DOBBELEIR - COOLS: 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 - COOLS
Largest movements
- Cash +€10,091
up €10,091 (+15.0%), from €67,260 to €77,351
mainly Net result for the year (+€9,602) and Receivables within one year (+€919)
- Receivables within one year -€919
no longer reported in 2022 (was €919)
- Tangible fixed assets +€822
up €822 (+59.4%), from €1,384 to €2,206
- Profit (loss) carried forward +€9,602
up €9,602 (+14.1%), from €68,129 to €77,731
- Depreciation -€7,338
down €7,338 (-92.0%), from €7,976 to €638
- Gross operating margin -€1,532
down €1,532 (-8.4%), from €18,274 to €16,742
- Taxes +€483
up €483 (+12.6%), from €3,837 to €4,320
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 | €69,563 | €79,557 | +€9,994 | +14.4% |
| Fixed assets | 21/28 | €1,384 | €2,206 | +€822 | +59.4% |
| Tangible fixed assets | 22/27 | €1,384 | €2,206 | +€822 | +59.4% |
| Furniture and vehicles | 24 | €1,384 | €2,206 | +€822 | +59.4% |
| Current assets | 29/58 | €68,179 | €77,351 | +€9,172 | +13.5% |
| Amounts receivable within one year | 40/41 | €919 | - | -€919 | |
| Other amounts receivable | 41 | €919 | - | -€919 | |
| Cash at bank and in hand | 54/58 | €67,260 | €77,351 | +€10,091 | +15.0% |
| Total equity and liabilities | 10/49 | €69,563 | €79,557 | +€9,994 | +14.4% |
| Equity | 10/15 | €69,493 | €79,095 | +€9,602 | +13.8% |
| Contributions | 10/11 | €1,239 | €1,239 | = | 0.0% |
| Capital | 10 | €1,239 | - | -€1,239 | |
| Issued capital | 100 | €1,239 | - | -€1,239 | |
| Reserves | 13 | €125 | €125 | = | 0.0% |
| Non-distributable reserves | 130/1 | €125 | €125 | = | 0.0% |
| Legal reserve | 130 | €125 | - | -€125 | |
| Reserves not available under the articles | 1311 | - | €125 | +€125 | |
| Profit (loss) carried forward | 14 | €68,129 | €77,731 | +€9,602 | +14.1% |
| Amounts payable | 17/49 | €70 | €462 | +€392 | +560.0% |
| Amounts payable within one year | 42/48 | €70 | €462 | +€392 | +560.0% |
| Trade debts | 44 | €70 | €51 | -€19 | -27.1% |
| Suppliers | 440/4 | €70 | €51 | -€19 | -27.1% |
| Taxes, remuneration and social security | 45 | - | €411 | +€411 | |
| Taxes | 450/3 | - | €411 | +€411 | |
| Remuneration, social security and pensions | 62 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,976 | €638 | -€7,338 | -92.0% |
| Other operating charges | 640/8 | €633 | €643 | +€10 | +1.6% |
| Gross operating margin | 9900 | €18,274 | €16,742 | -€1,532 | -8.4% |
| Operating profit (loss) | 9901 | €8,165 | €13,961 | +€5,796 | +71.0% |
| Financial charges | 65/66B | €37 | €39 | +€2 | +5.4% |
| Recurring financial charges | 65 | €37 | €39 | +€2 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €8,128 | €13,922 | +€5,794 | +71.3% |
| Income taxes | 67/77 | €3,837 | €4,320 | +€483 | +12.6% |
| Profit (loss) for the period | 9904 | €4,291 | €9,602 | +€5,311 | +123.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,291 | €9,602 | +€5,311 | +123.8% |
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 6 October 2026 via checked.be.