The Dubliner: 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.
The Dubliner
Largest movements
- Cash +€99,614
up €99,614 (+36.9%), from €269,755 to €369,370
mainly Net result for the year (+€135,995) and Depreciation (+€35,145)
- Receivables within one year +€23,365
up €23,365 (+63.3%), from €36,938 to €60,302
of which Other amounts receivable: +€24,015
- Tangible fixed assets +€20,849
up €20,849 (+16.5%), from €126,404 to €147,253
of which Furniture and vehicles: +€17,393
- Profit (loss) carried forward +€135,995
up €135,995 (+199%), from €68,193 to €204,188
- Tax, wage and social debts +€33,670
up €33,670 (+33.4%), from €100,853 to €134,523
of which Taxes: +€35,058
- Trade debts -€17,709
down €17,709 (-12.9%), from €137,217 to €119,508
- Accrued charges and deferred income -€6,423
down €6,423 (-4.6%), from €138,865 to €132,443
- Gross operating margin +€97,829
up €97,829 (+25.7%), from €381,352 to €479,180
- Staff costs -€56,009
down €56,009 (-18.6%), from €301,737 to €245,728
- Taxes +€29,781
up €29,781 (+397%), from €7,509 to €37,290
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 | €455,128 | €600,662 | +€145,534 | +32.0% |
| Fixed assets | 21/28 | €126,524 | €147,373 | +€20,849 | +16.5% |
| Tangible fixed assets | 22/27 | €126,404 | €147,253 | +€20,849 | +16.5% |
| Plant, machinery and equipment | 23 | €107,096 | €110,552 | +€3,456 | +3.2% |
| Furniture and vehicles | 24 | €19,308 | €36,702 | +€17,393 | +90.1% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €328,604 | €453,288 | +€124,685 | +37.9% |
| Stocks and contracts in progress | 3 | €21,911 | €22,571 | +€660 | +3.0% |
| Stocks | 30/36 | €21,911 | €22,571 | +€660 | +3.0% |
| Amounts receivable within one year | 40/41 | €36,938 | €60,302 | +€23,365 | +63.3% |
| Trade receivables | 40 | €650 | - | -€650 | |
| Other amounts receivable | 41 | €36,288 | €60,302 | +€24,015 | +66.2% |
| Cash at bank and in hand | 54/58 | €269,755 | €369,370 | +€99,614 | +36.9% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €455,128 | €600,662 | +€145,534 | +32.0% |
| Equity | 10/15 | €78,193 | €214,188 | +€135,995 | +174% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,193 | €204,188 | +€135,995 | +199% |
| Amounts payable | 17/49 | €376,935 | €386,473 | +€9,539 | +2.5% |
| Amounts payable within one year | 42/48 | €238,070 | €254,031 | +€15,961 | +6.7% |
| Trade debts | 44 | €137,217 | €119,508 | -€17,709 | -12.9% |
| Suppliers | 440/4 | €137,217 | €119,508 | -€17,709 | -12.9% |
| Taxes, remuneration and social security | 45 | €100,853 | €134,523 | +€33,670 | +33.4% |
| Taxes | 450/3 | €32,237 | €67,295 | +€35,058 | +109% |
| Remuneration and social security | 454/9 | €68,616 | €67,228 | -€1,388 | -2.0% |
| Accrued charges and deferred income | 492/3 | €138,865 | €132,443 | -€6,423 | -4.6% |
| Remuneration, social security and pensions | 62 | €301,737 | €245,728 | -€56,009 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,493 | €35,145 | +€4,651 | +15.3% |
| Other operating charges | 640/8 | €201 | €557 | +€356 | +177% |
| Gross operating margin | 9900 | €381,352 | €479,180 | +€97,829 | +25.7% |
| Operating profit (loss) | 9901 | €48,921 | €197,751 | +€148,831 | +304% |
| Financial income | 75/76B | €1,104 | €1,011 | -€93 | -8.4% |
| Recurring financial income | 75 | €1,104 | €1,011 | -€93 | -8.4% |
| Financial charges | 65/66B | €22,009 | €25,477 | +€3,468 | +15.8% |
| Recurring financial charges | 65 | €22,009 | €25,477 | +€3,468 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €28,016 | €173,285 | +€145,269 | +519% |
| Income taxes | 67/77 | €7,509 | €37,290 | +€29,781 | +397% |
| Profit (loss) for the period | 9904 | €20,507 | €135,995 | +€115,488 | +563% |
| Profit (loss) for the period to be appropriated | 9905 | €20,507 | €135,995 | +€115,488 | +563% |
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 27 October 2026 via checked.be.