Dobby Yamada Serra: what changed
What changed
Dobby Yamada Serra
NACE 47.400, Retail sale of information and communication equipment
filed annual accounts (NBB)
Net result for the year
€19,387
2025 · €10,822+€8,564
Equity
€1.2m
2025 · €1.1m+€19,387
Cash
€114,366
2025 · €147,279-€32,914
Balance sheet total
€1.4m
2025 · €1.4m+€20,913
Largest movements
Assets
- Receivables within one year +€88,923
up €88,923 (+226%), from €39,322 to €128,245
- Current investments -€36,326
down €36,326 (-4.3%), from €848,984 to €812,659
- Cash -€32,914
down €32,914 (-22.3%), from €147,279 to €114,366
mainly Receivables within one year (-€88,923) and Short-term financial debts (-€33,899)
Equity and liabilities
- Short-term financial debts -€33,899
down €33,899 (-23.8%), from €142,272 to €108,373
- Trade debts +€33,624
up €33,624 (+60.1%), from €55,923 to €89,547
- Reserves +€19,387
up €19,387 (+1.8%), from €1.1m to €1.1m
of which Distributable reserves: +€19,387
Income statement
- Financial income +€13,619
up €13,619 (+24.5%), from €55,537 to €69,156
- Financial charges +€3,690
up €3,690 (+55.8%), from €6,610 to €10,300
- Taxes +€2,660
up €2,660 (+49.8%), from €5,347 to €8,007
- Depreciation -€1,637
down €1,637 (-13.3%), from €12,289 to €10,652
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€10,822
Gross operating margin
-€209
Staff costs
-€133
Depreciation
+€1,637
Financial income
+€13,619
Financial charges
-€3,690
Taxes
-€2,660
Result 2026
€19,387
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€27,996
Investment
+€28,981
Financing
-€33,899
Cash 2025
€147,279
From operations (derived)
-€27,996
Net result for the year
+€19,387
Depreciation
+€10,652
Stocks and contracts
-€4,537
Receivables within one year
-€88,923
Trade debts
+€33,624
Tax, wage and social debts
+€3,941
Advances received
-€580
Accrued charges and deferred income
-€1,559
Investment (derived)
+€28,981
Investment in fixed assets (net)
-€7,344
Current investments
+€36,326
Financing
-€33,899
Short-term financial debts
-€33,899
Cash 2026
€114,366
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,359,925 | €1,380,838 | +€20,913 | +1.5% |
| Fixed assets | 21/28 | €31,225 | €27,918 | -€3,307 | -10.6% |
| Intangible fixed assets | 21 | - | €6,930 | +€6,930 | |
| Tangible fixed assets | 22/27 | €31,225 | €20,988 | -€10,237 | -32.8% |
| Plant, machinery and equipment | 23 | €7,368 | €5,204 | -€2,164 | -29.4% |
| Furniture and vehicles | 24 | €23,857 | €15,784 | -€8,073 | -33.8% |
| Current assets | 29/58 | €1,328,700 | €1,352,920 | +€24,220 | +1.8% |
| Stocks and contracts in progress | 3 | €293,114 | €297,651 | +€4,537 | +1.5% |
| Stocks | 30/36 | €293,114 | €297,651 | +€4,537 | +1.5% |
| Amounts receivable within one year | 40/41 | €39,322 | €128,245 | +€88,923 | +226% |
| Trade receivables | 40 | €39,322 | €128,245 | +€88,923 | +226% |
| Current investments | 50/53 | €848,984 | €812,659 | -€36,326 | -4.3% |
| Cash at bank and in hand | 54/58 | €147,279 | €114,366 | -€32,914 | -22.3% |
| Total equity and liabilities | 10/49 | €1,359,925 | €1,380,838 | +€20,913 | +1.5% |
| Equity | 10/15 | €1,134,770 | €1,154,156 | +€19,387 | +1.7% |
| Contributions | 10/11 | €66,750 | €66,750 | = | 0.0% |
| Capital | 10 | €66,750 | €66,750 | = | 0.0% |
| Issued capital | 100 | €66,750 | €66,750 | = | 0.0% |
| Reserves | 13 | €1,068,020 | €1,087,406 | +€19,387 | +1.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,994 | €40,994 | = | 0.0% |
| Distributable reserves | 133 | €1,020,826 | €1,040,213 | +€19,387 | +1.9% |
| Amounts payable | 17/49 | €225,156 | €226,682 | +€1,526 | +0.7% |
| Amounts payable within one year | 42/48 | €223,597 | €226,682 | +€3,085 | +1.4% |
| Financial debts | 43 | €142,272 | €108,373 | -€33,899 | -23.8% |
| Credit institutions | 430/8 | €142,272 | €108,373 | -€33,899 | -23.8% |
| Trade debts | 44 | €55,923 | €89,547 | +€33,624 | +60.1% |
| Suppliers | 440/4 | €55,923 | €89,547 | +€33,624 | +60.1% |
| Advances received on contracts in progress | 46 | €15,053 | €14,473 | -€580 | -3.9% |
| Taxes, remuneration and social security | 45 | €10,348 | €14,289 | +€3,941 | +38.1% |
| Taxes | 450/3 | €10,348 | €14,289 | +€3,941 | +38.1% |
| Accrued charges and deferred income | 492/3 | €1,559 | - | -€1,559 | |
| Remuneration, social security and pensions | 62 | €47,950 | €48,082 | +€133 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,289 | €10,652 | -€1,637 | -13.3% |
| Gross operating margin | 9900 | €27,480 | €27,271 | -€209 | -0.8% |
| Operating profit (loss) | 9901 | -€32,759 | -€31,463 | +€1,296 | +4.0% |
| Financial income | 75/76B | €55,537 | €69,156 | +€13,619 | +24.5% |
| Recurring financial income | 75 | €55,537 | €69,156 | +€13,619 | +24.5% |
| Financial charges | 65/66B | €6,610 | €10,300 | +€3,690 | +55.8% |
| Recurring financial charges | 65 | €6,610 | €10,300 | +€3,690 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €16,169 | €27,394 | +€11,224 | +69.4% |
| Income taxes | 67/77 | €5,347 | €8,007 | +€2,660 | +49.8% |
| Profit (loss) for the period | 9904 | €10,822 | €19,387 | +€8,564 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,822 | €19,387 | +€8,564 | +79.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.