DOBELMA: 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.
DOBELMA
Largest movements
- Tangible fixed assets +€2,521
up €2,521 (+5.4%), from €47,042 to €49,563
of which Furniture and vehicles: +€12,895
- Cash +€1,735
up €1,735 (+199.5%), from €870 to €2,605
mainly Net result for the year (+€19,315) and Depreciation (+€17,294)
- Deferred charges and accrued income +€1,507
up €1,507 (+123.6%), from €1,219 to €2,727
- Receivables within one year +€1,507
up €1,507 (+8.3%), from €18,105 to €19,612
of which Trade receivables: +€985
- Profit (loss) carried forward +€19,315
up €19,315 (+73.1%), from -€26,425 to -€7,109
- Trade debts -€7,231
down €7,231 (-92.9%), from €7,782 to €551
- Debts after one year -€4,768
down €4,768 (-27.3%), from €17,435 to €12,667
- Current portion of long-term debt -€995
down €995 (-17.3%), from €5,762 to €4,768
- Tax, wage and social debts +€916
up €916 (+23.2%), from €3,943 to €4,859
- Gross operating margin +€37,146
up €37,146 (+1089.0%), from €3,411 to €40,557
- Taxes +€1,209
up €1,209 (+66051.4%), from €2 to €1,211
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.
Cash bridge derived
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 | €76,597 | €83,078 | +€6,481 | +8.5% |
| Fixed assets | 21/28 | €47,042 | €49,563 | +€2,521 | +5.4% |
| Tangible fixed assets | 22/27 | €47,042 | €49,563 | +€2,521 | +5.4% |
| Plant, machinery and equipment | 23 | €40,904 | €30,531 | -€10,373 | -25.4% |
| Furniture and vehicles | 24 | €6,137 | €19,032 | +€12,895 | +210.1% |
| Current assets | 29/58 | €29,556 | €33,515 | +€3,960 | +13.4% |
| Stocks and contracts in progress | 3 | €9,361 | €8,571 | -€790 | -8.4% |
| Stocks | 30/36 | €9,361 | €8,571 | -€790 | -8.4% |
| Amounts receivable within one year | 40/41 | €18,105 | €19,612 | +€1,507 | +8.3% |
| Trade receivables | 40 | €9,961 | €10,946 | +€985 | +9.9% |
| Other amounts receivable | 41 | €8,145 | €8,667 | +€522 | +6.4% |
| Cash at bank and in hand | 54/58 | €870 | €2,605 | +€1,735 | +199.5% |
| Deferred charges and accrued income | 490/1 | €1,219 | €2,727 | +€1,507 | +123.6% |
| Total equity and liabilities | 10/49 | €76,597 | €83,078 | +€6,481 | +8.5% |
| Equity | 10/15 | €39,403 | €58,719 | +€19,315 | +49.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,828 | €3,828 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,828 | €3,828 | = | 0.0% |
| Legal reserve | 130 | €3,828 | €3,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,425 | -€7,109 | +€19,315 | +73.1% |
| Amounts payable | 17/49 | €37,194 | €24,360 | -€12,834 | -34.5% |
| Amounts payable after more than one year | 17 | €17,435 | €12,667 | -€4,768 | -27.3% |
| Financial debts | 170/4 | €17,435 | €12,667 | -€4,768 | -27.3% |
| Amounts payable within one year | 42/48 | €19,759 | €11,630 | -€8,129 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €5,762 | €4,768 | -€995 | -17.3% |
| Financial debts | 43 | €2,272 | €1,453 | -€819 | -36.0% |
| Credit institutions | 430/8 | €2,272 | €1,453 | -€819 | -36.0% |
| Trade debts | 44 | €7,782 | €551 | -€7,231 | -92.9% |
| Suppliers | 440/4 | €7,782 | €551 | -€7,231 | -92.9% |
| Taxes, remuneration and social security | 45 | €3,943 | €4,859 | +€916 | +23.2% |
| Taxes | 450/3 | €3,943 | €4,859 | +€916 | +23.2% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,177 | €17,294 | +€117 | +0.7% |
| Other operating charges | 640/8 | €1,521 | €1,400 | -€121 | -8.0% |
| Gross operating margin | 9900 | €3,411 | €40,557 | +€37,146 | +1089.0% |
| Operating profit (loss) | 9901 | -€15,287 | €21,863 | +€37,150 | |
| Financial income | 75/76B | €426 | €460 | +€34 | +7.9% |
| Recurring financial income | 75 | €426 | €460 | +€34 | +7.9% |
| Financial charges | 65/66B | €1,539 | €1,797 | +€258 | +16.8% |
| Recurring financial charges | 65 | €1,539 | €1,797 | +€258 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,400 | €20,526 | +€36,925 | |
| Income taxes | 67/77 | €2 | €1,211 | +€1,209 | +66051.4% |
| Profit (loss) for the period | 9904 | -€16,402 | €19,315 | +€35,717 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,402 | €19,315 | +€35,717 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.