DOBIN: what changed
Two financial 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.
DOBIN
Largest movements
- Tangible fixed assets -€91,173
down €91,173 (-9.0%), from €1.0m to €926,743
- Cash +€59,236
up €59,236 (+46.3%), from €128,023 to €187,259
mainly Depreciation (+€91,173) and Investment in fixed assets (net) (+€55,000)
- Financial fixed assets -€55,000
down €55,000 (-100%), from €55,000 to €0
- Receivables within one year +€53,923
up €53,923 (+72.8%), from €74,040 to €127,963
of which Other amounts receivable: +€65,016
- Other debts -€24,000
down €24,000 (-14.3%), from €168,022 to €144,022
- Gross operating margin -€2,528
down €2,528 (-2.3%), from €109,073 to €106,545
- Financial income +€1,154
up €1,154 (+350%), from €330 to €1,483
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.
Derived cash bridge
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 | €1,274,980 | €1,241,965 | -€33,015 | -2.6% |
| Fixed assets | 21/28 | €1,072,916 | €926,743 | -€146,173 | -13.6% |
| Tangible fixed assets | 22/27 | €1,017,916 | €926,743 | -€91,173 | -9.0% |
| Land and buildings | 22 | €1,017,916 | €926,743 | -€91,173 | -9.0% |
| Financial fixed assets | 28 | €55,000 | €0 | -€55,000 | -100% |
| Current assets | 29/58 | €202,064 | €315,222 | +€113,158 | +56.0% |
| Amounts receivable within one year | 40/41 | €74,040 | €127,963 | +€53,923 | +72.8% |
| Trade receivables | 40 | €33,281 | €22,187 | -€11,094 | -33.3% |
| Other amounts receivable | 41 | €40,759 | €105,776 | +€65,016 | +160% |
| Cash at bank and in hand | 54/58 | €128,023 | €187,259 | +€59,236 | +46.3% |
| Total equity and liabilities | 10/49 | €1,274,980 | €1,241,965 | -€33,015 | -2.6% |
| Equity | 10/15 | €938,076 | €933,570 | -€4,506 | -0.5% |
| Contributions | 10/11 | €561,608 | €561,608 | = | 0.0% |
| Reserves | 13 | €376,468 | €371,962 | -€4,506 | -1.2% |
| Tax-exempt reserves | 132 | €9,182 | €9,182 | = | 0.0% |
| Distributable reserves | 133 | €367,286 | €362,780 | -€4,506 | -1.2% |
| Amounts payable | 17/49 | €336,903 | €308,395 | -€28,509 | -8.5% |
| Amounts payable after more than one year | 17 | €157,404 | €151,219 | -€6,185 | -3.9% |
| Financial debts | 170/4 | €57,404 | €51,219 | -€6,185 | -10.8% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €179,500 | €157,176 | -€22,324 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €5,935 | €6,185 | +€250 | +4.2% |
| Trade debts | 44 | €40 | €766 | +€726 | +1,838% |
| Suppliers | 440/4 | €40 | €766 | +€726 | +1,838% |
| Taxes, remuneration and social security | 45 | €5,503 | €6,204 | +€701 | +12.7% |
| Taxes | 450/3 | €3,437 | €3,105 | -€332 | -9.7% |
| Remuneration and social security | 454/9 | €2,066 | €3,099 | +€1,033 | +50.0% |
| Other amounts payable | 47/48 | €168,022 | €144,022 | -€24,000 | -14.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,094 | €91,173 | +€79 | +0.1% |
| Other operating charges | 640/8 | €18,254 | €18,595 | +€341 | +1.9% |
| Gross operating margin | 9900 | €109,073 | €106,545 | -€2,528 | -2.3% |
| Operating profit (loss) | 9901 | -€275 | -€3,223 | -€2,948 | -1,070% |
| Financial income | 75/76B | €330 | €1,483 | +€1,154 | +350% |
| Recurring financial income | 75 | €330 | €1,483 | +€1,154 | +350% |
| Financial charges | 65/66B | €2,865 | €2,626 | -€239 | -8.4% |
| Recurring financial charges | 65 | €2,865 | €2,626 | -€239 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,811 | -€4,366 | -€1,555 | -55.3% |
| Income taxes | 67/77 | €133 | €141 | +€8 | +5.9% |
| Profit (loss) for the period | 9904 | -€2,944 | -€4,506 | -€1,563 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,944 | -€4,506 | -€1,563 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.