DOUGH DILIGENCE: 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.
DOUGH DILIGENCE
Largest movements
- Cash +€40,757
up €40,757 (+77.9%), from €52,297 to €93,054
mainly Net result for the year (+€30,165) and Receivables within one year (+€9,928)
- Receivables within one year -€9,928
down €9,928 (-75.8%), from €13,106 to €3,178
of which Trade receivables: -€13,090
- Tangible fixed assets -€8,154
down €8,154 (-27.8%), from €29,349 to €21,195
of which Furniture and vehicles: -€7,372
- Reserves +€30,165
up €30,165 (+47.4%), from €63,595 to €93,759
- Other debts -€6,267
down €6,267 (-36.3%), from €17,255 to €10,988
- Trade debts -€1,425
down €1,425 (-38.4%), from €3,712 to €2,287
- Gross operating margin +€11,123
up €11,123 (+28.8%), from €38,604 to €49,727
- Taxes +€2,812
up €2,812 (+36.3%), from €7,745 to €10,557
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,322 | €119,092 | +€22,769 | +23.6% |
| Fixed assets | 21/28 | €29,349 | €21,195 | -€8,154 | -27.8% |
| Tangible fixed assets | 22/27 | €29,349 | €21,195 | -€8,154 | -27.8% |
| Land and buildings | 22 | €6,252 | €5,470 | -€782 | -12.5% |
| Furniture and vehicles | 24 | €23,097 | €15,725 | -€7,372 | -31.9% |
| Current assets | 29/58 | €66,974 | €97,897 | +€30,923 | +46.2% |
| Amounts receivable within one year | 40/41 | €13,106 | €3,178 | -€9,928 | -75.8% |
| Trade receivables | 40 | €13,090 | - | -€13,090 | |
| Other amounts receivable | 41 | €16 | €3,178 | +€3,162 | +19,913% |
| Cash at bank and in hand | 54/58 | €52,297 | €93,054 | +€40,757 | +77.9% |
| Deferred charges and accrued income | 490/1 | €1,570 | €1,665 | +€95 | +6.0% |
| Total equity and liabilities | 10/49 | €96,322 | €119,092 | +€22,769 | +23.6% |
| Equity | 10/15 | €65,095 | €95,259 | +€30,165 | +46.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €63,595 | €93,759 | +€30,165 | +47.4% |
| Distributable reserves | 133 | €63,595 | €93,759 | +€30,165 | +47.4% |
| Amounts payable | 17/49 | €31,228 | €23,832 | -€7,395 | -23.7% |
| Amounts payable within one year | 42/48 | €31,125 | €23,832 | -€7,292 | -23.4% |
| Trade debts | 44 | €3,712 | €2,287 | -€1,425 | -38.4% |
| Suppliers | 440/4 | €3,712 | €2,287 | -€1,425 | -38.4% |
| Taxes, remuneration and social security | 45 | €10,157 | €10,557 | +€400 | +3.9% |
| Taxes | 450/3 | €10,157 | €10,557 | +€400 | +3.9% |
| Other amounts payable | 47/48 | €17,255 | €10,988 | -€6,267 | -36.3% |
| Accrued charges and deferred income | 492/3 | €103 | - | -€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,110 | €8,154 | +€44 | +0.5% |
| Other operating charges | 640/8 | €762 | €786 | +€23 | +3.0% |
| Gross operating margin | 9900 | €38,604 | €49,727 | +€11,123 | +28.8% |
| Operating profit (loss) | 9901 | €29,732 | €40,787 | +€11,056 | +37.2% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €109 | €65 | -€44 | -40.0% |
| Recurring financial charges | 65 | €109 | €65 | -€44 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €29,625 | €40,722 | +€11,097 | +37.5% |
| Income taxes | 67/77 | €7,745 | €10,557 | +€2,812 | +36.3% |
| Profit (loss) for the period | 9904 | €21,880 | €30,165 | +€8,285 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,880 | €30,165 | +€8,285 | +37.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.