DOBIT: 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.
What changed
DOBIT
NACE 26.110, Manufacture of computer, electronic and optical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€146,285
2024 · €153,136-€6,852
Equity
€3.8m
2024 · €3.6m+€146,285
Cash
€381,291
2024 · €966,827-€585,536
Balance sheet total
€7.2m
2024 · €6.9m+€323,286
Largest movements
Assets
- Deferred charges and accrued income +€631,669
up €631,669 (+158%), from €400,449 to €1.0m
- Cash -€585,536
down €585,536 (-60.6%), from €966,827 to €381,291
mainly Deferred charges and accrued income (-€631,669) and Receivables within one year (-€226,670)
- Receivables within one year +€226,670
up €226,670 (+8.2%), from €2.7m to €3.0m
of which Trade receivables: +€284,417
- Stocks and contracts +€123,181
up €123,181 (+10.0%), from €1.2m to €1.4m
- Tangible fixed assets -€90,676
down €90,676 (-15.7%), from €575,966 to €485,291
of which Furniture and vehicles: -€45,908
Equity and liabilities
- Trade debts +€738,767
up €738,767 (+206%), from €358,949 to €1.1m
- Tax, wage and social debts -€187,560
down €187,560 (-27.0%), from €693,640 to €506,080
of which Taxes: -€114,198
- Reserves +€153,136
up €153,136 (+5.5%), from €2.8m to €2.9m
of which Distributable reserves: +€153,136
- Accrued charges and deferred income -€150,350
down €150,350 (-35.2%), from €427,177 to €276,827
- Debts after one year -€126,985
down €126,985 (-33.3%), from €381,079 to €254,094
Income statement
- Turnover -€421,458
down €421,458 (-3.5%), from €12.1m to €11.7m
- Staff costs -€338,692
down €338,692 (-9.0%), from €3.8m to €3.4m
- Goods and materials +€271,856
up €271,856 (+3.8%), from €7.1m to €7.4m
of which Purchases: +€654,822
- Financial income +€160,548
up €160,548 (+31.8%), from €504,460 to €665,007
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.
Result 2024
€153,136
Turnover
-€421,458
Other operating income
+€51,766
Goods and materials
-€271,856
Services and other goods
+€94,112
Staff costs
+€338,692
Depreciation
-€4,564
Other operating charges
+€6,460
Financial income
+€160,548
Financial charges
+€38,513
Taxes
+€935
Result 2025
€146,285
raises the resultlowers the result
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.
From operations
-€315,132
Investment
-€30,656
Financing
-€239,748
Cash 2024
€966,827
From operations (derived)
-€315,132
Net result for the year
+€146,285
Depreciation
+€103,355
Stocks and contracts
-€123,181
Receivables within one year
-€226,670
Deferred charges and accrued income
-€631,669
Trade debts
+€738,767
Tax, wage and social debts
-€187,560
Other debts
+€15,892
Accrued charges and deferred income
-€150,350
Investment (derived)
-€30,656
Investment in fixed assets (net)
-€30,656
Financing
-€239,748
Debts after one year
-€126,985
Current portion of long-term debt
-€2,106
Short-term financial debts
-€110,657
Cash 2025
€381,291
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,878,926 | €7,202,212 | +€323,286 | +4.7% |
| Fixed assets | 21/28 | €1,534,196 | €1,461,498 | -€72,698 | -4.7% |
| Intangible fixed assets | 21 | €1,202 | €15,179 | +€13,977 | +1,163% |
| Tangible fixed assets | 22/27 | €575,966 | €485,291 | -€90,676 | -15.7% |
| Land and buildings | 22 | €471,880 | €428,903 | -€42,977 | -9.1% |
| Plant, machinery and equipment | 23 | €2,674 | €884 | -€1,790 | -66.9% |
| Furniture and vehicles | 24 | €101,412 | €55,504 | -€45,908 | -45.3% |
| Financial fixed assets | 28 | €957,028 | €961,028 | +€4,000 | +0.4% |
| Affiliated companies | 280/1 | €938,000 | €938,000 | = | 0.0% |
| Participating interests | 280 | €938,000 | €938,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €19,028 | €23,028 | +€4,000 | +21.0% |
| Amounts receivable and cash guarantees | 285/8 | €19,028 | €23,028 | +€4,000 | +21.0% |
| Current assets | 29/58 | €5,344,730 | €5,740,714 | +€395,984 | +7.4% |
| Stocks and contracts in progress | 3 | €1,228,574 | €1,351,755 | +€123,181 | +10.0% |
| Stocks | 30/36 | €1,228,574 | €1,351,755 | +€123,181 | +10.0% |
| Goods purchased for resale | 34 | €1,228,574 | €1,351,755 | +€123,181 | +10.0% |
| Amounts receivable within one year | 40/41 | €2,748,880 | €2,975,550 | +€226,670 | +8.2% |
| Trade receivables | 40 | €2,159,357 | €2,443,774 | +€284,417 | +13.2% |
| Other amounts receivable | 41 | €589,523 | €531,776 | -€57,747 | -9.8% |
| Cash at bank and in hand | 54/58 | €966,827 | €381,291 | -€585,536 | -60.6% |
| Deferred charges and accrued income | 490/1 | €400,449 | €1,032,118 | +€631,669 | +158% |
| Total equity and liabilities | 10/49 | €6,878,926 | €7,202,212 | +€323,286 | +4.7% |
| Equity | 10/15 | €3,642,648 | €3,788,932 | +€146,285 | +4.0% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €2,789,511 | €2,942,648 | +€153,136 | +5.5% |
| Non-distributable reserves | 130/1 | €70,000 | €70,000 | = | 0.0% |
| Legal reserve | 130 | €70,000 | €70,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,658 | €39,658 | = | 0.0% |
| Distributable reserves | 133 | €2,679,853 | €2,832,990 | +€153,136 | +5.7% |
| Profit (loss) carried forward | 14 | €153,136 | €146,285 | -€6,852 | -4.5% |
| Amounts payable | 17/49 | €3,236,278 | €3,413,280 | +€177,001 | +5.5% |
| Amounts payable after more than one year | 17 | €381,079 | €254,094 | -€126,985 | -33.3% |
| Financial debts | 170/4 | €381,079 | €254,094 | -€126,985 | -33.3% |
| Credit institutions | 173 | €381,079 | €254,094 | -€126,985 | -33.3% |
| Amounts payable within one year | 42/48 | €2,428,022 | €2,882,359 | +€454,337 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €129,091 | €126,985 | -€2,106 | -1.6% |
| Financial debts | 43 | €260,657 | €150,000 | -€110,657 | -42.5% |
| Credit institutions | 430/8 | €260,657 | €150,000 | -€110,657 | -42.5% |
| Trade debts | 44 | €358,949 | €1,097,716 | +€738,767 | +206% |
| Suppliers | 440/4 | €358,949 | €1,097,716 | +€738,767 | +206% |
| Taxes, remuneration and social security | 45 | €693,640 | €506,080 | -€187,560 | -27.0% |
| Taxes | 450/3 | €322,331 | €208,133 | -€114,198 | -35.4% |
| Remuneration and social security | 454/9 | €371,308 | €297,947 | -€73,362 | -19.8% |
| Other amounts payable | 47/48 | €985,685 | €1,001,578 | +€15,892 | +1.6% |
| Accrued charges and deferred income | 492/3 | €427,177 | €276,827 | -€150,350 | -35.2% |
| Operating income | 70/76A | €12,791,130 | €12,421,438 | -€369,692 | -2.9% |
| Turnover | 70 | €12,122,171 | €11,700,713 | -€421,458 | -3.5% |
| Other operating income | 74 | €668,958 | €720,725 | +€51,766 | +7.7% |
| Operating charges | 60/66A | €12,969,373 | €12,806,529 | -€162,844 | -1.3% |
| Goods for resale, raw materials and consumables | 60 | €7,124,319 | €7,396,175 | +€271,856 | +3.8% |
| Purchases | 600/8 | €6,864,534 | €7,519,356 | +€654,822 | +9.5% |
| Change in stocks: decrease (increase) | 609 | €259,785 | -€123,181 | -€382,966 | |
| Services and other goods | 61 | €1,951,515 | €1,857,403 | -€94,112 | -4.8% |
| Remuneration, social security and pensions | 62 | €3,766,355 | €3,427,662 | -€338,692 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,791 | €103,355 | +€4,564 | +4.6% |
| Other operating charges | 640/8 | €28,394 | €21,935 | -€6,460 | -22.7% |
| Operating profit (loss) | 9901 | -€178,243 | -€385,091 | -€206,848 | -116% |
| Financial income | 75/76B | €504,460 | €665,007 | +€160,548 | +31.8% |
| Recurring financial income | 75 | €504,460 | €665,007 | +€160,548 | +31.8% |
| Income from financial fixed assets | 750 | €400,000 | €600,000 | +€200,000 | +50.0% |
| Income from current assets | 751 | €25,785 | €26,871 | +€1,086 | +4.2% |
| Other financial income | 752/9 | €78,674 | €38,136 | -€40,538 | -51.5% |
| Financial charges | 65/66B | €163,504 | €124,991 | -€38,513 | -23.6% |
| Recurring financial charges | 65 | €163,504 | €124,991 | -€38,513 | -23.6% |
| Debt charges | 650 | €145,781 | €108,387 | -€37,394 | -25.7% |
| Other financial charges | 652/9 | €17,723 | €16,604 | -€1,119 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €162,712 | €154,925 | -€7,787 | -4.8% |
| Income taxes | 67/77 | €9,575 | €8,640 | -€935 | -9.8% |
| Taxes | 670/3 | €9,575 | €8,640 | -€935 | -9.8% |
| Profit (loss) for the period | 9904 | €153,136 | €146,285 | -€6,852 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,136 | €146,285 | -€6,852 | -4.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.