DobbelC: what changed
Two fiscal 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.
DobbelC
Largest movements
- Receivables within one year -€48,515
down €48,515 (-53.1%), from €91,390 to €42,875
of which Trade receivables: -€36,453
- Stocks and contracts -€16,111
down €16,111 (-5.9%), from €271,702 to €255,591
- Tangible fixed assets -€11,355
down €11,355 (-14.2%), from €79,706 to €68,351
of which Plant, machinery and equipment: -€8,834
- Deferred charges and accrued income -€4,990
down €4,990 (-26.6%), from €18,783 to €13,793
- Debts after one year -€44,032
down €44,032 (-34.1%), from €129,280 to €85,247
- Trade debts -€40,259
down €40,259 (-63.0%), from €63,873 to €23,614
- Profit (loss) carried forward -€33,946
new in 2024: -€33,946
- Tax, wage and social debts +€27,787
up €27,787 (+103.0%), from €26,971 to €54,759
of which Taxes: +€21,937
- Short-term financial debts +€22,245
up €22,245 (+16.2%), from €137,565 to €159,810
- Gross operating margin -€23,509
down €23,509 (-19.9%), from €118,251 to €94,742
- Staff costs -€19,807
down €19,807 (-18.1%), from €109,302 to €89,495
- Financial charges +€7,237
up €7,237 (+45.6%), from €15,864 to €23,101
- Depreciation -€4,500
down €4,500 (-25.8%), from €17,455 to €12,955
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,938 | €383,837 | -€82,101 | -17.6% |
| Fixed assets | 21/28 | €79,706 | €68,351 | -€11,355 | -14.2% |
| Tangible fixed assets | 22/27 | €79,706 | €68,351 | -€11,355 | -14.2% |
| Land and buildings | 22 | - | €1,146 | +€1,146 | |
| Plant, machinery and equipment | 23 | €45,886 | €37,052 | -€8,834 | -19.3% |
| Furniture and vehicles | 24 | €10,418 | €9,259 | -€1,159 | -11.1% |
| Other tangible fixed assets | 26 | €23,402 | €20,894 | -€2,508 | -10.7% |
| Current assets | 29/58 | €386,232 | €315,486 | -€70,746 | -18.3% |
| Stocks and contracts in progress | 3 | €271,702 | €255,591 | -€16,111 | -5.9% |
| Stocks | 30/36 | €271,702 | €255,591 | -€16,111 | -5.9% |
| Amounts receivable within one year | 40/41 | €91,390 | €42,875 | -€48,515 | -53.1% |
| Trade receivables | 40 | €79,002 | €42,549 | -€36,453 | -46.1% |
| Other amounts receivable | 41 | €12,388 | €326 | -€12,062 | -97.4% |
| Cash at bank and in hand | 54/58 | €4,357 | €3,227 | -€1,130 | -25.9% |
| Deferred charges and accrued income | 490/1 | €18,783 | €13,793 | -€4,990 | -26.6% |
| Total equity and liabilities | 10/49 | €465,938 | €383,837 | -€82,101 | -17.6% |
| Equity | 10/15 | €37,925 | €3,979 | -€33,946 | -89.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €18,925 | €18,925 | = | 0.0% |
| Distributable reserves | 133 | €18,925 | €18,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,946 | -€33,946 | |
| Amounts payable | 17/49 | €428,013 | €379,858 | -€48,155 | -11.3% |
| Amounts payable after more than one year | 17 | €129,280 | €85,247 | -€44,032 | -34.1% |
| Financial debts | 170/4 | €129,280 | €85,247 | -€44,032 | -34.1% |
| Amounts payable within one year | 42/48 | €290,932 | €294,611 | +€3,679 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €43,961 | €44,032 | +€72 | +0.2% |
| Financial debts | 43 | €137,565 | €159,810 | +€22,245 | +16.2% |
| Credit institutions | 430/8 | €137,565 | €159,810 | +€22,245 | +16.2% |
| Trade debts | 44 | €63,873 | €23,614 | -€40,259 | -63.0% |
| Suppliers | 440/4 | €63,873 | €23,614 | -€40,259 | -63.0% |
| Taxes, remuneration and social security | 45 | €26,971 | €54,759 | +€27,787 | +103.0% |
| Taxes | 450/3 | €26,971 | €48,909 | +€21,937 | +81.3% |
| Remuneration and social security | 454/9 | €0 | €5,850 | +€5,850 | |
| Other amounts payable | 47/48 | €18,562 | €12,396 | -€6,166 | -33.2% |
| Accrued charges and deferred income | 492/3 | €7,801 | - | -€7,801 | |
| Non-recurring operating income | 76A | €0 | €15,029 | +€15,029 | |
| Remuneration, social security and pensions | 62 | €109,302 | €89,495 | -€19,807 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,455 | €12,955 | -€4,500 | -25.8% |
| Other operating charges | 640/8 | €2,117 | €2,461 | +€344 | +16.3% |
| Gross operating margin | 9900 | €118,251 | €94,742 | -€23,509 | -19.9% |
| Operating profit (loss) | 9901 | -€10,623 | -€10,169 | +€454 | +4.3% |
| Financial income | 75/76B | €461 | €4 | -€456 | -99.1% |
| Recurring financial income | 75 | €461 | €4 | -€456 | -99.1% |
| Financial charges | 65/66B | €15,864 | €23,101 | +€7,237 | +45.6% |
| Recurring financial charges | 65 | €15,864 | €23,101 | +€7,237 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,026 | -€33,266 | -€7,240 | -27.8% |
| Income taxes | 67/77 | €242 | €680 | +€438 | +181.4% |
| Profit (loss) for the period | 9904 | -€26,268 | -€33,946 | -€7,678 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,268 | -€33,946 | -€7,678 | -29.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.