Markus Dorka: 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.
Markus Dorka
Largest movements
- Cash +€10,980
up €10,980 (+139.7%), from €7,859 to €18,839
mainly Net result for the year (+€22,423) and Other debts (+€13,459)
- Deferred charges and accrued income +€1,742
up €1,742 (+12.6%), from €13,820 to €15,562
- Tangible fixed assets -€713
down €713 (-21.4%), from €3,334 to €2,621
- Other debts +€13,459
up €13,459 (+123.1%), from €10,933 to €24,392
- Tax, wage and social debts -€2,027
down €2,027 (-18.3%), from €11,081 to €9,054
- Accrued charges and deferred income +€419
new in 2025: €419
- Gross operating margin +€18,195
up €18,195 (+125.4%), from €14,508 to €32,703
- Taxes +€5,123
up €5,123 (+130.3%), from €3,931 to €9,054
- Depreciation +€481
up €481 (+206.7%), from €233 to €713
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 | €25,014 | €37,022 | +€12,008 | +48.0% |
| Fixed assets | 21/28 | €3,334 | €2,621 | -€713 | -21.4% |
| Tangible fixed assets | 22/27 | €3,334 | €2,621 | -€713 | -21.4% |
| Plant, machinery and equipment | 23 | €3,334 | €2,621 | -€713 | -21.4% |
| Current assets | 29/58 | €21,679 | €34,401 | +€12,721 | +58.7% |
| Cash at bank and in hand | 54/58 | €7,859 | €18,839 | +€10,980 | +139.7% |
| Deferred charges and accrued income | 490/1 | €13,820 | €15,562 | +€1,742 | +12.6% |
| Total equity and liabilities | 10/49 | €25,014 | €37,022 | +€12,008 | +48.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,014 | €34,022 | +€12,008 | +54.5% |
| Amounts payable within one year | 42/48 | €22,014 | €33,603 | +€11,589 | +52.6% |
| Trade debts | 44 | €0 | €157 | +€157 | |
| Suppliers | 440/4 | €0 | €157 | +€157 | |
| Taxes, remuneration and social security | 45 | €11,081 | €9,054 | -€2,027 | -18.3% |
| Taxes | 450/3 | €11,081 | €9,054 | -€2,027 | -18.3% |
| Other amounts payable | 47/48 | €10,933 | €24,392 | +€13,459 | +123.1% |
| Accrued charges and deferred income | 492/3 | - | €419 | +€419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €713 | +€481 | +206.7% |
| Other operating charges | 640/8 | - | €231 | +€231 | |
| Gross operating margin | 9900 | €14,508 | €32,703 | +€18,195 | +125.4% |
| Operating profit (loss) | 9901 | €14,275 | €31,758 | +€17,483 | +122.5% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €44 | €289 | +€245 | +563.9% |
| Recurring financial charges | 65 | €44 | €289 | +€245 | +563.9% |
| Profit (loss) for the period before taxes | 9903 | €14,232 | €31,477 | +€17,245 | +121.2% |
| Income taxes | 67/77 | €3,931 | €9,054 | +€5,123 | +130.3% |
| Profit (loss) for the period | 9904 | €10,300 | €22,423 | +€12,123 | +117.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,300 | €22,423 | +€12,123 | +117.7% |
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 5 October 2026 via checked.be.