NEW DOABA: 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.
NEW DOABA
Largest movements
- Cash +€82,615
up €82,615 (+128%), from €64,372 to €146,987
mainly Stocks and contracts (+€51,641) and Depreciation (+€22,834)
- Stocks and contracts -€51,641
down €51,641 (-36.2%), from €142,810 to €91,169
- Tangible fixed assets -€13,283
down €13,283 (-10.6%), from €125,097 to €111,814
of which Furniture and vehicles: -€12,672
- Profit (loss) carried forward +€11,900
up €11,900 (+9.4%), from €127,210 to €139,110
- Debts after one year -€9,032
down €9,032 (-56.2%), from €16,070 to €7,038
- Tax, wage and social debts +€8,969
up €8,969 (+72.7%), from €12,332 to €21,301
of which Remuneration and social security: +€5,090
- Trade debts +€7,975
up €7,975 (+432%), from €1,844 to €9,819
- Gross operating margin +€2,905
up €2,905 (+6.9%), from €42,098 to €45,003
- Depreciation +€897
up €897 (+4.1%), from €21,937 to €22,834
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 | €347,048 | €368,926 | +€21,878 | +6.3% |
| Fixed assets | 21/28 | €139,677 | €126,394 | -€13,283 | -9.5% |
| Tangible fixed assets | 22/27 | €125,097 | €111,814 | -€13,283 | -10.6% |
| Land and buildings | 22 | €78,479 | €71,957 | -€6,522 | -8.3% |
| Plant, machinery and equipment | 23 | €733 | €6,644 | +€5,911 | +806% |
| Furniture and vehicles | 24 | €45,885 | €33,213 | -€12,672 | -27.6% |
| Financial fixed assets | 28 | €14,580 | €14,580 | = | 0.0% |
| Current assets | 29/58 | €207,371 | €242,532 | +€35,161 | +17.0% |
| Stocks and contracts in progress | 3 | €142,810 | €91,169 | -€51,641 | -36.2% |
| Stocks | 30/36 | €142,810 | €91,169 | -€51,641 | -36.2% |
| Amounts receivable within one year | 40/41 | €189 | €2,067 | +€1,877 | +992% |
| Other amounts receivable | 41 | €189 | €2,067 | +€1,877 | +992% |
| Cash at bank and in hand | 54/58 | €64,372 | €146,987 | +€82,615 | +128% |
| Deferred charges and accrued income | 490/1 | - | €2,309 | +€2,309 | |
| Total equity and liabilities | 10/49 | €347,048 | €368,926 | +€21,878 | +6.3% |
| Equity | 10/15 | €275,356 | €287,256 | +€11,900 | +4.3% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €140,706 | €140,706 | = | 0.0% |
| Distributable reserves | 133 | €140,706 | €140,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,210 | €139,110 | +€11,900 | +9.4% |
| Amounts payable | 17/49 | €71,692 | €81,671 | +€9,978 | +13.9% |
| Amounts payable after more than one year | 17 | €16,070 | €7,038 | -€9,032 | -56.2% |
| Financial debts | 170/4 | €16,070 | €7,038 | -€9,032 | -56.2% |
| Amounts payable within one year | 42/48 | €55,623 | €74,632 | +€19,010 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €8,644 | €9,032 | +€387 | +4.5% |
| Trade debts | 44 | €1,844 | €9,819 | +€7,975 | +432% |
| Suppliers | 440/4 | €1,844 | €9,819 | +€7,975 | +432% |
| Taxes, remuneration and social security | 45 | €12,332 | €21,301 | +€8,969 | +72.7% |
| Taxes | 450/3 | €8,436 | €12,315 | +€3,879 | +46.0% |
| Remuneration and social security | 454/9 | €3,896 | €8,986 | +€5,090 | +131% |
| Other amounts payable | 47/48 | €32,802 | €34,481 | +€1,678 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,937 | €22,834 | +€897 | +4.1% |
| Other operating charges | 640/8 | €2,592 | €2,694 | +€102 | +4.0% |
| Gross operating margin | 9900 | €42,098 | €45,003 | +€2,905 | +6.9% |
| Operating profit (loss) | 9901 | €17,569 | €19,475 | +€1,905 | +10.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,664 | €3,084 | +€420 | +15.8% |
| Recurring financial charges | 65 | €2,664 | €3,084 | +€420 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €14,906 | €16,391 | +€1,485 | +10.0% |
| Income taxes | 67/77 | €4,118 | €4,491 | +€373 | +9.1% |
| Profit (loss) for the period | 9904 | €10,788 | €11,900 | +€1,112 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,788 | €11,900 | +€1,112 | +10.3% |
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 17 October 2026 via checked.be.