DOUGLAS: 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.
DOUGLAS
Largest movements
- Cash -€21,865
down €21,865 (-17.6%), from €124,048 to €102,183
mainly Net result for the year (-€23,215) and Receivables within one year (-€11,796)
- Tangible fixed assets -€18,417
down €18,417 (-15.9%), from €116,152 to €97,735
of which Land and buildings: -€9,791
- Receivables within one year +€11,796
up €11,796 (+59.3%), from €19,892 to €31,689
- Profit (loss) carried forward -€23,215
down €23,215 (-63.6%), from -€36,521 to -€59,736
- Other debts -€8,694
down €8,694 (-58.2%), from €14,931 to €6,237
- Gross operating margin -€6,323
down €6,323 (-71.7%), from €8,814 to €2,491
- Other operating charges +€490
up €490 (+18.4%), from €2,661 to €3,151
- Financial charges -€272
down €272 (-33.7%), from €807 to €535
- Depreciation +€237
up €237 (+1.1%), from €21,980 to €22,217
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 | €266,381 | €237,851 | -€28,530 | -10.7% |
| Fixed assets | 21/28 | €116,152 | €97,735 | -€18,417 | -15.9% |
| Tangible fixed assets | 22/27 | €116,152 | €97,735 | -€18,417 | -15.9% |
| Land and buildings | 22 | €84,731 | €74,940 | -€9,791 | -11.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €31,421 | €22,795 | -€8,626 | -27.5% |
| Current assets | 29/58 | €150,229 | €140,116 | -€10,114 | -6.7% |
| Amounts receivable within one year | 40/41 | €19,892 | €31,689 | +€11,796 | +59.3% |
| Trade receivables | 40 | €19,892 | €31,689 | +€11,796 | +59.3% |
| Cash at bank and in hand | 54/58 | €124,048 | €102,183 | -€21,865 | -17.6% |
| Deferred charges and accrued income | 490/1 | €6,289 | €6,244 | -€45 | -0.7% |
| Total equity and liabilities | 10/49 | €266,381 | €237,851 | -€28,530 | -10.7% |
| Equity | 10/15 | €44,278 | €21,064 | -€23,215 | -52.4% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €73,200 | €73,200 | = | 0.0% |
| Distributable reserves | 133 | €73,200 | €73,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,521 | -€59,736 | -€23,215 | -63.6% |
| Amounts payable | 17/49 | €222,103 | €216,788 | -€5,316 | -2.4% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,371 | €15,526 | -€5,844 | -27.3% |
| Trade debts | 44 | €3,830 | €4,544 | +€714 | +18.6% |
| Suppliers | 440/4 | €3,830 | €4,544 | +€714 | +18.6% |
| Taxes, remuneration and social security | 45 | €2,609 | €4,746 | +€2,137 | +81.9% |
| Taxes | 450/3 | €2,609 | €4,746 | +€2,137 | +81.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,931 | €6,237 | -€8,694 | -58.2% |
| Accrued charges and deferred income | 492/3 | €733 | €1,261 | +€528 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,980 | €22,217 | +€237 | +1.1% |
| Other operating charges | 640/8 | €2,661 | €3,151 | +€490 | +18.4% |
| Gross operating margin | 9900 | €8,814 | €2,491 | -€6,323 | -71.7% |
| Operating profit (loss) | 9901 | -€15,826 | -€22,876 | -€7,050 | -44.5% |
| Financial income | 75/76B | €408 | €391 | -€17 | -4.2% |
| Recurring financial income | 75 | €408 | €391 | -€17 | -4.2% |
| Financial charges | 65/66B | €807 | €535 | -€272 | -33.7% |
| Recurring financial charges | 65 | €807 | €535 | -€272 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,225 | -€23,021 | -€6,795 | -41.9% |
| Income taxes | 67/77 | €204 | €194 | -€10 | -4.8% |
| Profit (loss) for the period | 9904 | -€16,429 | -€23,215 | -€6,785 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,429 | -€23,215 | -€6,785 | -41.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.