DOUL: 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.
DOUL
Largest movements
- Current investments +€80,000
new in 2024: €80,000
- Cash -€52,159
down €52,159 (-40.7%), from €128,276 to €76,117
mainly Current investments (-€80,000) and Debts after one year (-€13,224)
- Receivables within one year -€9,786
down €9,786 (-40.1%), from €24,382 to €14,595
of which Trade receivables: -€11,011
- Tangible fixed assets -€5,561
down €5,561 (-4.0%), from €140,408 to €134,847
of which Other tangible fixed assets: -€4,744
- Reserves +€23,981
up €23,981 (+13.5%), from €178,264 to €202,245
of which Distributable reserves: +€23,981
- Debts after one year -€13,224
down €13,224 (-47.6%), from €27,803 to €14,579
- Other debts +€8,010
up €8,010 (+19.9%), from €40,314 to €48,324
- Tax, wage and social debts -€6,013
down €6,013 (-39.0%), from €15,434 to €9,421
of which Taxes: -€3,013
- Gross operating margin -€15,701
down €15,701 (-26.0%), from €60,499 to €44,798
- Depreciation -€6,604
down €6,604 (-41.9%), from €15,766 to €9,162
- Taxes -€3,489
down €3,489 (-27.0%), from €12,921 to €9,432
- Other operating charges +€924
up €924 (+196.0%), from €471 to €1,396
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,420 | €306,431 | +€12,011 | +4.1% |
| Fixed assets | 21/28 | €140,408 | €134,847 | -€5,561 | -4.0% |
| Tangible fixed assets | 22/27 | €140,408 | €134,847 | -€5,561 | -4.0% |
| Land and buildings | 22 | €122,028 | €118,032 | -€3,996 | -3.3% |
| Furniture and vehicles | 24 | €829 | €4,008 | +€3,179 | +383.5% |
| Other tangible fixed assets | 26 | €17,551 | €12,807 | -€4,744 | -27.0% |
| Current assets | 29/58 | €154,012 | €171,584 | +€17,572 | +11.4% |
| Amounts receivable within one year | 40/41 | €24,382 | €14,595 | -€9,786 | -40.1% |
| Trade receivables | 40 | €24,382 | €13,371 | -€11,011 | -45.2% |
| Other amounts receivable | 41 | - | €1,225 | +€1,225 | |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €128,276 | €76,117 | -€52,159 | -40.7% |
| Deferred charges and accrued income | 490/1 | €1,355 | €871 | -€483 | -35.7% |
| Total equity and liabilities | 10/49 | €294,420 | €306,431 | +€12,011 | +4.1% |
| Equity | 10/15 | €196,864 | €220,845 | +€23,981 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178,264 | €202,245 | +€23,981 | +13.5% |
| 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 | €176,404 | €200,385 | +€23,981 | +13.6% |
| Amounts payable | 17/49 | €97,556 | €85,586 | -€11,970 | -12.3% |
| Amounts payable after more than one year | 17 | €27,803 | €14,579 | -€13,224 | -47.6% |
| Financial debts | 170/4 | €27,803 | €14,579 | -€13,224 | -47.6% |
| Amounts payable within one year | 42/48 | €68,878 | €71,007 | +€2,129 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €13,003 | €13,224 | +€221 | +1.7% |
| Trade debts | 44 | €127 | €38 | -€89 | -69.9% |
| Suppliers | 440/4 | €127 | €38 | -€89 | -69.9% |
| Taxes, remuneration and social security | 45 | €15,434 | €9,421 | -€6,013 | -39.0% |
| Taxes | 450/3 | €12,434 | €9,421 | -€3,013 | -24.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €40,314 | €48,324 | +€8,010 | +19.9% |
| Accrued charges and deferred income | 492/3 | €875 | - | -€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,766 | €9,162 | -€6,604 | -41.9% |
| Other operating charges | 640/8 | €471 | €1,396 | +€924 | +196.0% |
| Gross operating margin | 9900 | €60,499 | €44,798 | -€15,701 | -26.0% |
| Operating profit (loss) | 9901 | €44,262 | €34,240 | -€10,022 | -22.6% |
| Financial charges | 65/66B | €1,001 | €827 | -€174 | -17.4% |
| Recurring financial charges | 65 | €1,001 | €827 | -€174 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €43,260 | €33,413 | -€9,848 | -22.8% |
| Income taxes | 67/77 | €12,921 | €9,432 | -€3,489 | -27.0% |
| Profit (loss) for the period | 9904 | €30,339 | €23,981 | -€6,358 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,339 | €23,981 | -€6,358 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.