DOUM: 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.
DOUM
Largest movements
- Receivables after one year +€21,000
new in 2025: €21,000
- Tangible fixed assets +€3,044
up €3,044 (+2.6%), from €116,662 to €119,706
of which Land and buildings: +€4,464
- Debts after one year +€45,000
up €45,000 (+118.4%), from €38,000 to €83,000
- Other debts -€21,935
down €21,935 (-30.6%), from €71,593 to €49,658
- Accrued charges and deferred income -€1,768
down €1,768 (-63.7%), from €2,775 to €1,007
- Financial charges -€2,081
down €2,081 (-90.6%), from €2,297 to €216
- Depreciation +€1,180
up €1,180 (+13.0%), from €9,055 to €10,235
- Gross operating margin +€704
up €704 (+5.4%), from €13,102 to €13,807
- Taxes -€295
down €295 (-91.1%), from €324 to €29
- Financial income -€210
down €210 (-100.0%), from €210 to €0
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 | €151,528 | €173,718 | +€22,190 | +14.6% |
| Fixed assets | 21/28 | €146,717 | €149,761 | +€3,044 | +2.1% |
| Tangible fixed assets | 22/27 | €116,662 | €119,706 | +€3,044 | +2.6% |
| Land and buildings | 22 | €110,386 | €114,850 | +€4,464 | +4.0% |
| Plant, machinery and equipment | 23 | €6,275 | €4,855 | -€1,420 | -22.6% |
| Financial fixed assets | 28 | €30,056 | €30,056 | = | 0.0% |
| Current assets | 29/58 | €4,811 | €23,956 | +€19,146 | +398.0% |
| Amounts receivable after more than one year | 29 | - | €21,000 | +€21,000 | |
| Other amounts receivable | 291 | - | €21,000 | +€21,000 | |
| Amounts receivable within one year | 40/41 | €2,702 | €1,705 | -€997 | -36.9% |
| Trade receivables | 40 | €1,835 | €0 | -€1,835 | -100.0% |
| Other amounts receivable | 41 | €868 | €1,705 | +€837 | +96.5% |
| Cash at bank and in hand | 54/58 | €465 | €1,251 | +€786 | +169.2% |
| Deferred charges and accrued income | 490/1 | €1,643 | €0 | -€1,643 | -100.0% |
| Total equity and liabilities | 10/49 | €151,528 | €173,718 | +€22,190 | +14.6% |
| Equity | 10/15 | €38,588 | €38,685 | +€97 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,988 | €20,085 | +€97 | +0.5% |
| Distributable reserves | 133 | €19,988 | €20,085 | +€97 | +0.5% |
| Amounts payable | 17/49 | €112,940 | €135,033 | +€22,093 | +19.6% |
| Amounts payable after more than one year | 17 | €38,000 | €83,000 | +€45,000 | +118.4% |
| Financial debts | 170/4 | €38,000 | €83,000 | +€45,000 | +118.4% |
| Amounts payable within one year | 42/48 | €72,164 | €51,025 | -€21,139 | -29.3% |
| Trade debts | 44 | €571 | €1,218 | +€648 | +113.4% |
| Suppliers | 440/4 | €571 | €1,218 | +€648 | +113.4% |
| Taxes, remuneration and social security | 45 | €0 | €148 | +€148 | |
| Taxes | 450/3 | €0 | €148 | +€148 | |
| Other amounts payable | 47/48 | €71,593 | €49,658 | -€21,935 | -30.6% |
| Accrued charges and deferred income | 492/3 | €2,775 | €1,007 | -€1,768 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,055 | €10,235 | +€1,180 | +13.0% |
| Other operating charges | 640/8 | €3,341 | €3,230 | -€112 | -3.3% |
| Gross operating margin | 9900 | €13,102 | €13,807 | +€704 | +5.4% |
| Operating profit (loss) | 9901 | €706 | €342 | -€364 | -51.5% |
| Financial income | 75/76B | €210 | €0 | -€210 | -100.0% |
| Recurring financial income | 75 | €210 | €0 | -€210 | -100.0% |
| Financial charges | 65/66B | €2,297 | €216 | -€2,081 | -90.6% |
| Recurring financial charges | 65 | €2,297 | €216 | -€2,081 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,381 | €126 | +€1,507 | |
| Income taxes | 67/77 | €324 | €29 | -€295 | -91.1% |
| Profit (loss) for the period | 9904 | -€1,705 | €97 | +€1,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,705 | €97 | +€1,802 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.