DOUGARTMIL: 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.
DOUGARTMIL
Largest movements
- Tangible fixed assets -€9,195
down €9,195 (-13.3%), from €69,022 to €59,827
- Cash -€1,712
down €1,712 (-27.2%), from €6,295 to €4,583
mainly Net result for the year (-€5,860) and Debts after one year (-€5,210)
- Profit (loss) carried forward -€5,860
down €5,860 (-22.6%), from -€25,968 to -€31,827
- Debts after one year -€5,210
down €5,210 (-79.7%), from €6,539 to €1,330
- Gross operating margin +€551
up €551 (+15.1%), from €3,642 to €4,192
- Financial charges -€165
down €165 (-25.7%), from €641 to €476
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.
Derived cash bridge
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 | €75,634 | €65,046 | -€10,588 | -14.0% |
| Fixed assets | 21/28 | €69,022 | €59,827 | -€9,195 | -13.3% |
| Tangible fixed assets | 22/27 | €69,022 | €59,827 | -€9,195 | -13.3% |
| Plant, machinery and equipment | 23 | €69,022 | €59,827 | -€9,195 | -13.3% |
| Current assets | 29/58 | €6,612 | €5,220 | -€1,392 | -21.1% |
| Amounts receivable within one year | 40/41 | €316 | €43 | -€273 | -86.4% |
| Trade receivables | 40 | €316 | - | -€316 | |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €6,295 | €4,583 | -€1,712 | -27.2% |
| Deferred charges and accrued income | 490/1 | - | €593 | +€593 | |
| Total equity and liabilities | 10/49 | €75,634 | €65,046 | -€10,588 | -14.0% |
| Equity | 10/15 | €25,032 | €19,173 | -€5,860 | -23.4% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,968 | -€31,827 | -€5,860 | -22.6% |
| Amounts payable | 17/49 | €50,602 | €45,873 | -€4,728 | -9.3% |
| Amounts payable after more than one year | 17 | €6,539 | €1,330 | -€5,210 | -79.7% |
| Financial debts | 170/4 | €6,539 | €1,330 | -€5,210 | -79.7% |
| Amounts payable within one year | 42/48 | €44,055 | €44,544 | +€488 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €5,038 | €5,210 | +€171 | +3.4% |
| Trade debts | 44 | - | €650 | +€650 | |
| Suppliers | 440/4 | - | €650 | +€650 | |
| Advances received on contracts in progress | 46 | €316 | - | -€316 | |
| Taxes, remuneration and social security | 45 | €16 | - | -€16 | |
| Remuneration and social security | 454/9 | €16 | - | -€16 | |
| Other amounts payable | 47/48 | €38,684 | €38,684 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,185 | €9,195 | +€10 | +0.1% |
| Other operating charges | 640/8 | €384 | €380 | -€4 | -1.0% |
| Gross operating margin | 9900 | €3,642 | €4,192 | +€551 | +15.1% |
| Operating profit (loss) | 9901 | -€5,928 | -€5,383 | +€545 | +9.2% |
| Financial charges | 65/66B | €641 | €476 | -€165 | -25.7% |
| Recurring financial charges | 65 | €641 | €476 | -€165 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,569 | -€5,860 | +€710 | +10.8% |
| Profit (loss) for the period | 9904 | -€6,569 | -€5,860 | +€710 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,569 | -€5,860 | +€710 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.