Dolphina: 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.
Dolphina
Largest movements
- Tangible fixed assets -€272,002
down €272,002 (-69.0%), from €394,125 to €122,123
- Deferred charges and accrued income -€4,928
no longer reported in 2023 (was €4,928)
- Debts after one year -€294,594
down €294,594 (-63.6%), from €462,950 to €168,356
- Profit (loss) carried forward +€14,861
up €14,861 (+18.0%), from -€82,497 to -€67,636
- Gross operating margin +€18,058
new in 2023: €18,058
- Taxes +€2,633
new in 2023: €2,633
- Other operating charges +€516
new in 2023: €516
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,053 | €124,190 | -€274,863 | -68.9% |
| Fixed assets | 21/28 | €394,125 | €122,123 | -€272,002 | -69.0% |
| Tangible fixed assets | 22/27 | €394,125 | €122,123 | -€272,002 | -69.0% |
| Land and buildings | 22 | €394,125 | €122,123 | -€272,002 | -69.0% |
| Current assets | 29/58 | €4,928 | €2,067 | -€2,860 | -58.0% |
| Amounts receivable within one year | 40/41 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | - | €67 | +€67 | |
| Deferred charges and accrued income | 490/1 | €4,928 | - | -€4,928 | |
| Total equity and liabilities | 10/49 | €399,053 | €124,190 | -€274,863 | -68.9% |
| Equity | 10/15 | -€63,897 | -€49,036 | +€14,861 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€82,497 | -€67,636 | +€14,861 | +18.0% |
| Amounts payable | 17/49 | €462,950 | €173,226 | -€289,723 | -62.6% |
| Amounts payable after more than one year | 17 | €462,950 | €168,356 | -€294,594 | -63.6% |
| Other amounts payable | 178/9 | €462,950 | €168,356 | -€294,594 | -63.6% |
| Amounts payable within one year | 42/48 | - | €4,719 | +€4,719 | |
| Trade debts | 44 | - | €2,086 | +€2,086 | |
| Suppliers | 440/4 | - | €2,086 | +€2,086 | |
| Taxes, remuneration and social security | 45 | - | €2,633 | +€2,633 | |
| Taxes | 450/3 | - | €2,633 | +€2,633 | |
| Accrued charges and deferred income | 492/3 | - | €152 | +€152 | |
| Other operating charges | 640/8 | - | €516 | +€516 | |
| Gross operating margin | 9900 | - | €18,058 | +€18,058 | |
| Operating profit (loss) | 9901 | - | €17,542 | +€17,542 | |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | - | €17,494 | +€17,494 | |
| Income taxes | 67/77 | - | €2,633 | +€2,633 | |
| Profit (loss) for the period | 9904 | - | €14,861 | +€14,861 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €14,861 | +€14,861 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.