DMBEL: 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.
DMBEL
Largest movements
- Cash -€388
down €388 (-15.3%), from €2,532 to €2,144
mainly Net result for the year (-€388)
- Profit (loss) carried forward -€388
down €388 (-2.6%), from -€14,698 to -€15,086
- Gross operating margin +€1,201
no longer reported in 2022 (was -€1,201)
- Purchases and services -€1,201
no longer reported in 2022 (was €1,201)
- Staff costs +€365
new in 2022: €365
- Financial charges +€23
new in 2022: €23
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 | €5,450 | €5,062 | -€388 | -7.1% |
| Current assets | 29/58 | €5,450 | €5,062 | -€388 | -7.1% |
| Cash at bank and in hand | 54/58 | €2,532 | €2,144 | -€388 | -15.3% |
| Deferred charges and accrued income | 490/1 | €2,919 | €2,919 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,450 | €5,062 | -€388 | -7.1% |
| Equity | 10/15 | €3,902 | €3,514 | -€388 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,698 | -€15,086 | -€388 | -2.6% |
| Amounts payable | 17/49 | €1,548 | €1,548 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,548 | €1,548 | = | 0.0% |
| Trade debts | 44 | €1,548 | €1,548 | = | 0.0% |
| Suppliers | 440/4 | €1,548 | €1,548 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,201 | - | -€1,201 | |
| Remuneration, social security and pensions | 62 | - | €365 | +€365 | |
| Gross operating margin | 9900 | -€1,201 | - | +€1,201 | |
| Operating profit (loss) | 9901 | -€1,201 | -€365 | +€836 | +69.6% |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | -€1,201 | -€388 | +€812 | +67.7% |
| Profit (loss) for the period | 9904 | -€1,201 | -€388 | +€812 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,201 | -€388 | +€812 | +67.7% |
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 16 October 2026 via checked.be.