Dubyard: 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.
Dubyard
Largest movements
- Cash -€19,943
down €19,943 (-71.2%), from €28,012 to €8,069
mainly Net result for the year (-€18,151) and Receivables within one year (-€2,364)
- Receivables within one year +€2,364
up €2,364 (+410%), from €577 to €2,941
- Deferred charges and accrued income -€441
no longer reported in 2022 (was €441)
- Profit (loss) carried forward -€18,151
down €18,151 (-61.7%), from €29,420 to €11,270
- Other operating charges +€19,912
new in 2022: €19,912
- Turnover +€6,935
new in 2022: €6,935
- Gross operating margin -€6,274
down €6,274 (-76.0%), from €8,257 to €1,983
- Purchases and services +€5,208
up €5,208 (+53.5%), from €9,743 to €14,952
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.
Derived cash bridge
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 | €29,420 | €11,270 | -€18,151 | -61.7% |
| Fixed assets | 21/28 | €390 | €260 | -€130 | -33.3% |
| Tangible fixed assets | 22/27 | €390 | €260 | -€130 | -33.3% |
| Plant, machinery and equipment | 23 | €390 | €260 | -€130 | -33.3% |
| Current assets | 29/58 | €29,030 | €11,010 | -€18,021 | -62.1% |
| Amounts receivable within one year | 40/41 | €577 | €2,941 | +€2,364 | +410% |
| Other amounts receivable | 41 | €577 | €2,941 | +€2,364 | +410% |
| Cash at bank and in hand | 54/58 | €28,012 | €8,069 | -€19,943 | -71.2% |
| Deferred charges and accrued income | 490/1 | €441 | - | -€441 | |
| Total equity and liabilities | 10/49 | €29,420 | €11,270 | -€18,151 | -61.7% |
| Equity | 10/15 | €29,420 | €11,270 | -€18,151 | -61.7% |
| Profit (loss) carried forward | 14 | €29,420 | €11,270 | -€18,151 | -61.7% |
| Turnover | 70 | - | €6,935 | +€6,935 | |
| Membership fees, donations, legacies and grants | 73 | €18,000 | €10,000 | -€8,000 | -44.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,743 | €14,952 | +€5,208 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €130 | = | 0.0% |
| Other operating charges | 640/8 | - | €19,912 | +€19,912 | |
| Gross operating margin | 9900 | €8,257 | €1,983 | -€6,274 | -76.0% |
| Operating profit (loss) | 9901 | €8,127 | -€18,059 | -€26,186 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €91 | +€48 | +109% |
| Recurring financial charges | 65 | €44 | €91 | +€48 | +109% |
| Profit (loss) for the period before taxes | 9903 | €8,083 | -€18,151 | -€26,234 | |
| Profit (loss) for the period | 9904 | €8,083 | -€18,151 | -€26,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,083 | -€18,151 | -€26,234 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.