DINGLEDODIES: 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.
DINGLEDODIES
Largest movements
- Cash -€15,860
down €15,860 (-57.3%), from €27,692 to €11,831
mainly Tax, wage and social debts (-€11,675) and Net result for the year (-€2,660)
- Receivables within one year +€2,084
up €2,084 (+34.4%), from €6,064 to €8,148
- Tangible fixed assets -€357
down €357 (-42.8%), from €833 to €477
- Tax, wage and social debts -€11,675
down €11,675 (-87.0%), from €13,425 to €1,750
- Profit (loss) carried forward -€2,660
down €2,660 (-38.5%), from €6,903 to €4,243
- Gross operating margin -€4,296
down €4,296, from €3,109 to -€1,188
- Taxes +€2,338
up €2,338, from -€2,298 to €40
- Other operating charges +€291
up €291 (+71.9%), from €405 to €695
- Depreciation +€120
up €120 (+25.5%), from €471 to €591
- Financial charges +€82
up €82 (+127%), from €64 to €146
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,361 | €20,993 | -€14,367 | -40.6% |
| Formation expenses | 20 | €771 | €537 | -€234 | -30.4% |
| Fixed assets | 21/28 | €833 | €477 | -€357 | -42.8% |
| Tangible fixed assets | 22/27 | €833 | €477 | -€357 | -42.8% |
| Plant, machinery and equipment | 23 | €833 | €477 | -€357 | -42.8% |
| Current assets | 29/58 | €33,756 | €19,980 | -€13,776 | -40.8% |
| Amounts receivable within one year | 40/41 | €6,064 | €8,148 | +€2,084 | +34.4% |
| Other amounts receivable | 41 | €6,064 | €8,148 | +€2,084 | +34.4% |
| Cash at bank and in hand | 54/58 | €27,692 | €11,831 | -€15,860 | -57.3% |
| Total equity and liabilities | 10/49 | €35,361 | €20,993 | -€14,367 | -40.6% |
| Equity | 10/15 | €21,903 | €19,243 | -€2,660 | -12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,903 | €4,243 | -€2,660 | -38.5% |
| Amounts payable | 17/49 | €13,457 | €1,750 | -€11,707 | -87.0% |
| Amounts payable within one year | 42/48 | €13,457 | €1,750 | -€11,707 | -87.0% |
| Trade debts | 44 | €32 | - | -€32 | |
| Suppliers | 440/4 | €32 | - | -€32 | |
| Taxes, remuneration and social security | 45 | €13,425 | €1,750 | -€11,675 | -87.0% |
| Taxes | 450/3 | €13,425 | €1,750 | -€11,675 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €591 | +€120 | +25.5% |
| Other operating charges | 640/8 | €405 | €695 | +€291 | +71.9% |
| Gross operating margin | 9900 | €3,109 | -€1,188 | -€4,296 | |
| Operating profit (loss) | 9901 | €2,233 | -€2,474 | -€4,707 | |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €64 | €146 | +€82 | +127% |
| Recurring financial charges | 65 | €64 | €146 | +€82 | +127% |
| Profit (loss) for the period before taxes | 9903 | €2,229 | -€2,620 | -€4,849 | |
| Income taxes | 67/77 | -€2,298 | €40 | +€2,338 | |
| Profit (loss) for the period | 9904 | €4,527 | -€2,660 | -€7,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,527 | -€2,660 | -€7,187 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.