SC DAGOBERT: 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.
SC DAGOBERT
Largest movements
- Cash -€9,526
down €9,526 (-91.2%), from €10,446 to €920
mainly Net result for the year (-€22,784) and Debts after one year (-€4,995)
- Receivables within one year +€4,442
up €4,442 (+171%), from €2,595 to €7,037
of which Other amounts receivable: +€3,057
- Intangible fixed assets -€900
down €900 (-26.7%), from €3,375 to €2,475
- Profit (loss) carried forward -€22,784
down €22,784 (-246%), from -€9,256 to -€32,040
- Other debts +€21,173
new in 2022: €21,173
- Debts after one year -€4,995
down €4,995 (-32.3%), from €15,466 to €10,471
- Trade debts +€965
up €965 (+206%), from €469 to €1,434
- Tax, wage and social debts -€405
no longer reported in 2022 (was €405)
- Gross operating margin -€15,007
down €15,007 (-278%), from -€5,400 to -€20,407
- Financial charges -€844
down €844 (-49.2%), from €1,714 to €870
- Other operating charges -€491
down €491 (-44.7%), from €1,098 to €607
- Depreciation -€225
down €225 (-20.0%), from €1,125 to €900
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 | €16,416 | €10,432 | -€5,984 | -36.5% |
| Fixed assets | 21/28 | €3,375 | €2,475 | -€900 | -26.7% |
| Intangible fixed assets | 21 | €3,375 | €2,475 | -€900 | -26.7% |
| Current assets | 29/58 | €13,041 | €7,957 | -€5,084 | -39.0% |
| Amounts receivable within one year | 40/41 | €2,595 | €7,037 | +€4,442 | +171% |
| Trade receivables | 40 | €391 | €1,776 | +€1,385 | +354% |
| Other amounts receivable | 41 | €2,204 | €5,261 | +€3,057 | +139% |
| Cash at bank and in hand | 54/58 | €10,446 | €920 | -€9,526 | -91.2% |
| Total equity and liabilities | 10/49 | €16,416 | €10,432 | -€5,984 | -36.5% |
| Equity | 10/15 | -€5,256 | -€28,040 | -€22,784 | -433% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,256 | -€32,040 | -€22,784 | -246% |
| Amounts payable | 17/49 | €21,672 | €38,472 | +€16,800 | +77.5% |
| Amounts payable after more than one year | 17 | €15,466 | €10,471 | -€4,995 | -32.3% |
| Financial debts | 170/4 | €15,466 | €10,471 | -€4,995 | -32.3% |
| Amounts payable within one year | 42/48 | €6,206 | €28,001 | +€21,795 | +351% |
| Current portion of amounts payable after more than one year | 42 | €5,332 | €5,394 | +€62 | +1.2% |
| Trade debts | 44 | €469 | €1,434 | +€965 | +206% |
| Suppliers | 440/4 | €469 | €1,434 | +€965 | +206% |
| Taxes, remuneration and social security | 45 | €405 | - | -€405 | |
| Taxes | 450/3 | €405 | - | -€405 | |
| Other amounts payable | 47/48 | - | €21,173 | +€21,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,125 | €900 | -€225 | -20.0% |
| Other operating charges | 640/8 | €1,098 | €607 | -€491 | -44.7% |
| Gross operating margin | 9900 | -€5,400 | -€20,407 | -€15,007 | -278% |
| Operating profit (loss) | 9901 | -€7,623 | -€21,914 | -€14,291 | -187% |
| Financial income | 75/76B | €81 | - | -€81 | |
| Recurring financial income | 75 | €81 | - | -€81 | |
| Financial charges | 65/66B | €1,714 | €870 | -€844 | -49.2% |
| Recurring financial charges | 65 | €1,714 | €870 | -€844 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,256 | -€22,784 | -€13,528 | -146% |
| Profit (loss) for the period | 9904 | -€9,256 | -€22,784 | -€13,528 | -146% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,256 | -€22,784 | -€13,528 | -146% |
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 17 October 2026 via checked.be.