GEBR. 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.
GEBR. DOBBELAERE
Largest movements
- Tangible fixed assets +€18,059
up €18,059 (+91.7%), from €19,700 to €37,759
of which Plant, machinery and equipment: +€15,664
- Cash -€13,672
down €13,672 (-24.2%), from €56,388 to €42,716
mainly Investment in fixed assets (net) (-€28,975) and Current portion of long-term debt (-€6,687)
- Receivables within one year -€2,750
down €2,750 (-12.5%), from €22,048 to €19,298
of which Trade receivables: -€2,450
- Other debts +€8,165
new in 2025: €8,165
- Current portion of long-term debt -€6,687
no longer reported in 2025 (was €6,687)
- Trade debts -€4,500
down €4,500 (-73.6%), from €6,111 to €1,611
- Profit (loss) carried forward +€3,580
up €3,580 (+5.6%), from €63,920 to €67,500
- Tax, wage and social debts +€2,100
new in 2025: €2,100
- Gross operating margin +€10,137
up €10,137 (+86.4%), from €11,727 to €21,864
- Taxes +€2,008
up €2,008 (+1,024%), from €196 to €2,204
- Depreciation -€259
down €259 (-2.3%), from €11,175 to €10,916
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 | €98,198 | €99,835 | +€1,637 | +1.7% |
| Fixed assets | 21/28 | €19,762 | €37,821 | +€18,059 | +91.4% |
| Tangible fixed assets | 22/27 | €19,700 | €37,759 | +€18,059 | +91.7% |
| Land and buildings | 22 | - | €2,444 | +€2,444 | |
| Plant, machinery and equipment | 23 | €18,713 | €34,377 | +€15,664 | +83.7% |
| Furniture and vehicles | 24 | €987 | €938 | -€49 | -5.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €78,436 | €62,014 | -€16,422 | -20.9% |
| Amounts receivable within one year | 40/41 | €22,048 | €19,298 | -€2,750 | -12.5% |
| Trade receivables | 40 | €20,485 | €18,035 | -€2,450 | -12.0% |
| Other amounts receivable | 41 | €1,563 | €1,263 | -€300 | -19.2% |
| Cash at bank and in hand | 54/58 | €56,388 | €42,716 | -€13,672 | -24.2% |
| Total equity and liabilities | 10/49 | €98,198 | €99,835 | +€1,637 | +1.7% |
| Equity | 10/15 | €84,379 | €87,959 | +€3,580 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,920 | €67,500 | +€3,580 | +5.6% |
| Amounts payable | 17/49 | €13,819 | €11,876 | -€1,943 | -14.1% |
| Amounts payable after more than one year | 17 | €1,021 | - | -€1,021 | |
| Financial debts | 170/4 | €1,021 | - | -€1,021 | |
| Amounts payable within one year | 42/48 | €12,798 | €11,876 | -€922 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €6,687 | - | -€6,687 | |
| Trade debts | 44 | €6,111 | €1,611 | -€4,500 | -73.6% |
| Suppliers | 440/4 | €6,111 | €1,611 | -€4,500 | -73.6% |
| Taxes, remuneration and social security | 45 | - | €2,100 | +€2,100 | |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | - | €8,165 | +€8,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,175 | €10,916 | -€259 | -2.3% |
| Other operating charges | 640/8 | €1,513 | €1,407 | -€106 | -7.0% |
| Gross operating margin | 9900 | €11,727 | €21,864 | +€10,137 | +86.4% |
| Operating profit (loss) | 9901 | -€961 | €9,541 | +€10,502 | |
| Financial income | 75/76B | €428 | €347 | -€81 | -18.9% |
| Recurring financial income | 75 | €428 | €347 | -€81 | -18.9% |
| Financial charges | 65/66B | €129 | €104 | -€25 | -19.4% |
| Recurring financial charges | 65 | €129 | €104 | -€25 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€662 | €9,784 | +€10,446 | |
| Income taxes | 67/77 | €196 | €2,204 | +€2,008 | +1,024% |
| Profit (loss) for the period | 9904 | -€858 | €7,580 | +€8,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€858 | €7,580 | +€8,438 |
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 28 October 2026 via checked.be.