DOT TELECOM: 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.
DOT TELECOM
Largest movements
- Cash +€308,003
up €308,003 (+403%), from €76,392 to €384,394
mainly Debts after one year (+€250,000) and Tax, wage and social debts (+€47,190)
- Receivables within one year -€38,273
down €38,273 (-46.7%), from €81,945 to €43,672
of which Trade receivables: -€30,971
- Tangible fixed assets -€22,717
down €22,717 (-22.8%), from €99,786 to €77,069
- Stocks and contracts -€15,124
down €15,124 (-10.1%), from €150,452 to €135,328
- Debts after one year +€250,000
new in 2025: €250,000
- Trade debts -€47,526
down €47,526 (-88.5%), from €53,695 to €6,169
- Tax, wage and social debts +€47,190
up €47,190 (+35.7%), from €132,150 to €179,340
of which Remuneration and social security: +€28,192
- Other debts -€41,200
down €41,200 (-33.5%), from €122,977 to €81,777
- Reserves +€24,424
up €24,424 (+23.9%), from €102,318 to €126,742
of which Distributable reserves: +€24,424
- Staff costs +€38,943
up €38,943 (+36.0%), from €108,191 to €147,134
- Gross operating margin +€37,647
up €37,647 (+19.2%), from €196,188 to €233,834
- Other operating charges +€3,411
up €3,411 (+34.3%), from €9,949 to €13,360
- Financial charges -€3,222
down €3,222 (-37.3%), from €8,633 to €5,411
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 | €417,940 | €650,829 | +€232,888 | +55.7% |
| Fixed assets | 21/28 | €107,961 | €87,264 | -€20,697 | -19.2% |
| Tangible fixed assets | 22/27 | €99,786 | €77,069 | -€22,717 | -22.8% |
| Plant, machinery and equipment | 23 | €4,558 | €375 | -€4,183 | -91.8% |
| Furniture and vehicles | 24 | €30,113 | €19,620 | -€10,493 | -34.8% |
| Other tangible fixed assets | 26 | €65,114 | €57,074 | -€8,040 | -12.3% |
| Financial fixed assets | 28 | €8,175 | €10,195 | +€2,020 | +24.7% |
| Current assets | 29/58 | €309,980 | €563,565 | +€253,585 | +81.8% |
| Stocks and contracts in progress | 3 | €150,452 | €135,328 | -€15,124 | -10.1% |
| Stocks | 30/36 | €150,452 | €135,328 | -€15,124 | -10.1% |
| Amounts receivable within one year | 40/41 | €81,945 | €43,672 | -€38,273 | -46.7% |
| Trade receivables | 40 | €65,890 | €34,919 | -€30,971 | -47.0% |
| Other amounts receivable | 41 | €16,055 | €8,753 | -€7,302 | -45.5% |
| Cash at bank and in hand | 54/58 | €76,392 | €384,394 | +€308,003 | +403% |
| Deferred charges and accrued income | 490/1 | €1,191 | €170 | -€1,020 | -85.7% |
| Total equity and liabilities | 10/49 | €417,940 | €650,829 | +€232,888 | +55.7% |
| Equity | 10/15 | €109,118 | €133,542 | +€24,424 | +22.4% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €102,318 | €126,742 | +€24,424 | +23.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €189 | €189 | = | 0.0% |
| Distributable reserves | 133 | €100,269 | €124,694 | +€24,424 | +24.4% |
| Amounts payable | 17/49 | €308,822 | €517,286 | +€208,464 | +67.5% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Financial debts | 170/4 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €308,822 | €267,286 | -€41,536 | -13.4% |
| Trade debts | 44 | €53,695 | €6,169 | -€47,526 | -88.5% |
| Suppliers | 440/4 | €53,695 | €6,169 | -€47,526 | -88.5% |
| Taxes, remuneration and social security | 45 | €132,150 | €179,340 | +€47,190 | +35.7% |
| Taxes | 450/3 | €107,242 | €126,240 | +€18,998 | +17.7% |
| Remuneration and social security | 454/9 | €24,908 | €53,100 | +€28,192 | +113% |
| Other amounts payable | 47/48 | €122,977 | €81,777 | -€41,200 | -33.5% |
| Remuneration, social security and pensions | 62 | €108,191 | €147,134 | +€38,943 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,029 | €26,452 | +€423 | +1.6% |
| Other operating charges | 640/8 | €9,949 | €13,360 | +€3,411 | +34.3% |
| Gross operating margin | 9900 | €196,188 | €233,834 | +€37,647 | +19.2% |
| Operating profit (loss) | 9901 | €52,018 | €46,889 | -€5,129 | -9.9% |
| Financial income | 75/76B | €172 | €761 | +€589 | +343% |
| Recurring financial income | 75 | €172 | €761 | +€589 | +343% |
| Financial charges | 65/66B | €8,633 | €5,411 | -€3,222 | -37.3% |
| Recurring financial charges | 65 | €8,633 | €5,411 | -€3,222 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €43,556 | €42,238 | -€1,318 | -3.0% |
| Income taxes | 67/77 | €16,771 | €17,813 | +€1,043 | +6.2% |
| Profit (loss) for the period | 9904 | €26,785 | €24,424 | -€2,361 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,785 | €24,424 | -€2,361 | -8.8% |
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 24 October 2026 via checked.be.