DOGAN: 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.
DOGAN
Largest movements
- Receivables within one year +€18,286
new in 2022: €18,286
- Cash -€14,882
down €14,882 (-49.1%), from €30,312 to €15,430
mainly Receivables within one year (-€18,286) and Trade debts (-€8,197)
- Tangible fixed assets -€1,577
down €1,577 (-12.8%), from €12,308 to €10,731
of which Plant, machinery and equipment: -€1,317
- Stocks and contracts +€1,000
up €1,000 (+28.0%), from €3,571 to €4,571
- Profit (loss) carried forward +€10,905
up €10,905 (+45.3%), from €24,088 to €34,994
- Trade debts -€8,197
down €8,197 (-64.7%), from €12,667 to €4,470
- Gross operating margin +€8,565
up €8,565 (+39.3%), from €21,792 to €30,356
- Taxes +€7,396
up €7,396 (+160.6%), from €4,604 to €12,000
- Other operating charges +€2,997
up €2,997 (+333.4%), from €899 to €3,896
- Financial charges -€2,501
down €2,501 (-85.2%), from €2,936 to €436
- Financial income +€529
up €529 (+137.7%), from €384 to €914
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,291 | €49,264 | +€2,973 | +6.4% |
| Fixed assets | 21/28 | €12,408 | €10,831 | -€1,577 | -12.7% |
| Tangible fixed assets | 22/27 | €12,308 | €10,731 | -€1,577 | -12.8% |
| Plant, machinery and equipment | 23 | €10,498 | €9,181 | -€1,317 | -12.5% |
| Furniture and vehicles | 24 | €1,810 | €1,550 | -€261 | -14.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €33,883 | €38,433 | +€4,550 | +13.4% |
| Stocks and contracts in progress | 3 | €3,571 | €4,571 | +€1,000 | +28.0% |
| Stocks | 30/36 | €3,571 | €4,571 | +€1,000 | +28.0% |
| Amounts receivable within one year | 40/41 | - | €18,286 | +€18,286 | |
| Other amounts receivable | 41 | - | €18,286 | +€18,286 | |
| Cash at bank and in hand | 54/58 | €30,312 | €15,430 | -€14,882 | -49.1% |
| Deferred charges and accrued income | 490/1 | - | €145 | +€145 | |
| Total equity and liabilities | 10/49 | €46,291 | €49,264 | +€2,973 | +6.4% |
| Equity | 10/15 | €29,048 | €39,954 | +€10,905 | +37.5% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €24,088 | €34,994 | +€10,905 | +45.3% |
| Amounts payable | 17/49 | €17,243 | €9,310 | -€7,933 | -46.0% |
| Amounts payable within one year | 42/48 | €17,243 | €9,310 | -€7,933 | -46.0% |
| Trade debts | 44 | €12,667 | €4,470 | -€8,197 | -64.7% |
| Suppliers | 440/4 | €12,667 | €4,470 | -€8,197 | -64.7% |
| Taxes, remuneration and social security | 45 | €4,576 | €4,834 | +€258 | +5.6% |
| Taxes | 450/3 | €4,576 | €4,834 | +€258 | +5.6% |
| Other amounts payable | 47/48 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,582 | €4,033 | +€451 | +12.6% |
| Other operating charges | 640/8 | €899 | €3,896 | +€2,997 | +333.4% |
| Non-recurring operating charges | 66A | €16 | - | -€16 | |
| Gross operating margin | 9900 | €21,792 | €30,356 | +€8,565 | +39.3% |
| Operating profit (loss) | 9901 | €17,294 | €22,427 | +€5,133 | +29.7% |
| Financial income | 75/76B | €384 | €914 | +€529 | +137.7% |
| Recurring financial income | 75 | €384 | €914 | +€529 | +137.7% |
| Financial charges | 65/66B | €2,936 | €436 | -€2,501 | -85.2% |
| Recurring financial charges | 65 | €2,936 | €436 | -€2,501 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €14,742 | €22,905 | +€8,163 | +55.4% |
| Income taxes | 67/77 | €4,604 | €12,000 | +€7,396 | +160.6% |
| Profit (loss) for the period | 9904 | €10,138 | €10,905 | +€767 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,138 | €10,905 | +€767 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.