THE DOT FATHER: 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.
THE DOT FATHER
Largest movements
- Deferred charges and accrued income -€67,896
down €67,896 (-98.9%), from €68,620 to €724
- Receivables within one year +€30,060
up €30,060 (+138%), from €21,769 to €51,829
of which Trade receivables: +€26,595
- Cash -€4,217
down €4,217 (-24.8%), from €17,029 to €12,813
mainly Receivables within one year (-€30,060) and Net result for the year (-€24,849)
- Tangible fixed assets -€1,790
down €1,790 (-30.0%), from €5,971 to €4,182
of which Furniture and vehicles: -€1,592
- Profit (loss) carried forward -€24,849
down €24,849 (-111%), from -€22,430 to -€47,279
- Other debts -€18,947
down €18,947 (-74.0%), from €25,601 to €6,654
- Tax, wage and social debts +€8,377
up €8,377 (+104%), from €8,025 to €16,402
of which Taxes: +€11,885
- Trade debts -€4,502
down €4,502 (-44.9%), from €10,032 to €5,530
- Debts after one year -€3,975
down €3,975 (-4.3%), from €91,790 to €87,815
- Gross operating margin -€22,072
down €22,072 (-45.1%), from €48,889 to €26,817
- Write-downs +€3,353
new in 2025: €3,353
- Staff costs +€2,087
up €2,087 (+5.2%), from €39,852 to €41,939
- Financial charges +€783
up €783 (+31.3%), from €2,499 to €3,282
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 | €118,939 | €75,097 | -€43,842 | -36.9% |
| Fixed assets | 21/28 | €11,521 | €9,732 | -€1,790 | -15.5% |
| Tangible fixed assets | 22/27 | €5,971 | €4,182 | -€1,790 | -30.0% |
| Plant, machinery and equipment | 23 | €310 | €113 | -€198 | -63.7% |
| Furniture and vehicles | 24 | €5,661 | €4,069 | -€1,592 | -28.1% |
| Financial fixed assets | 28 | €5,550 | €5,550 | = | 0.0% |
| Current assets | 29/58 | €107,418 | €65,366 | -€42,052 | -39.1% |
| Amounts receivable within one year | 40/41 | €21,769 | €51,829 | +€30,060 | +138% |
| Trade receivables | 40 | €21,131 | €47,726 | +€26,595 | +126% |
| Other amounts receivable | 41 | €638 | €4,103 | +€3,465 | +543% |
| Cash at bank and in hand | 54/58 | €17,029 | €12,813 | -€4,217 | -24.8% |
| Deferred charges and accrued income | 490/1 | €68,620 | €724 | -€67,896 | -98.9% |
| Total equity and liabilities | 10/49 | €118,939 | €75,097 | -€43,842 | -36.9% |
| Equity | 10/15 | -€20,430 | -€45,279 | -€24,849 | -122% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,430 | -€47,279 | -€24,849 | -111% |
| Amounts payable | 17/49 | €139,369 | €120,376 | -€18,993 | -13.6% |
| Amounts payable after more than one year | 17 | €91,790 | €87,815 | -€3,975 | -4.3% |
| Financial debts | 170/4 | €91,790 | €87,815 | -€3,975 | -4.3% |
| Amounts payable within one year | 42/48 | €47,579 | €32,561 | -€15,018 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €3,920 | €3,975 | +€55 | +1.4% |
| Trade debts | 44 | €10,032 | €5,530 | -€4,502 | -44.9% |
| Suppliers | 440/4 | €10,032 | €5,530 | -€4,502 | -44.9% |
| Taxes, remuneration and social security | 45 | €8,025 | €16,402 | +€8,377 | +104% |
| Taxes | 450/3 | €4,517 | €16,402 | +€11,885 | +263% |
| Remuneration and social security | 454/9 | €3,508 | €0 | -€3,508 | -100% |
| Other amounts payable | 47/48 | €25,601 | €6,654 | -€18,947 | -74.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €39,852 | €41,939 | +€2,087 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €1,790 | -€303 | -14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,353 | +€3,353 | |
| Other operating charges | 640/8 | €1,558 | €1,429 | -€129 | -8.3% |
| Gross operating margin | 9900 | €48,889 | €26,817 | -€22,072 | -45.1% |
| Operating profit (loss) | 9901 | €5,386 | -€21,693 | -€27,079 | |
| Financial income | 75/76B | - | €267 | +€267 | |
| Recurring financial income | 75 | - | €267 | +€267 | |
| Financial charges | 65/66B | €2,499 | €3,282 | +€783 | +31.3% |
| Recurring financial charges | 65 | €2,499 | €3,282 | +€783 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €2,887 | -€24,708 | -€27,595 | |
| Income taxes | 67/77 | €142 | €141 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | €2,745 | -€24,849 | -€27,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,745 | -€24,849 | -€27,595 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.