DOTTY'S: 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.
DOTTY'S
Largest movements
- Tangible fixed assets +€26,577
up €26,577 (+45.7%), from €58,139 to €84,715
of which Land and buildings: +€32,561
- Cash -€17,887
down €17,887 (-55.2%), from €32,413 to €14,526
mainly Investment in fixed assets (net) (-€40,596) and Receivables within one year (-€4,432)
- Receivables within one year +€4,432
up €4,432 (+86.7%), from €5,113 to €9,545
of which Other amounts receivable: +€4,754
- Current portion of long-term debt +€5,278
up €5,278 (+40.3%), from €13,083 to €18,361
- Debts after one year +€4,137
up €4,137 (+10.8%), from €38,301 to €42,438
- Reserves +€2,850
up €2,850 (+7.9%), from €36,195 to €39,044
of which Distributable reserves: +€2,850
- Other debts +€1,340
new in 2025: €1,340
- Advances received -€1,175
no longer reported in 2025 (was €1,175)
- Gross operating margin +€3,360
up €3,360 (+19.1%), from €17,597 to €20,957
- Depreciation +€745
up €745 (+5.6%), from €13,274 to €14,020
- Financial charges +€497
up €497 (+20.8%), from €2,393 to €2,890
- Taxes -€366
down €366 (-34.1%), from €1,071 to €705
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 | €96,259 | €108,786 | +€12,527 | +13.0% |
| Fixed assets | 21/28 | €58,139 | €84,715 | +€26,577 | +45.7% |
| Tangible fixed assets | 22/27 | €58,139 | €84,715 | +€26,577 | +45.7% |
| Land and buildings | 22 | €46,942 | €79,502 | +€32,561 | +69.4% |
| Plant, machinery and equipment | 23 | €1,170 | €482 | -€687 | -58.8% |
| Furniture and vehicles | 24 | €10,027 | €4,731 | -€5,297 | -52.8% |
| Current assets | 29/58 | €38,120 | €24,071 | -€14,049 | -36.9% |
| Amounts receivable within one year | 40/41 | €5,113 | €9,545 | +€4,432 | +86.7% |
| Trade receivables | 40 | €974 | €653 | -€321 | -33.0% |
| Other amounts receivable | 41 | €4,139 | €8,893 | +€4,754 | +114.8% |
| Cash at bank and in hand | 54/58 | €32,413 | €14,526 | -€17,887 | -55.2% |
| Deferred charges and accrued income | 490/1 | €595 | - | -€595 | |
| Total equity and liabilities | 10/49 | €96,259 | €108,786 | +€12,527 | +13.0% |
| Equity | 10/15 | €42,395 | €45,244 | +€2,850 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,195 | €39,044 | +€2,850 | +7.9% |
| Tax-exempt reserves | 132 | €1,537 | €1,537 | = | 0.0% |
| Distributable reserves | 133 | €34,657 | €37,507 | +€2,850 | +8.2% |
| Amounts payable | 17/49 | €53,864 | €63,542 | +€9,678 | +18.0% |
| Amounts payable after more than one year | 17 | €38,301 | €42,438 | +€4,137 | +10.8% |
| Financial debts | 170/4 | €38,301 | €42,438 | +€4,137 | +10.8% |
| Amounts payable within one year | 42/48 | €15,563 | €21,103 | +€5,540 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €13,083 | €18,361 | +€5,278 | +40.3% |
| Trade debts | 44 | €20 | €582 | +€563 | +2866.1% |
| Suppliers | 440/4 | €20 | €582 | +€563 | +2866.1% |
| Advances received on contracts in progress | 46 | €1,175 | - | -€1,175 | |
| Taxes, remuneration and social security | 45 | €1,286 | €821 | -€465 | -36.2% |
| Taxes | 450/3 | €1,286 | €821 | -€465 | -36.2% |
| Other amounts payable | 47/48 | - | €1,340 | +€1,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,274 | €14,020 | +€745 | +5.6% |
| Other operating charges | 640/8 | €480 | €493 | +€12 | +2.6% |
| Gross operating margin | 9900 | €17,597 | €20,957 | +€3,360 | +19.1% |
| Operating profit (loss) | 9901 | €3,843 | €6,445 | +€2,602 | +67.7% |
| Financial charges | 65/66B | €2,393 | €2,890 | +€497 | +20.8% |
| Recurring financial charges | 65 | €2,393 | €2,890 | +€497 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €1,450 | €3,555 | +€2,105 | +145.2% |
| Income taxes | 67/77 | €1,071 | €705 | -€366 | -34.1% |
| Profit (loss) for the period | 9904 | €379 | €2,850 | +€2,471 | +652.7% |
| Profit (loss) for the period to be appropriated | 9905 | €379 | €2,850 | +€2,471 | +652.7% |
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 10 October 2026 via checked.be.