FIRMA DOBBELAERE: 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.
FIRMA DOBBELAERE
Largest movements
- Cash +€223,724
up €223,724 (+148%), from €151,664 to €375,388
mainly Net result for the year (+€340,750) and Tax, wage and social debts (+€73,705)
- Receivables within one year +€154,083
up €154,083 (+26.2%), from €588,220 to €742,303
of which Trade receivables: +€133,928
- Stocks and contracts +€31,728
up €31,728 (+105%), from €30,244 to €61,972
- Tangible fixed assets -€27,048
down €27,048 (-38.2%), from €70,887 to €43,839
of which Land and buildings: -€23,074
- Reserves +€200,000
up €200,000 (+63.0%), from €317,699 to €517,699
of which Distributable reserves: +€200,000
- Profit (loss) carried forward +€140,750
up €140,750 (+26.6%), from €530,105 to €670,855
- Tax, wage and social debts +€73,705
up €73,705 (+106%), from €69,559 to €143,264
of which Taxes: +€74,117
- Other debts -€57,519
down €57,519 (-80.6%), from €71,388 to €13,869
- Trade debts +€32,459
up €32,459 (+13.6%), from €239,094 to €271,553
- Gross operating margin +€435,189
up €435,189 (+238%), from €183,195 to €618,384
- Taxes +€135,415
up €135,415 (+690%), from €19,637 to €155,052
- Financial income -€15,522
down €15,522 (-48.0%), from €32,309 to €16,787
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 | €1,851,349 | €2,235,480 | +€384,131 | +20.7% |
| Fixed assets | 21/28 | €70,887 | €43,839 | -€27,048 | -38.2% |
| Tangible fixed assets | 22/27 | €70,887 | €43,839 | -€27,048 | -38.2% |
| Land and buildings | 22 | €65,923 | €42,849 | -€23,074 | -35.0% |
| Plant, machinery and equipment | 23 | €4,964 | €990 | -€3,974 | -80.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €1,780,462 | €2,191,641 | +€411,179 | +23.1% |
| Stocks and contracts in progress | 3 | €30,244 | €61,972 | +€31,728 | +105% |
| Stocks | 30/36 | €30,244 | €61,972 | +€31,728 | +105% |
| Amounts receivable within one year | 40/41 | €588,220 | €742,303 | +€154,083 | +26.2% |
| Trade receivables | 40 | €550,212 | €684,141 | +€133,928 | +24.3% |
| Other amounts receivable | 41 | €38,008 | €58,162 | +€20,155 | +53.0% |
| Current investments | 50/53 | €1,000,000 | €1,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €151,664 | €375,388 | +€223,724 | +148% |
| Deferred charges and accrued income | 490/1 | €10,334 | €11,978 | +€1,644 | +15.9% |
| Total equity and liabilities | 10/49 | €1,851,349 | €2,235,480 | +€384,131 | +20.7% |
| Equity | 10/15 | €866,395 | €1,207,145 | +€340,750 | +39.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €317,699 | €517,699 | +€200,000 | +63.0% |
| Non-distributable reserves | 130/1 | €64,859 | €64,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €64,859 | €64,859 | = | 0.0% |
| Distributable reserves | 133 | €252,839 | €452,839 | +€200,000 | +79.1% |
| Profit (loss) carried forward | 14 | €530,105 | €670,855 | +€140,750 | +26.6% |
| Amounts payable | 17/49 | €984,953 | €1,028,334 | +€43,381 | +4.4% |
| Amounts payable after more than one year | 17 | €560,000 | €560,000 | = | 0.0% |
| Other amounts payable | 178/9 | €560,000 | €560,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €380,041 | €428,686 | +€48,645 | +12.8% |
| Trade debts | 44 | €239,094 | €271,553 | +€32,459 | +13.6% |
| Suppliers | 440/4 | €239,094 | €271,553 | +€32,459 | +13.6% |
| Taxes, remuneration and social security | 45 | €69,559 | €143,264 | +€73,705 | +106% |
| Taxes | 450/3 | €56,947 | €131,063 | +€74,117 | +130% |
| Remuneration and social security | 454/9 | €12,613 | €12,201 | -€412 | -3.3% |
| Other amounts payable | 47/48 | €71,388 | €13,869 | -€57,519 | -80.6% |
| Accrued charges and deferred income | 492/3 | €44,912 | €39,648 | -€5,264 | -11.7% |
| Remuneration, social security and pensions | 62 | €60,604 | €62,011 | +€1,407 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,048 | €27,048 | = | 0.0% |
| Other operating charges | 640/8 | €5,007 | €7,438 | +€2,431 | +48.6% |
| Gross operating margin | 9900 | €183,195 | €618,384 | +€435,189 | +238% |
| Operating profit (loss) | 9901 | €90,537 | €521,887 | +€431,350 | +476% |
| Financial income | 75/76B | €32,309 | €16,787 | -€15,522 | -48.0% |
| Recurring financial income | 75 | €32,309 | €16,787 | -€15,522 | -48.0% |
| Financial charges | 65/66B | €48,022 | €42,871 | -€5,151 | -10.7% |
| Recurring financial charges | 65 | €48,022 | €42,871 | -€5,151 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €74,823 | €495,802 | +€420,980 | +563% |
| Income taxes | 67/77 | €19,637 | €155,052 | +€135,415 | +690% |
| Profit (loss) for the period | 9904 | €55,186 | €340,750 | +€285,564 | +517% |
| Profit (loss) for the period to be appropriated | 9905 | €55,186 | €340,750 | +€285,564 | +517% |
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 30 October 2026 via checked.be.