total
€72,466
2023 · €59,500+€12,966

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€42,267

    up €42,267 (+7086.6%), from €596 to €42,863

    of which Furniture and vehicles: +€42,526

  • Receivables within one year -€30,129

    down €30,129 (-72.6%), from €41,490 to €11,361

    of which Trade receivables: -€31,005

  • Current investments +€15,000

    new in 2024: €15,000

  • Cash -€14,813

    down €14,813 (-87.9%), from €16,853 to €2,040

    mainly Investment in fixed assets (net) (-€42,907) and Current investments (-€15,000)

  • Deferred charges and accrued income +€1,201

    up €1,201, from €0 to €1,201

Equity and liabilities
  • Reserves +€23,600

    up €23,600 (+214.5%), from €11,000 to €34,600

  • Tax, wage and social debts -€7,430

    down €7,430 (-72.2%), from €10,296 to €2,867

    of which Taxes: -€8,405

  • Debts after one year -€5,670

    down €5,670 (-100.0%), from €5,670 to €0

  • Other debts +€2,171

    up €2,171 (+82.3%), from €2,639 to €4,811

  • Accrued charges and deferred income +€987

    up €987, from €0 to €987

Income statement
  • Gross operating margin +€13,094

    up €13,094 (+63.3%), from €20,682 to €33,776

  • Taxes +€8,052

    up €8,052 (+721.4%), from €1,116 to €9,168

  • Other operating charges -€1,018

    down €1,018 (-65.8%), from €1,546 to €528

  • Depreciation -€817

    down €817 (-40.5%), from €2,017 to €1,201

  • Financial income +€682

    up €682 (+97.2%), from €702 to €1,384

    of which Financial income: +€837

From the 2023 result to the 2024 result

effect on the 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 2023 €11,203
Gross operating margin +€13,094
Depreciation +€817
Other operating charges +€1,018
Other operating items +€4,983
Financial income +€682
Financial charges -€41
Taxes -€8,052
Result 2024 €23,704

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€49,191
Investment -€57,907
Financing -€6,097
Cash 2023 €16,853
Net result for the year +€23,704
Depreciation +€1,201
Receivables within one year +€30,129
Deferred charges and accrued income -€1,201
Trade debts -€370
Tax, wage and social debts -€7,430
Other debts +€2,171
Accrued charges and deferred income +€987
Investment in fixed assets (net) -€42,907
Current investments -€15,000
Debts after one year -€5,670
Current portion of long-term debt -€427
Cash 2024 €2,040
Every line side by side 48 lines
Line Code 2023 2024 Change %
Total assets 20/58 €59,500 €72,466 +€12,966 +21.8%
Fixed assets 21/28 €1,156 €42,863 +€41,707 +3606.5%
Tangible fixed assets 22/27 €596 €42,863 +€42,267 +7086.6%
Plant, machinery and equipment 23 €580 €320 -€259 -44.7%
Furniture and vehicles 24 €17 €42,543 +€42,526 +255410.5%
Financial fixed assets 28 €560 €0 -€560 -100.0%
Current assets 29/58 €58,344 €29,603 -€28,741 -49.3%
Stocks and contracts in progress 3 €0 - =
Stocks 30/36 €0 - =
Amounts receivable within one year 40/41 €41,490 €11,361 -€30,129 -72.6%
Trade receivables 40 €41,490 €10,485 -€31,005 -74.7%
Other amounts receivable 41 €0 €876 +€876
Current investments 50/53 - €15,000 +€15,000
Cash at bank and in hand 54/58 €16,853 €2,040 -€14,813 -87.9%
Deferred charges and accrued income 490/1 €0 €1,201 +€1,201
Total equity and liabilities 10/49 €59,500 €72,466 +€12,966 +21.8%
Equity 10/15 €33,957 €57,661 +€23,704 +69.8%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €11,000 €34,600 +€23,600 +214.5%
Distributable reserves 133 €11,000 €34,600 +€23,600 +214.5%
Profit (loss) carried forward 14 €2,957 €3,061 +€104 +3.5%
Amounts payable 17/49 €25,543 €14,805 -€10,738 -42.0%
Amounts payable after more than one year 17 €5,670 €0 -€5,670 -100.0%
Financial debts 170/4 €5,670 €0 -€5,670 -100.0%
Amounts payable within one year 42/48 €19,874 €13,818 -€6,056 -30.5%
Current portion of amounts payable after more than one year 42 €6,097 €5,670 -€427 -7.0%
Trade debts 44 €841 €471 -€370 -44.0%
Suppliers 440/4 €841 €471 -€370 -44.0%
Taxes, remuneration and social security 45 €10,296 €2,867 -€7,430 -72.2%
Taxes 450/3 €10,296 €1,892 -€8,405 -81.6%
Remuneration and social security 454/9 €0 €975 +€975
Other amounts payable 47/48 €2,639 €4,811 +€2,171 +82.3%
Accrued charges and deferred income 492/3 €0 €987 +€987
Non-recurring operating income 76A €780 €0 -€780 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,017 €1,201 -€817 -40.5%
Other operating charges 640/8 €1,546 €528 -€1,018 -65.8%
Non-recurring operating charges 66A €5,000 €17 -€4,983 -99.7%
Gross operating margin 9900 €20,682 €33,776 +€13,094 +63.3%
Operating profit (loss) 9901 €12,119 €32,031 +€19,912 +164.3%
Financial income 75/76B €702 €1,384 +€682 +97.2%
Recurring financial income 75 €88 €924 +€837 +955.4%
Non-recurring financial income 76B €614 €460 -€154 -25.1%
Financial charges 65/66B €502 €543 +€41 +8.2%
Recurring financial charges 65 €502 €543 +€41 +8.2%
Profit (loss) for the period before taxes 9903 €12,319 €32,872 +€20,553 +166.8%
Income taxes 67/77 €1,116 €9,168 +€8,052 +721.4%
Profit (loss) for the period 9904 €11,203 €23,704 +€12,501 +111.6%
Profit (loss) for the period to be appropriated 9905 €11,203 €23,704 +€12,501 +111.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.