DUBBELDOEL: 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.
DUBBELDOEL
Largest movements
- Receivables within one year -€17,486
down €17,486 (-59.7%), from €29,296 to €11,810
of which Trade receivables: -€14,131
- Cash +€9,379
up €9,379 (+183%), from €5,113 to €14,493
mainly Receivables within one year (+€17,486) and Depreciation (+€12,846)
- Tangible fixed assets -€8,643
down €8,643 (-17.0%), from €50,881 to €42,238
of which Leasing and similar rights: -€8,116
- Deferred charges and accrued income +€1,802
up €1,802 (+125%), from €1,445 to €3,247
- Other debts -€12,718
down €12,718 (-73.9%), from €17,216 to €4,498
- Profit (loss) carried forward +€9,008
up €9,008, from €0 to €9,008
- Debts after one year -€7,628
down €7,628 (-24.8%), from €30,765 to €23,137
- Trade debts -€3,284
down €3,284 (-40.3%), from €8,153 to €4,868
- Gross operating margin +€14,822
up €14,822 (+114%), from €13,014 to €27,836
- Depreciation +€6,152
up €6,152 (+91.9%), from €6,694 to €12,846
- Taxes +€1,915
up €1,915 (+205%), from €936 to €2,851
- Other operating charges -€1,832
down €1,832 (-51.2%), from €3,575 to €1,743
- Financial income -€837
down €837 (-100%), from €837 to €0
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 | €86,734 | €71,787 | -€14,947 | -17.2% |
| Fixed assets | 21/28 | €50,881 | €42,238 | -€8,643 | -17.0% |
| Tangible fixed assets | 22/27 | €50,881 | €42,238 | -€8,643 | -17.0% |
| Land and buildings | 22 | €3,499 | €3,082 | -€417 | -11.9% |
| Plant, machinery and equipment | 23 | €3,062 | €3,890 | +€828 | +27.0% |
| Furniture and vehicles | 24 | €6,111 | €5,174 | -€937 | -15.3% |
| Leasing and similar rights | 25 | €38,208 | €30,092 | -€8,116 | -21.2% |
| Current assets | 29/58 | €35,854 | €29,549 | -€6,305 | -17.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,296 | €11,810 | -€17,486 | -59.7% |
| Trade receivables | 40 | €24,232 | €10,100 | -€14,131 | -58.3% |
| Other amounts receivable | 41 | €5,064 | €1,710 | -€3,355 | -66.2% |
| Cash at bank and in hand | 54/58 | €5,113 | €14,493 | +€9,379 | +183% |
| Deferred charges and accrued income | 490/1 | €1,445 | €3,247 | +€1,802 | +125% |
| Total equity and liabilities | 10/49 | €86,734 | €71,787 | -€14,947 | -17.2% |
| Equity | 10/15 | €13,823 | €22,831 | +€9,008 | +65.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,823 | €10,823 | = | 0.0% |
| Distributable reserves | 133 | €10,823 | €10,823 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €9,008 | +€9,008 | |
| Amounts payable | 17/49 | €72,912 | €48,957 | -€23,955 | -32.9% |
| Amounts payable after more than one year | 17 | €30,765 | €23,137 | -€7,628 | -24.8% |
| Financial debts | 170/4 | €30,765 | €23,137 | -€7,628 | -24.8% |
| Amounts payable within one year | 42/48 | €42,109 | €25,782 | -€16,326 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €8,796 | €7,930 | -€865 | -9.8% |
| Trade debts | 44 | €8,153 | €4,868 | -€3,284 | -40.3% |
| Suppliers | 440/4 | €8,153 | €4,868 | -€3,284 | -40.3% |
| Taxes, remuneration and social security | 45 | €7,945 | €8,486 | +€541 | +6.8% |
| Taxes | 450/3 | €6,945 | €6,486 | -€459 | -6.6% |
| Remuneration and social security | 454/9 | €1,000 | €2,000 | +€1,000 | +100% |
| Other amounts payable | 47/48 | €17,216 | €4,498 | -€12,718 | -73.9% |
| Accrued charges and deferred income | 492/3 | €38 | €37 | -€1 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,694 | €12,846 | +€6,152 | +91.9% |
| Other operating charges | 640/8 | €3,575 | €1,743 | -€1,832 | -51.2% |
| Gross operating margin | 9900 | €13,014 | €27,836 | +€14,822 | +114% |
| Operating profit (loss) | 9901 | €2,745 | €13,246 | +€10,501 | +383% |
| Financial income | 75/76B | €837 | €0 | -€837 | -100% |
| Recurring financial income | 75 | €837 | €0 | -€837 | -100% |
| Financial charges | 65/66B | €1,032 | €1,387 | +€356 | +34.5% |
| Recurring financial charges | 65 | €1,032 | €1,387 | +€356 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €2,551 | €11,859 | +€9,308 | +365% |
| Income taxes | 67/77 | €936 | €2,851 | +€1,915 | +205% |
| Profit (loss) for the period | 9904 | €1,615 | €9,008 | +€7,393 | +458% |
| Profit (loss) for the period to be appropriated | 9905 | €1,615 | €9,008 | +€7,393 | +458% |
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 19 October 2026 via checked.be.