DABOBEL: 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.
DABOBEL
Largest movements
- Tangible fixed assets -€31,880
down €31,880 (-6.9%), from €459,691 to €427,812
- Cash -€12,570
down €12,570 (-55.7%), from €22,570 to €10,000
mainly Other debts (-€30,000) and Accrued charges and deferred income (-€11,475)
- Other debts -€30,000
down €30,000 (-16.7%), from €180,000 to €150,000
- Accrued charges and deferred income -€11,475
no longer reported in 2025 (was €11,475)
- Debts after one year -€9,000
down €9,000 (-75.0%), from €12,000 to €3,000
- Gross operating margin +€3,653
up €3,653 (+7.7%), from €47,637 to €51,290
- Taxes +€2,121
up €2,121 (+1615.2%), from €131 to €2,252
- Financial charges -€1,180
down €1,180 (-17.6%), from €6,687 to €5,507
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 | €486,018 | €440,134 | -€45,884 | -9.4% |
| Fixed assets | 21/28 | €459,691 | €427,812 | -€31,880 | -6.9% |
| Tangible fixed assets | 22/27 | €459,691 | €427,812 | -€31,880 | -6.9% |
| Land and buildings | 22 | €459,691 | €427,812 | -€31,880 | -6.9% |
| Current assets | 29/58 | €26,327 | €12,322 | -€14,005 | -53.2% |
| Amounts receivable within one year | 40/41 | €3,757 | €2,322 | -€1,435 | -38.2% |
| Trade receivables | 40 | - | €1,748 | +€1,748 | |
| Other amounts receivable | 41 | €3,757 | €575 | -€3,183 | -84.7% |
| Cash at bank and in hand | 54/58 | €22,570 | €10,000 | -€12,570 | -55.7% |
| Total equity and liabilities | 10/49 | €486,018 | €440,134 | -€45,884 | -9.4% |
| Equity | 10/15 | €271,516 | €275,060 | +€3,545 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,916 | €256,460 | +€3,545 | +1.4% |
| 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 | €337 | €337 | = | 0.0% |
| Distributable reserves | 133 | €250,719 | €254,264 | +€3,545 | +1.4% |
| Amounts payable | 17/49 | €214,503 | €165,074 | -€49,429 | -23.0% |
| Amounts payable after more than one year | 17 | €12,000 | €3,000 | -€9,000 | -75.0% |
| Financial debts | 170/4 | €12,000 | €3,000 | -€9,000 | -75.0% |
| Amounts payable within one year | 42/48 | €191,028 | €162,074 | -€28,954 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Financial debts | 43 | - | €169 | +€169 | |
| Credit institutions | 430/8 | - | €169 | +€169 | |
| Trade debts | 44 | €2,028 | €976 | -€1,052 | -51.9% |
| Suppliers | 440/4 | €2,028 | €976 | -€1,052 | -51.9% |
| Taxes, remuneration and social security | 45 | - | €1,929 | +€1,929 | |
| Taxes | 450/3 | - | €1,929 | +€1,929 | |
| Other amounts payable | 47/48 | €180,000 | €150,000 | -€30,000 | -16.7% |
| Accrued charges and deferred income | 492/3 | €11,475 | - | -€11,475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,860 | €31,860 | -€1 | 0.0% |
| Other operating charges | 640/8 | €7,911 | €8,221 | +€310 | +3.9% |
| Gross operating margin | 9900 | €47,637 | €51,290 | +€3,653 | +7.7% |
| Operating profit (loss) | 9901 | €7,866 | €11,210 | +€3,344 | +42.5% |
| Financial income | 75/76B | €72 | €95 | +€23 | +32.6% |
| Recurring financial income | 75 | €72 | €95 | +€23 | +32.6% |
| Financial charges | 65/66B | €6,687 | €5,507 | -€1,180 | -17.6% |
| Recurring financial charges | 65 | €6,687 | €5,507 | -€1,180 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €1,251 | €5,797 | +€4,547 | +363.6% |
| Income taxes | 67/77 | €131 | €2,252 | +€2,121 | +1615.2% |
| Profit (loss) for the period | 9904 | €1,119 | €3,545 | +€2,426 | +216.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,119 | €3,545 | +€2,426 | +216.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.