DOBER: 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.
DOBER
Largest movements
- Receivables within one year +€80,055
up €80,055 (+12.6%), from €637,510 to €717,565
of which Other amounts receivable: +€80,055
- Other debts +€124,451
up €124,451 (+147%), from €84,904 to €209,354
- Reserves +€52,715
up €52,715 (+1.5%), from €3.6m to €3.7m
of which Tax-exempt reserves: +€35,785
- Tax, wage and social debts -€43,946
down €43,946 (-95.3%), from €46,090 to €2,144
- Gross operating margin -€125,219
down €125,219 (-82.4%), from €152,005 to €26,787
- Taxes -€51,697
down €51,697 (-90.7%), from €57,026 to €5,328
- Financial charges +€38,022
up €38,022 (+845%), from €4,500 to €42,522
of which Financial charges: +€21,272
- Financial income +€25,371
up €25,371 (+29.7%), from €85,305 to €110,676
- Other operating charges +€11,386
up €11,386 (+105%), from €10,892 to €22,278
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 | €4,266,261 | €4,378,632 | +€112,372 | +2.6% |
| Fixed assets | 21/28 | €861,823 | €830,454 | -€31,370 | -3.6% |
| Tangible fixed assets | 22/27 | €463,431 | €448,812 | -€14,620 | -3.2% |
| Land and buildings | 22 | €463,431 | €448,812 | -€14,620 | -3.2% |
| Financial fixed assets | 28 | €398,392 | €381,642 | -€16,750 | -4.2% |
| Current assets | 29/58 | €3,404,437 | €3,548,179 | +€143,742 | +4.2% |
| Amounts receivable after more than one year | 29 | €1,205,539 | €1,233,120 | +€27,581 | +2.3% |
| Other amounts receivable | 291 | €1,205,539 | €1,233,120 | +€27,581 | +2.3% |
| Stocks and contracts in progress | 3 | €729,635 | €729,427 | -€208 | 0.0% |
| Stocks | 30/36 | €729,635 | €729,427 | -€208 | 0.0% |
| Amounts receivable within one year | 40/41 | €637,510 | €717,565 | +€80,055 | +12.6% |
| Trade receivables | 40 | €2,612 | €2,612 | = | 0.0% |
| Other amounts receivable | 41 | €634,898 | €714,953 | +€80,055 | +12.6% |
| Current investments | 50/53 | €800,000 | €800,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,993 | €60,888 | +€32,895 | +118% |
| Deferred charges and accrued income | 490/1 | €3,760 | €7,179 | +€3,418 | +90.9% |
| Total equity and liabilities | 10/49 | €4,266,261 | €4,378,632 | +€112,372 | +2.6% |
| Equity | 10/15 | €4,103,532 | €4,156,247 | +€52,715 | +1.3% |
| Contributions | 10/11 | €500,500 | €500,500 | = | 0.0% |
| Capital | 10 | €500,500 | €500,500 | = | 0.0% |
| Issued capital | 100 | €500,500 | €500,500 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €3,603,032 | €3,655,747 | +€52,715 | +1.5% |
| Non-distributable reserves | 130/1 | €50,050 | €50,050 | = | 0.0% |
| Legal reserve | 130 | €50,050 | €50,050 | = | 0.0% |
| Tax-exempt reserves | 132 | €96,830 | €132,615 | +€35,785 | +37.0% |
| Distributable reserves | 133 | €3,456,152 | €3,473,082 | +€16,930 | +0.5% |
| Amounts payable | 17/49 | €162,729 | €222,385 | +€59,657 | +36.7% |
| Amounts payable within one year | 42/48 | €162,729 | €222,385 | +€59,657 | +36.7% |
| Trade debts | 44 | €31,735 | €10,887 | -€20,848 | -65.7% |
| Suppliers | 440/4 | €31,735 | €10,887 | -€20,848 | -65.7% |
| Taxes, remuneration and social security | 45 | €46,090 | €2,144 | -€43,946 | -95.3% |
| Taxes | 450/3 | €46,090 | €2,144 | -€43,946 | -95.3% |
| Other amounts payable | 47/48 | €84,904 | €209,354 | +€124,451 | +147% |
| Non-recurring operating income | 76A | - | €21,719 | +€21,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,620 | €14,620 | -€10,000 | -40.6% |
| Other operating charges | 640/8 | €10,892 | €22,278 | +€11,386 | +105% |
| Gross operating margin | 9900 | €152,005 | €26,787 | -€125,219 | -82.4% |
| Operating profit (loss) | 9901 | €116,494 | -€10,111 | -€126,605 | |
| Financial income | 75/76B | €85,305 | €110,676 | +€25,371 | +29.7% |
| Recurring financial income | 75 | €85,305 | €110,676 | +€25,371 | +29.7% |
| Financial charges | 65/66B | €4,500 | €42,522 | +€38,022 | +845% |
| Recurring financial charges | 65 | €4,500 | €25,772 | +€21,272 | +473% |
| Non-recurring financial charges | 66B | - | €16,750 | +€16,750 | |
| Profit (loss) for the period before taxes | 9903 | €197,300 | €58,044 | -€139,256 | -70.6% |
| Income taxes | 67/77 | €57,026 | €5,328 | -€51,697 | -90.7% |
| Profit (loss) for the period | 9904 | €140,274 | €52,715 | -€87,559 | -62.4% |
| Transfer to tax-exempt reserves | 689 | €67,360 | €35,785 | -€31,575 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,914 | €16,930 | -€55,984 | -76.8% |
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 25 October 2026 via checked.be.