REGIS DOSSERAY MANAGEMENT: 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.
REGIS DOSSERAY MANAGEMENT
Largest movements
- Cash +€19,624
up €19,624 (+102%), from €19,238 to €38,862
mainly Receivables within one year (+€12,896) and Other debts (+€3,035)
- Receivables within one year -€12,896
down €12,896 (-63.4%), from €20,330 to €7,434
of which Trade receivables: -€6,522
- Other debts +€3,035
up €3,035 (+3,189%), from €95 to €3,130
- Reserves +€2,982
up €2,982 (+3.2%), from €94,011 to €96,993
of which Distributable reserves: +€2,982
- Staff costs -€1,183
no longer reported in 2025 (was €1,183)
- Gross operating margin +€988
up €988 (+10.4%), from €9,497 to €10,485
- Depreciation -€904
down €904 (-28.2%), from €3,212 to €2,308
- Taxes +€784
up €784 (+29.8%), from €2,634 to €3,418
- Other operating charges +€632
up €632 (+64.0%), from €987 to €1,619
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 | €158,577 | €164,936 | +€6,358 | +4.0% |
| Fixed assets | 21/28 | €118,254 | €117,885 | -€369 | -0.3% |
| Tangible fixed assets | 22/27 | €3,354 | €2,985 | -€369 | -11.0% |
| Plant, machinery and equipment | 23 | €152 | €0 | -€152 | -100% |
| Furniture and vehicles | 24 | €3,203 | €2,985 | -€218 | -6.8% |
| Financial fixed assets | 28 | €114,900 | €114,900 | = | 0.0% |
| Current assets | 29/58 | €40,323 | €47,051 | +€6,728 | +16.7% |
| Amounts receivable within one year | 40/41 | €20,330 | €7,434 | -€12,896 | -63.4% |
| Trade receivables | 40 | €12,306 | €5,784 | -€6,522 | -53.0% |
| Other amounts receivable | 41 | €8,024 | €1,651 | -€6,374 | -79.4% |
| Cash at bank and in hand | 54/58 | €19,238 | €38,862 | +€19,624 | +102% |
| Deferred charges and accrued income | 490/1 | €755 | €755 | = | 0.0% |
| Total equity and liabilities | 10/49 | €158,577 | €164,936 | +€6,358 | +4.0% |
| Equity | 10/15 | €154,593 | €157,575 | +€2,982 | +1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €94,011 | €96,993 | +€2,982 | +3.2% |
| 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 | €92,151 | €95,133 | +€2,982 | +3.2% |
| Profit (loss) carried forward | 14 | €48,182 | €48,182 | +€0 | 0.0% |
| Amounts payable | 17/49 | €3,985 | €7,361 | +€3,376 | +84.7% |
| Amounts payable within one year | 42/48 | €3,985 | €7,361 | +€3,376 | +84.7% |
| Trade debts | 44 | €1,256 | €1,420 | +€164 | +13.1% |
| Suppliers | 440/4 | €1,256 | €1,420 | +€164 | +13.1% |
| Taxes, remuneration and social security | 45 | €2,634 | €2,810 | +€177 | +6.7% |
| Taxes | 450/3 | €2,634 | €2,810 | +€177 | +6.7% |
| Other amounts payable | 47/48 | €95 | €3,130 | +€3,035 | +3,189% |
| Non-recurring operating income | 76A | €405 | - | -€405 | |
| Remuneration, social security and pensions | 62 | €1,183 | - | -€1,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €2,308 | -€904 | -28.2% |
| Other operating charges | 640/8 | €987 | €1,619 | +€632 | +64.0% |
| Gross operating margin | 9900 | €9,497 | €10,485 | +€988 | +10.4% |
| Operating profit (loss) | 9901 | €4,114 | €6,558 | +€2,444 | +59.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €119 | €158 | +€39 | +32.8% |
| Recurring financial charges | 65 | €119 | €158 | +€39 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €3,995 | €6,400 | +€2,405 | +60.2% |
| Income taxes | 67/77 | €2,634 | €3,418 | +€784 | +29.8% |
| Profit (loss) for the period | 9904 | €1,362 | €2,982 | +€1,621 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €1,362 | €2,982 | +€1,621 | +119% |
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 31 October 2026 via checked.be.