PAUL DOBBELS CONCEPT: 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.
PAUL DOBBELS CONCEPT
Largest movements
- Tangible fixed assets -€7,846
down €7,846 (-61.8%), from €12,695 to €4,849
of which Land and buildings: -€6,603
- Receivables within one year -€1,797
down €1,797 (-2.0%), from €89,970 to €88,173
of which Other amounts receivable: -€1,797
- Profit (loss) carried forward -€19,745
down €19,745 (-8.9%), from -€221,102 to -€240,847
- Debts after one year +€9,400
up €9,400 (+3.1%), from €301,931 to €311,331
- Gross operating margin -€20,956
down €20,956, from €9,912 to -€11,045
- Other operating charges +€6,253
up €6,253 (+956%), from €654 to €6,906
- Financial income -€1,023
down €1,023 (-100%), from €1,023 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 | €106,079 | €95,643 | -€10,436 | -9.8% |
| Fixed assets | 21/28 | €15,076 | €7,230 | -€7,846 | -52.0% |
| Tangible fixed assets | 22/27 | €12,695 | €4,849 | -€7,846 | -61.8% |
| Land and buildings | 22 | €6,603 | €0 | -€6,603 | -100% |
| Furniture and vehicles | 24 | €3,914 | €3,034 | -€880 | -22.5% |
| Other tangible fixed assets | 26 | €2,178 | €1,815 | -€363 | -16.7% |
| Financial fixed assets | 28 | €2,381 | €2,381 | = | 0.0% |
| Current assets | 29/58 | €91,004 | €88,413 | -€2,590 | -2.8% |
| Amounts receivable within one year | 40/41 | €89,970 | €88,173 | -€1,797 | -2.0% |
| Trade receivables | 40 | €72,250 | €72,250 | = | 0.0% |
| Other amounts receivable | 41 | €17,720 | €15,923 | -€1,797 | -10.1% |
| Cash at bank and in hand | 54/58 | €785 | €240 | -€545 | -69.4% |
| Deferred charges and accrued income | 490/1 | €248 | €0 | -€248 | -100% |
| Total equity and liabilities | 10/49 | €106,079 | €95,643 | -€10,436 | -9.8% |
| Equity | 10/15 | -€196,102 | -€215,847 | -€19,745 | -10.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€221,102 | -€240,847 | -€19,745 | -8.9% |
| Amounts payable | 17/49 | €302,181 | €311,490 | +€9,309 | +3.1% |
| Amounts payable after more than one year | 17 | €301,931 | €311,331 | +€9,400 | +3.1% |
| Financial debts | 170/4 | €301,931 | €311,331 | +€9,400 | +3.1% |
| Amounts payable within one year | 42/48 | €251 | €159 | -€92 | -36.5% |
| Trade debts | 44 | €251 | €159 | -€92 | -36.5% |
| Suppliers | 440/4 | €251 | €159 | -€92 | -36.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,644 | €1,644 | = | 0.0% |
| Other operating charges | 640/8 | €654 | €6,906 | +€6,253 | +956% |
| Non-recurring operating charges | 66A | €31 | €0 | -€31 | -100% |
| Gross operating margin | 9900 | €9,912 | -€11,045 | -€20,956 | |
| Operating profit (loss) | 9901 | €7,583 | -€19,595 | -€27,178 | |
| Financial income | 75/76B | €1,023 | €0 | -€1,023 | -100% |
| Recurring financial income | 75 | €1,023 | €0 | -€1,023 | -100% |
| Financial charges | 65/66B | €142 | €150 | +€8 | +5.8% |
| Recurring financial charges | 65 | €142 | €150 | +€8 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €8,464 | -€19,745 | -€28,209 | |
| Profit (loss) for the period | 9904 | €8,464 | -€19,745 | -€28,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,464 | -€19,745 | -€28,209 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.