DOBRE UTCA: 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.
DOBRE UTCA
Largest movements
- Tangible fixed assets +€58,510
up €58,510 (+138.0%), from €42,403 to €100,913
of which Furniture and vehicles: +€44,528
- Receivables within one year -€16,804
down €16,804 (-56.3%), from €29,869 to €13,065
of which Trade receivables: -€18,220
- Deferred charges and accrued income -€10,940
down €10,940 (-82.9%), from €13,190 to €2,249
- Cash -€1,870
down €1,870 (-59.4%), from €3,150 to €1,280
mainly Investment in fixed assets (net) (-€68,901) and Advances received (-€24,274)
- Reserves +€47,185
up €47,185 (+186.6%), from €25,281 to €72,466
- Advances received -€24,274
down €24,274 (-100.0%), from €24,274 to €0
- Tax, wage and social debts +€9,254
up €9,254 (+124.2%), from €7,449 to €16,703
of which Taxes: +€7,092
- Trade debts -€6,611
down €6,611 (-18.1%), from €36,594 to €29,984
- Other debts +€3,511
up €3,511 (+117.0%), from €3,000 to €6,511
- Gross operating margin +€64,781
up €64,781 (+162.1%), from €39,965 to €104,746
- Staff costs +€26,887
up €26,887 (+1054.4%), from €2,550 to €29,437
- Depreciation +€7,541
up €7,541 (+264.6%), from €2,850 to €10,391
- Taxes +€6,902
up €6,902 (+108.0%), from €6,393 to €13,295
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,598 | €130,665 | +€29,066 | +28.6% |
| Fixed assets | 21/28 | €55,390 | €113,899 | +€58,510 | +105.6% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -10.6% |
| Tangible fixed assets | 22/27 | €42,403 | €100,913 | +€58,510 | +138.0% |
| Plant, machinery and equipment | 23 | €29,292 | €43,274 | +€13,982 | +47.7% |
| Furniture and vehicles | 24 | €13,111 | €57,639 | +€44,528 | +339.6% |
| Financial fixed assets | 28 | €12,986 | €12,986 | = | 0.0% |
| Current assets | 29/58 | €46,209 | €16,765 | -€29,443 | -63.7% |
| Stocks and contracts in progress | 3 | - | €171 | +€171 | |
| Stocks | 30/36 | - | €171 | +€171 | |
| Amounts receivable within one year | 40/41 | €29,869 | €13,065 | -€16,804 | -56.3% |
| Trade receivables | 40 | €27,648 | €9,428 | -€18,220 | -65.9% |
| Other amounts receivable | 41 | €2,221 | €3,638 | +€1,416 | +63.8% |
| Cash at bank and in hand | 54/58 | €3,150 | €1,280 | -€1,870 | -59.4% |
| Deferred charges and accrued income | 490/1 | €13,190 | €2,249 | -€10,940 | -82.9% |
| Total equity and liabilities | 10/49 | €101,598 | €130,665 | +€29,066 | +28.6% |
| Equity | 10/15 | €30,281 | €77,466 | +€47,185 | +155.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,281 | €72,466 | +€47,185 | +186.6% |
| Distributable reserves | 133 | €25,281 | €72,466 | +€47,185 | +186.6% |
| Amounts payable | 17/49 | €71,317 | €53,198 | -€18,119 | -25.4% |
| Amounts payable within one year | 42/48 | €71,317 | €53,198 | -€18,119 | -25.4% |
| Trade debts | 44 | €36,594 | €29,984 | -€6,611 | -18.1% |
| Suppliers | 440/4 | €36,594 | €29,984 | -€6,611 | -18.1% |
| Advances received on contracts in progress | 46 | €24,274 | €0 | -€24,274 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,449 | €16,703 | +€9,254 | +124.2% |
| Taxes | 450/3 | €6,393 | €13,486 | +€7,092 | +110.9% |
| Remuneration and social security | 454/9 | €1,056 | €3,217 | +€2,161 | +204.7% |
| Other amounts payable | 47/48 | €3,000 | €6,511 | +€3,511 | +117.0% |
| Remuneration, social security and pensions | 62 | €2,550 | €29,437 | +€26,887 | +1054.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,850 | €10,391 | +€7,541 | +264.6% |
| Other operating charges | 640/8 | €958 | €1,850 | +€892 | +93.1% |
| Gross operating margin | 9900 | €39,965 | €104,746 | +€64,781 | +162.1% |
| Operating profit (loss) | 9901 | €33,607 | €63,068 | +€29,461 | +87.7% |
| Financial income | 75/76B | €2 | €4 | +€2 | +76.2% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +76.2% |
| Financial charges | 65/66B | €1,935 | €2,591 | +€656 | +33.9% |
| Recurring financial charges | 65 | €1,935 | €2,591 | +€656 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €31,674 | €60,481 | +€28,807 | +90.9% |
| Income taxes | 67/77 | €6,393 | €13,295 | +€6,902 | +108.0% |
| Profit (loss) for the period | 9904 | €25,281 | €47,185 | +€21,905 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,281 | €47,185 | +€21,905 | +86.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.