Dr Dougho: 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.
Dr Dougho
Largest movements
- Receivables within one year -€13,843
no longer reported in 2025 (was €13,843)
of which Trade receivables: -€7,000
- Tangible fixed assets +€1,494
new in 2025: €1,494
- Cash -€443
no longer reported in 2025 (was €443)
mainly Net result for the year (-€21,646) and Investment in fixed assets (net) (-€2,000)
- Profit (loss) carried forward -€21,646
down €21,646, from €3,482 to -€18,164
- Other debts +€9,414
new in 2025: €9,414
- Tax, wage and social debts -€589
down €589 (-6.7%), from €8,804 to €8,215
of which Taxes: -€2,400
- Gross operating margin -€26,027
down €26,027, from €8,201 to -€17,826
- Staff costs -€3,538
no longer reported in 2025 (was €3,538)
- Taxes +€2,125
new in 2025: €2,125
- Depreciation -€759
down €759 (-60.0%), from €1,265 to €506
- Other operating charges +€740
new in 2025: €740
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 | €14,286 | €1,494 | -€12,792 | -89.5% |
| Fixed assets | 21/28 | - | €1,494 | +€1,494 | |
| Tangible fixed assets | 22/27 | - | €1,494 | +€1,494 | |
| Furniture and vehicles | 24 | - | €1,494 | +€1,494 | |
| Current assets | 29/58 | €14,286 | - | -€14,286 | |
| Amounts receivable within one year | 40/41 | €13,843 | - | -€13,843 | |
| Trade receivables | 40 | €7,000 | - | -€7,000 | |
| Other amounts receivable | 41 | €6,843 | - | -€6,843 | |
| Cash at bank and in hand | 54/58 | €443 | - | -€443 | |
| Total equity and liabilities | 10/49 | €14,286 | €1,494 | -€12,792 | -89.5% |
| Equity | 10/15 | €5,482 | -€16,164 | -€21,646 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,482 | -€18,164 | -€21,646 | |
| Amounts payable | 17/49 | €8,804 | €17,658 | +€8,854 | +101% |
| Amounts payable within one year | 42/48 | €8,804 | €17,658 | +€8,854 | +101% |
| Financial debts | 43 | - | €29 | +€29 | |
| Credit institutions | 430/8 | - | €29 | +€29 | |
| Taxes, remuneration and social security | 45 | €8,804 | €8,215 | -€589 | -6.7% |
| Taxes | 450/3 | €2,400 | - | -€2,400 | |
| Remuneration and social security | 454/9 | €6,404 | €8,215 | +€1,811 | +28.3% |
| Other amounts payable | 47/48 | - | €9,414 | +€9,414 | |
| Remuneration, social security and pensions | 62 | €3,538 | - | -€3,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,265 | €506 | -€759 | -60.0% |
| Other operating charges | 640/8 | - | €740 | +€740 | |
| Gross operating margin | 9900 | €8,201 | -€17,826 | -€26,027 | |
| Operating profit (loss) | 9901 | €3,398 | -€19,072 | -€22,470 | |
| Financial income | 75/76B | €181 | - | -€181 | |
| Recurring financial income | 75 | €181 | - | -€181 | |
| Financial charges | 65/66B | €97 | €449 | +€352 | +363% |
| Recurring financial charges | 65 | €97 | €449 | +€352 | +363% |
| Profit (loss) for the period before taxes | 9903 | €3,482 | -€19,521 | -€23,003 | |
| Income taxes | 67/77 | - | €2,125 | +€2,125 | |
| Profit (loss) for the period | 9904 | €3,482 | -€21,646 | -€25,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,482 | -€21,646 | -€25,128 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.