DOBBELAERE: 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.
DOBBELAERE
Largest movements
- Cash +€11,940
up €11,940 (+13.3%), from €89,733 to €101,673
mainly Net result for the year (+€9,152) and Depreciation (+€2,051)
- Tangible fixed assets -€2,051
down €2,051 (-10.9%), from €18,844 to €16,793
- Reserves +€9,152
up €9,152 (+10.8%), from €84,562 to €93,714
- Depreciation -€1,167
down €1,167 (-36.3%), from €3,218 to €2,051
- Taxes +€329
up €329 (+8.3%), from €3,942 to €4,271
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 | €116,672 | €126,543 | +€9,871 | +8.5% |
| Fixed assets | 21/28 | €18,844 | €16,793 | -€2,051 | -10.9% |
| Tangible fixed assets | 22/27 | €18,844 | €16,793 | -€2,051 | -10.9% |
| Land and buildings | 22 | €18,844 | €16,793 | -€2,051 | -10.9% |
| Current assets | 29/58 | €97,829 | €109,750 | +€11,922 | +12.2% |
| Amounts receivable within one year | 40/41 | €48 | - | -€48 | |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Cash at bank and in hand | 54/58 | €89,733 | €101,673 | +€11,940 | +13.3% |
| Deferred charges and accrued income | 490/1 | €8,048 | €8,078 | +€30 | +0.4% |
| Total equity and liabilities | 10/49 | €116,672 | €126,543 | +€9,871 | +8.5% |
| Equity | 10/15 | €114,594 | €123,747 | +€9,152 | +8.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €84,562 | €93,714 | +€9,152 | +10.8% |
| Distributable reserves | 133 | €84,562 | €93,714 | +€9,152 | +10.8% |
| Profit (loss) carried forward | 14 | €9,581 | €9,581 | = | 0.0% |
| Amounts payable | 17/49 | €2,078 | €2,796 | +€719 | +34.6% |
| Amounts payable within one year | 42/48 | €2,078 | €2,796 | +€719 | +34.6% |
| Taxes, remuneration and social security | 45 | €769 | €1,138 | +€369 | +47.9% |
| Taxes | 450/3 | €769 | €1,138 | +€369 | +47.9% |
| Other amounts payable | 47/48 | €1,308 | €1,658 | +€350 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,218 | €2,051 | -€1,167 | -36.3% |
| Other operating charges | 640/8 | €1,885 | €1,892 | +€8 | +0.4% |
| Gross operating margin | 9900 | €16,939 | €16,947 | +€7 | 0.0% |
| Operating profit (loss) | 9901 | €11,837 | €13,004 | +€1,167 | +9.9% |
| Financial income | 75/76B | €577 | €444 | -€134 | -23.1% |
| Recurring financial income | 75 | €577 | €444 | -€134 | -23.1% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,390 | €13,423 | +€1,033 | +8.3% |
| Income taxes | 67/77 | €3,942 | €4,271 | +€329 | +8.3% |
| Profit (loss) for the period | 9904 | €8,448 | €9,152 | +€704 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,448 | €9,152 | +€704 | +8.3% |
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.