DOBBELEIR: 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.
DOBBELEIR
Largest movements
- Receivables within one year +€473,530
up €473,530 (+605.0%), from €78,270 to €551,800
of which Trade receivables: +€473,530
- Cash -€65,946
down €65,946 (-34.2%), from €192,760 to €126,814
mainly Receivables within one year (-€473,530) and Net result for the year (-€56,702)
- Tangible fixed assets +€11,180
up €11,180 (+53.6%), from €20,871 to €32,050
of which Furniture and vehicles: +€6,932
- Stocks and contracts +€7,610
new in 2022: €7,610
- Trade debts +€312,382
up €312,382 (+877.0%), from €35,618 to €348,000
- Accrued charges and deferred income +€146,833
up €146,833 (+181.0%), from €81,114 to €227,947
- Profit (loss) carried forward -€56,702
down €56,702 (-78.8%), from €71,974 to €15,272
- Tax, wage and social debts +€23,528
up €23,528 (+56.6%), from €41,596 to €65,124
of which Remuneration and social security: +€29,477
- Gross operating margin -€176,226
down €176,226 (-71.2%), from €247,466 to €71,240
- Staff costs +€58,637
up €58,637 (+97.7%), from €60,002 to €118,639
- Taxes -€13,106
no longer reported in 2022 (was €13,106)
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.
Cash bridge derived
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 | €313,413 | €739,787 | +€426,374 | +136.0% |
| Fixed assets | 21/28 | €27,383 | €38,562 | +€11,180 | +40.8% |
| Tangible fixed assets | 22/27 | €20,871 | €32,050 | +€11,180 | +53.6% |
| Land and buildings | 22 | €6,415 | €13,117 | +€6,702 | +104.5% |
| Plant, machinery and equipment | 23 | €14,339 | €11,885 | -€2,454 | -17.1% |
| Furniture and vehicles | 24 | - | €6,932 | +€6,932 | |
| Other tangible fixed assets | 26 | €117 | €117 | = | 0.0% |
| Financial fixed assets | 28 | €6,512 | €6,512 | = | 0.0% |
| Current assets | 29/58 | €286,030 | €701,225 | +€415,194 | +145.2% |
| Stocks and contracts in progress | 3 | - | €7,610 | +€7,610 | |
| Stocks | 30/36 | - | €7,610 | +€7,610 | |
| Amounts receivable within one year | 40/41 | €78,270 | €551,800 | +€473,530 | +605.0% |
| Trade receivables | 40 | - | €473,530 | +€473,530 | |
| Other amounts receivable | 41 | €78,270 | €78,270 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €192,760 | €126,814 | -€65,946 | -34.2% |
| Deferred charges and accrued income | 490/1 | €15,000 | €15,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €313,413 | €739,787 | +€426,374 | +136.0% |
| Equity | 10/15 | €111,807 | €55,105 | -€56,702 | -50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,232 | €21,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,372 | €19,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,974 | €15,272 | -€56,702 | -78.8% |
| Amounts payable | 17/49 | €201,606 | €684,682 | +€483,076 | +239.6% |
| Amounts payable within one year | 42/48 | €120,493 | €456,735 | +€336,243 | +279.1% |
| Trade debts | 44 | €35,618 | €348,000 | +€312,382 | +877.0% |
| Suppliers | 440/4 | €35,618 | €348,000 | +€312,382 | +877.0% |
| Taxes, remuneration and social security | 45 | €41,596 | €65,124 | +€23,528 | +56.6% |
| Taxes | 450/3 | €28,447 | €22,498 | -€5,949 | -20.9% |
| Remuneration and social security | 454/9 | €13,149 | €42,626 | +€29,477 | +224.2% |
| Other amounts payable | 47/48 | €43,279 | €43,612 | +€333 | +0.8% |
| Accrued charges and deferred income | 492/3 | €81,114 | €227,947 | +€146,833 | +181.0% |
| Remuneration, social security and pensions | 62 | €60,002 | €118,639 | +€58,637 | +97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,629 | €5,876 | +€1,247 | +26.9% |
| Other operating charges | 640/8 | €4,504 | €3,256 | -€1,249 | -27.7% |
| Gross operating margin | 9900 | €247,466 | €71,240 | -€176,226 | -71.2% |
| Operating profit (loss) | 9901 | €178,331 | -€56,531 | -€234,862 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €136 | €171 | +€35 | +25.5% |
| Recurring financial charges | 65 | €136 | €171 | +€35 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €178,195 | -€56,702 | -€234,897 | |
| Transfer to deferred taxes | 680 | €8 | - | -€8 | |
| Income taxes | 67/77 | €13,106 | - | -€13,106 | |
| Profit (loss) for the period | 9904 | €165,082 | -€56,702 | -€221,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,082 | -€56,702 | -€221,783 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.