DOBBE Consult & Training: 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.
DOBBE Consult & Training
Largest movements
- Receivables within one year +€27,358
up €27,358 (+349%), from €7,832 to €35,190
of which Trade receivables: +€27,054
- Cash +€16,763
up €16,763 (+148%), from €11,293 to €28,056
mainly Net result for the year (+€31,085) and Tax, wage and social debts (+€15,552)
- Deferred charges and accrued income +€2,610
new in 2025: €2,610
- Intangible fixed assets -€675
no longer reported in 2025 (was €675)
- Profit (loss) carried forward +€31,085
up €31,085 (+314%), from €9,889 to €40,974
- Tax, wage and social debts +€15,552
up €15,552 (+474%), from €3,283 to €18,835
- Other debts -€1,611
down €1,611 (-63.1%), from €2,555 to €944
- Trade debts +€966
up €966 (+80.4%), from €1,201 to €2,166
- Gross operating margin +€28,280
up €28,280 (+187%), from €15,116 to €43,396
- Taxes +€6,849
up €6,849 (+209%), from €3,283 to €10,132
- Financial charges +€817
up €817 (+255%), from €321 to €1,137
- Depreciation -€604
down €604 (-45.0%), from €1,343 to €739
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.
Derived cash bridge
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 | €19,927 | €65,919 | +€45,992 | +231% |
| Fixed assets | 21/28 | €803 | €64 | -€739 | -92.1% |
| Intangible fixed assets | 21 | €675 | - | -€675 | |
| Tangible fixed assets | 22/27 | €128 | €64 | -€64 | -50.0% |
| Furniture and vehicles | 24 | €128 | €64 | -€64 | -50.0% |
| Current assets | 29/58 | €19,125 | €65,855 | +€46,731 | +244% |
| Amounts receivable within one year | 40/41 | €7,832 | €35,190 | +€27,358 | +349% |
| Trade receivables | 40 | €7,423 | €34,477 | +€27,054 | +364% |
| Other amounts receivable | 41 | €409 | €713 | +€304 | +74.3% |
| Cash at bank and in hand | 54/58 | €11,293 | €28,056 | +€16,763 | +148% |
| Deferred charges and accrued income | 490/1 | - | €2,610 | +€2,610 | |
| Total equity and liabilities | 10/49 | €19,927 | €65,919 | +€45,992 | +231% |
| Equity | 10/15 | €12,889 | €43,974 | +€31,085 | +241% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,889 | €40,974 | +€31,085 | +314% |
| Amounts payable | 17/49 | €7,038 | €21,945 | +€14,907 | +212% |
| Amounts payable within one year | 42/48 | €7,038 | €21,945 | +€14,907 | +212% |
| Trade debts | 44 | €1,201 | €2,166 | +€966 | +80.4% |
| Suppliers | 440/4 | €1,201 | €2,166 | +€966 | +80.4% |
| Taxes, remuneration and social security | 45 | €3,283 | €18,835 | +€15,552 | +474% |
| Taxes | 450/3 | €3,283 | €18,835 | +€15,552 | +474% |
| Other amounts payable | 47/48 | €2,555 | €944 | -€1,611 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €739 | -€604 | -45.0% |
| Other operating charges | 640/8 | €281 | €302 | +€22 | +7.8% |
| Gross operating margin | 9900 | €15,116 | €43,396 | +€28,280 | +187% |
| Operating profit (loss) | 9901 | €13,492 | €42,355 | +€28,863 | +214% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €321 | €1,137 | +€817 | +255% |
| Recurring financial charges | 65 | €321 | €1,137 | +€817 | +255% |
| Profit (loss) for the period before taxes | 9903 | €13,172 | €41,218 | +€28,046 | +213% |
| Income taxes | 67/77 | €3,283 | €10,132 | +€6,849 | +209% |
| Profit (loss) for the period | 9904 | €9,889 | €31,085 | +€21,196 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €9,889 | €31,085 | +€21,196 | +214% |
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 13 October 2026 via checked.be.