DOTTI CONSEILS: 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.
DOTTI CONSEILS
Largest movements
- Cash +€11,422
up €11,422 (+26.6%), from €42,873 to €54,294
mainly Net result for the year (+€23,622) and Depreciation (+€8,278)
- Tangible fixed assets -€8,278
down €8,278 (-24.2%), from €34,242 to €25,964
- Deferred charges and accrued income -€6,860
down €6,860 (-96.4%), from €7,116 to €256
- Tax, wage and social debts -€5,422
down €5,422 (-32.9%), from €16,501 to €11,079
of which Taxes: -€3,642
- Other debts +€2,847
up €2,847 (+4.5%), from €63,189 to €66,036
- Gross operating margin -€12,832
down €12,832 (-23.7%), from €54,104 to €41,272
- Financial income -€6,140
down €6,140 (-100.0%), from €6,140 to €0
- Taxes -€1,331
down €1,331 (-14.1%), from €9,458 to €8,127
- Other operating charges -€1,179
down €1,179 (-51.3%), from €2,300 to €1,121
- Depreciation +€1,131
up €1,131 (+15.8%), from €7,147 to €8,278
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 | €84,230 | €80,514 | -€3,716 | -4.4% |
| Fixed assets | 21/28 | €34,242 | €25,964 | -€8,278 | -24.2% |
| Tangible fixed assets | 22/27 | €34,242 | €25,964 | -€8,278 | -24.2% |
| Furniture and vehicles | 24 | €34,242 | €25,964 | -€8,278 | -24.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €49,989 | €54,550 | +€4,561 | +9.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €42,873 | €54,294 | +€11,422 | +26.6% |
| Deferred charges and accrued income | 490/1 | €7,116 | €256 | -€6,860 | -96.4% |
| Total equity and liabilities | 10/49 | €84,230 | €80,514 | -€3,716 | -4.4% |
| Equity | 10/15 | €3,800 | €3,300 | -€500 | -13.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €500 | €0 | -€500 | -100.0% |
| Amounts payable | 17/49 | €80,430 | €77,214 | -€3,216 | -4.0% |
| Amounts payable within one year | 42/48 | €80,430 | €77,185 | -€3,246 | -4.0% |
| Trade debts | 44 | €741 | €70 | -€671 | -90.6% |
| Suppliers | 440/4 | €741 | €70 | -€671 | -90.6% |
| Taxes, remuneration and social security | 45 | €16,501 | €11,079 | -€5,422 | -32.9% |
| Taxes | 450/3 | €14,721 | €11,079 | -€3,642 | -24.7% |
| Remuneration and social security | 454/9 | €1,780 | €0 | -€1,780 | -100.0% |
| Other amounts payable | 47/48 | €63,189 | €66,036 | +€2,847 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,147 | €8,278 | +€1,131 | +15.8% |
| Other operating charges | 640/8 | €2,300 | €1,121 | -€1,179 | -51.3% |
| Gross operating margin | 9900 | €54,104 | €41,272 | -€12,832 | -23.7% |
| Operating profit (loss) | 9901 | €44,658 | €31,874 | -€12,784 | -28.6% |
| Financial income | 75/76B | €6,140 | €0 | -€6,140 | -100.0% |
| Recurring financial income | 75 | €6,140 | €0 | -€6,140 | -100.0% |
| Financial charges | 65/66B | €131 | €125 | -€6 | -4.8% |
| Recurring financial charges | 65 | €131 | €125 | -€6 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €50,667 | €31,749 | -€18,918 | -37.3% |
| Income taxes | 67/77 | €9,458 | €8,127 | -€1,331 | -14.1% |
| Profit (loss) for the period | 9904 | €41,209 | €23,622 | -€17,586 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,209 | €23,622 | -€17,586 | -42.7% |
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.