DOU & DESS: 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.
DOU & DESS
Largest movements
- Current investments -€19,381
no longer reported in 2024 (was €19,381)
- Receivables within one year +€18,705
up €18,705 (+87.1%), from €21,480 to €40,185
of which Other amounts receivable: +€24,679
- Cash -€9,047
down €9,047 (-92.3%), from €9,802 to €755
- Tangible fixed assets -€2,151
no longer reported in 2024 (was €2,151)
- Accrued charges and deferred income -€5,941
no longer reported in 2024 (was €5,941)
- Tax, wage and social debts -€4,291
down €4,291 (-100.0%), from €4,291 to €0
- Trade debts -€2,105
down €2,105 (-67.8%), from €3,105 to €1,000
- Gross operating margin -€8,354
down €8,354, from €5,671 to -€2,683
- Taxes -€2,887
no longer reported in 2024 (was €2,887)
- Financial income +€2,278
up €2,278 (+7594333.3%), from €0 to €2,278
- Other operating charges -€1,026
down €1,026 (-95.4%), from €1,076 to €50
- Depreciation -€427
no longer reported in 2024 (was €427)
From the 2021 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,813 | €40,939 | -€11,874 | -22.5% |
| Fixed assets | 21/28 | €2,151 | - | -€2,151 | |
| Tangible fixed assets | 22/27 | €2,151 | - | -€2,151 | |
| Plant, machinery and equipment | 23 | €2,151 | - | -€2,151 | |
| Current assets | 29/58 | €50,662 | €40,939 | -€9,723 | -19.2% |
| Amounts receivable within one year | 40/41 | €21,480 | €40,185 | +€18,705 | +87.1% |
| Trade receivables | 40 | €5,974 | €0 | -€5,974 | -100.0% |
| Other amounts receivable | 41 | €15,506 | €40,185 | +€24,679 | +159.2% |
| Current investments | 50/53 | €19,381 | - | -€19,381 | |
| Cash at bank and in hand | 54/58 | €9,802 | €755 | -€9,047 | -92.3% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €52,813 | €40,939 | -€11,874 | -22.5% |
| Equity | 10/15 | €39,477 | €39,939 | +€462 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,077 | €27,539 | +€462 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,217 | €25,679 | +€462 | +1.8% |
| Amounts payable | 17/49 | €13,336 | €1,000 | -€12,336 | -92.5% |
| Amounts payable within one year | 42/48 | €7,395 | €1,000 | -€6,395 | -86.5% |
| Trade debts | 44 | €3,105 | €1,000 | -€2,105 | -67.8% |
| Suppliers | 440/4 | €3,105 | €1,000 | -€2,105 | -67.8% |
| Taxes, remuneration and social security | 45 | €4,291 | €0 | -€4,291 | -100.0% |
| Taxes | 450/3 | €4,291 | €0 | -€4,291 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,941 | - | -€5,941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | - | -€427 | |
| Other operating charges | 640/8 | €1,076 | €50 | -€1,026 | -95.4% |
| Gross operating margin | 9900 | €5,671 | -€2,683 | -€8,354 | |
| Operating profit (loss) | 9901 | €4,168 | -€2,733 | -€6,901 | |
| Financial income | 75/76B | €0 | €2,278 | +€2,278 | +7594333.3% |
| Recurring financial income | 75 | €0 | €2,278 | +€2,278 | +7594333.3% |
| Financial charges | 65/66B | €97 | €102 | +€5 | +5.1% |
| Recurring financial charges | 65 | €97 | €102 | +€5 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €4,071 | -€556 | -€4,628 | |
| Income taxes | 67/77 | €2,887 | - | -€2,887 | |
| Profit (loss) for the period | 9904 | €1,184 | -€556 | -€1,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,184 | -€556 | -€1,741 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.