Dembla: 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.
Dembla
Largest movements
- Cash -€885
down €885 (-45.4%), from €1,949 to €1,064
mainly Net result for the year (-€793) and Trade debts (-€572)
- Profit (loss) carried forward -€793
down €793 (-0.1%), from -€1.1m to -€1.1m
- Trade debts -€572
no longer reported in 2022 (was €572)
- Other debts +€450
new in 2022: €450
- Accrued charges and deferred income +€31
up €31 (+4.0%), from €767 to €798
- Gross operating margin +€169
up €169 (+31.9%), from -€529 to -€360
- Other operating charges +€24
up €24 (+6.7%), from €360 to €384
- Financial charges +€6
up €6 (+12.8%), from €43 to €49
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,949 | €1,064 | -€885 | -45.4% |
| Current assets | 29/58 | €1,949 | €1,064 | -€885 | -45.4% |
| Cash at bank and in hand | 54/58 | €1,949 | €1,064 | -€885 | -45.4% |
| Total equity and liabilities | 10/49 | €1,949 | €1,064 | -€885 | -45.4% |
| Equity | 10/15 | -€813,816 | -€814,609 | -€793 | -0.1% |
| Contributions | 10/11 | €275,658 | €275,658 | = | 0.0% |
| Reserves | 13 | €25,429 | €25,429 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,550 | €23,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,831 | €19,831 | = | 0.0% |
| Other | 1319 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €1,879 | €1,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,114,902 | -€1,115,696 | -€793 | -0.1% |
| Amounts payable | 17/49 | €815,764 | €815,673 | -€91 | 0.0% |
| Amounts payable after more than one year | 17 | €814,425 | €814,425 | = | 0.0% |
| Financial debts | 170/4 | €814,425 | €814,425 | = | 0.0% |
| Amounts payable within one year | 42/48 | €572 | €450 | -€122 | -21.3% |
| Trade debts | 44 | €572 | - | -€572 | |
| Suppliers | 440/4 | €572 | - | -€572 | |
| Other amounts payable | 47/48 | - | €450 | +€450 | |
| Accrued charges and deferred income | 492/3 | €767 | €798 | +€31 | +4.0% |
| Other operating charges | 640/8 | €360 | €384 | +€24 | +6.7% |
| Gross operating margin | 9900 | -€529 | -€360 | +€169 | +31.9% |
| Operating profit (loss) | 9901 | -€889 | -€744 | +€145 | +16.3% |
| Financial charges | 65/66B | €43 | €49 | +€6 | +12.8% |
| Recurring financial charges | 65 | €43 | €49 | +€6 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€933 | -€793 | +€139 | +14.9% |
| Profit (loss) for the period | 9904 | -€933 | -€793 | +€139 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€933 | -€793 | +€139 | +14.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.