DOBRINOIU: 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.
DOBRINOIU
Largest movements
- Cash -€4,943
down €4,943 (-29.1%), from €17,007 to €12,064
mainly Trade debts (-€62,101) and Receivables within one year (-€1,092)
- Stocks and contracts -€4,750
down €4,750 (-8.1%), from €58,998 to €54,248
- Tangible fixed assets -€1,790
down €1,790 (-42.9%), from €4,178 to €2,388
- Deferred charges and accrued income -€1,240
down €1,240 (-75.1%), from €1,650 to €410
- Receivables within one year +€1,092
up €1,092 (+16.0%), from €6,840 to €7,932
of which Trade receivables: +€3,421
- Trade debts -€62,101
down €62,101 (-99.4%), from €62,445 to €344
- Other debts +€49,128
up €49,128 (+111%), from €44,144 to €93,272
- Gross operating margin +€23,113
up €23,113, from -€20,249 to €2,864
- Depreciation +€597
up €597 (+50.0%), from €1,194 to €1,791
- Other operating charges -€251
down €251 (-44.6%), from €562 to €311
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 | €88,673 | €77,042 | -€11,631 | -13.1% |
| Fixed assets | 21/28 | €4,178 | €2,388 | -€1,790 | -42.9% |
| Tangible fixed assets | 22/27 | €4,178 | €2,388 | -€1,790 | -42.9% |
| Furniture and vehicles | 24 | €4,178 | €2,388 | -€1,790 | -42.9% |
| Current assets | 29/58 | €84,495 | €74,654 | -€9,841 | -11.6% |
| Stocks and contracts in progress | 3 | €58,998 | €54,248 | -€4,750 | -8.1% |
| Stocks | 30/36 | €58,998 | €54,248 | -€4,750 | -8.1% |
| Amounts receivable within one year | 40/41 | €6,840 | €7,932 | +€1,092 | +16.0% |
| Trade receivables | 40 | €3,721 | €7,142 | +€3,421 | +91.9% |
| Other amounts receivable | 41 | €3,119 | €790 | -€2,329 | -74.7% |
| Cash at bank and in hand | 54/58 | €17,007 | €12,064 | -€4,943 | -29.1% |
| Deferred charges and accrued income | 490/1 | €1,650 | €410 | -€1,240 | -75.1% |
| Total equity and liabilities | 10/49 | €88,673 | €77,042 | -€11,631 | -13.1% |
| Equity | 10/15 | -€20,065 | -€19,442 | +€623 | +3.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,065 | -€21,442 | +€623 | +2.8% |
| Amounts payable | 17/49 | €108,738 | €96,484 | -€12,254 | -11.3% |
| Amounts payable within one year | 42/48 | €108,738 | €96,484 | -€12,254 | -11.3% |
| Trade debts | 44 | €62,445 | €344 | -€62,101 | -99.4% |
| Suppliers | 440/4 | €62,445 | €344 | -€62,101 | -99.4% |
| Taxes, remuneration and social security | 45 | €2,149 | €2,869 | +€720 | +33.5% |
| Taxes | 450/3 | €2,149 | €2,869 | +€720 | +33.5% |
| Other amounts payable | 47/48 | €44,144 | €93,272 | +€49,128 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,791 | +€597 | +50.0% |
| Other operating charges | 640/8 | €562 | €311 | -€251 | -44.6% |
| Gross operating margin | 9900 | -€20,249 | €2,864 | +€23,113 | |
| Operating profit (loss) | 9901 | -€22,005 | €762 | +€22,767 | |
| Financial charges | 65/66B | €60 | €139 | +€79 | +131% |
| Recurring financial charges | 65 | €60 | €139 | +€79 | +131% |
| Profit (loss) for the period before taxes | 9903 | -€22,065 | €623 | +€22,688 | |
| Profit (loss) for the period | 9904 | -€22,065 | €623 | +€22,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,065 | €623 | +€22,688 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.