DE DOBBELEER ANDRE: 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.
DE DOBBELEER ANDRE
Largest movements
- Tangible fixed assets -€19,629
down €19,629 (-3.0%), from €660,621 to €640,991
- Cash -€10,221
down €10,221 (-29.8%), from €34,326 to €24,105
mainly Debts after one year (-€25,000) and Investment in fixed assets (net) (-€14,645)
- Debts after one year -€25,000
no longer reported in 2025 (was €25,000)
- Gross operating margin +€10,260
up €10,260 (+34.8%), from €29,492 to €39,752
- Taxes +€2,924
up €2,924 (+64.7%), from €4,521 to €7,445
- Other operating charges +€2,444
up €2,444 (+51.3%), from €4,767 to €7,211
- Depreciation +€2,230
up €2,230 (+7.0%), from €32,044 to €34,274
- Financial charges -€1,983
down €1,983 (-95.7%), from €2,072 to €89
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 | €694,947 | €665,097 | -€29,850 | -4.3% |
| Fixed assets | 21/28 | €660,621 | €640,991 | -€19,629 | -3.0% |
| Tangible fixed assets | 22/27 | €660,621 | €640,991 | -€19,629 | -3.0% |
| Land and buildings | 22 | €660,621 | €640,991 | -€19,629 | -3.0% |
| Current assets | 29/58 | €34,326 | €24,105 | -€10,221 | -29.8% |
| Cash at bank and in hand | 54/58 | €34,326 | €24,105 | -€10,221 | -29.8% |
| Total equity and liabilities | 10/49 | €694,947 | €665,097 | -€29,850 | -4.3% |
| Equity | 10/15 | €575,581 | €572,622 | -€2,958 | -0.5% |
| Contributions | 10/11 | €47,100 | €47,100 | = | 0.0% |
| Reserves | 13 | €528,481 | €525,523 | -€2,958 | -0.6% |
| Non-distributable reserves | 130/1 | €4,710 | €4,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,710 | €4,710 | = | 0.0% |
| Tax-exempt reserves | 132 | €227,854 | €210,941 | -€16,913 | -7.4% |
| Distributable reserves | 133 | €295,917 | €309,872 | +€13,955 | +4.7% |
| Provisions and deferred taxes | 16 | €81,322 | €75,013 | -€6,309 | -7.8% |
| Deferred taxes | 168 | €81,322 | €75,013 | -€6,309 | -7.8% |
| Amounts payable | 17/49 | €38,044 | €17,462 | -€20,583 | -54.1% |
| Amounts payable after more than one year | 17 | €25,000 | - | -€25,000 | |
| Financial debts | 170/4 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €13,044 | €17,462 | +€4,417 | +33.9% |
| Trade debts | 44 | €3,321 | - | -€3,321 | |
| Suppliers | 440/4 | €3,321 | - | -€3,321 | |
| Taxes, remuneration and social security | 45 | €5,002 | €9,345 | +€4,344 | +86.9% |
| Taxes | 450/3 | €5,002 | €9,345 | +€4,344 | +86.9% |
| Other amounts payable | 47/48 | €4,722 | €8,116 | +€3,394 | +71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,044 | €34,274 | +€2,230 | +7.0% |
| Other operating charges | 640/8 | €4,767 | €7,211 | +€2,444 | +51.3% |
| Gross operating margin | 9900 | €29,492 | €39,752 | +€10,260 | +34.8% |
| Operating profit (loss) | 9901 | -€7,319 | -€1,733 | +€5,586 | +76.3% |
| Financial charges | 65/66B | €2,072 | €89 | -€1,983 | -95.7% |
| Recurring financial charges | 65 | €2,072 | €89 | -€1,983 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,391 | -€1,822 | +€7,569 | +80.6% |
| Transfer from deferred taxes | 780 | €6,309 | €6,309 | = | 0.0% |
| Income taxes | 67/77 | €4,521 | €7,445 | +€2,924 | +64.7% |
| Profit (loss) for the period | 9904 | -€7,603 | -€2,958 | +€4,645 | +61.1% |
| Transfer from tax-exempt reserves | 789 | €16,913 | €16,913 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,310 | €13,955 | +€4,645 | +49.9% |
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 12 October 2026 via checked.be.