DOBS: 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.
DOBS
Largest movements
- Cash +€36,514
up €36,514 (+73.0%), from €50,000 to €86,514
mainly Net result for the year (+€64,182) and Receivables within one year (+€23,211)
- Receivables within one year -€23,211
down €23,211 (-57.6%), from €40,295 to €17,083
of which Trade receivables: -€27,091
- Receivables after one year +€16,628
new in 2025: €16,628
- Reserves +€30,000
up €30,000 (+44.4%), from €67,610 to €97,610
of which Distributable reserves: +€30,000
- Trade debts -€19,785
down €19,785 (-85.3%), from €23,187 to €3,402
- Tax, wage and social debts +€19,319
up €19,319 (+552%), from €3,500 to €22,819
of which Taxes: +€19,000
- Profit (loss) carried forward +€4,182
up €4,182 (+69.2%), from €6,043 to €10,224
- Short-term financial debts -€1,873
down €1,873 (-100%), from €1,873 to €0
- Gross operating margin +€41,130
up €41,130 (+68.3%), from €60,187 to €101,317
- Taxes +€11,283
up €11,283 (+146%), from €7,717 to €19,000
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 | €109,223 | €140,255 | +€31,031 | +28.4% |
| Fixed assets | 21/28 | €18,929 | €20,030 | +€1,102 | +5.8% |
| Tangible fixed assets | 22/27 | €18,904 | €20,005 | +€1,102 | +5.8% |
| Furniture and vehicles | 24 | €18,023 | €19,324 | +€1,301 | +7.2% |
| Other tangible fixed assets | 26 | €881 | €681 | -€199 | -22.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €90,295 | €120,224 | +€29,930 | +33.1% |
| Amounts receivable after more than one year | 29 | - | €16,628 | +€16,628 | |
| Other amounts receivable | 291 | - | €16,628 | +€16,628 | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €40,295 | €17,083 | -€23,211 | -57.6% |
| Trade receivables | 40 | €39,264 | €12,173 | -€27,091 | -69.0% |
| Other amounts receivable | 41 | €1,031 | €4,910 | +€3,880 | +376% |
| Cash at bank and in hand | 54/58 | €50,000 | €86,514 | +€36,514 | +73.0% |
| Total equity and liabilities | 10/49 | €109,223 | €140,255 | +€31,031 | +28.4% |
| Equity | 10/15 | €79,853 | €114,034 | +€34,182 | +42.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,610 | €97,610 | +€30,000 | +44.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €750 | €750 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €95,000 | +€30,000 | +46.2% |
| Profit (loss) carried forward | 14 | €6,043 | €10,224 | +€4,182 | +69.2% |
| Amounts payable | 17/49 | €29,370 | €26,220 | -€3,150 | -10.7% |
| Amounts payable within one year | 42/48 | €29,247 | €26,220 | -€3,027 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €688 | €0 | -€688 | -100% |
| Financial debts | 43 | €1,873 | €0 | -€1,873 | -100% |
| Credit institutions | 430/8 | €1,873 | €0 | -€1,873 | -100% |
| Trade debts | 44 | €23,187 | €3,402 | -€19,785 | -85.3% |
| Suppliers | 440/4 | €23,187 | €3,402 | -€19,785 | -85.3% |
| Taxes, remuneration and social security | 45 | €3,500 | €22,819 | +€19,319 | +552% |
| Taxes | 450/3 | €3,500 | €22,500 | +€19,000 | +543% |
| Remuneration and social security | 454/9 | - | €319 | +€319 | |
| Accrued charges and deferred income | 492/3 | €123 | - | -€123 | |
| Remuneration, social security and pensions | 62 | - | €319 | +€319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,657 | €17,235 | +€578 | +3.5% |
| Other operating charges | 640/8 | €149 | €298 | +€149 | +100% |
| Gross operating margin | 9900 | €60,187 | €101,317 | +€41,130 | +68.3% |
| Operating profit (loss) | 9901 | €43,382 | €83,466 | +€40,084 | +92.4% |
| Financial income | 75/76B | €1 | €333 | +€332 | +39,489% |
| Recurring financial income | 75 | €1 | €333 | +€332 | +39,489% |
| Financial charges | 65/66B | €517 | €617 | +€100 | +19.3% |
| Recurring financial charges | 65 | €517 | €617 | +€100 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €42,865 | €83,182 | +€40,316 | +94.1% |
| Income taxes | 67/77 | €7,717 | €19,000 | +€11,283 | +146% |
| Profit (loss) for the period | 9904 | €35,148 | €64,182 | +€29,033 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,148 | €64,182 | +€29,033 | +82.6% |
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 13 October 2026 via checked.be.