B-DOCS: 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.
B-DOCS
Largest movements
- Receivables within one year -€56,418
down €56,418 (-25.8%), from €218,655 to €162,236
of which Other amounts receivable: -€50,672
- Current investments -€51,073
down €51,073 (-100%), from €51,073 to €0
- Cash +€27,991
up €27,991 (+38.6%), from €72,582 to €100,573
mainly Receivables within one year (+€56,418) and Current investments (+€51,073)
- Tangible fixed assets -€8,096
down €8,096 (-28.6%), from €28,279 to €20,183
of which Furniture and vehicles: -€7,526
- Reserves -€98,803
down €98,803 (-34.8%), from €283,882 to €185,079
of which Distributable reserves: -€98,803
- Tax, wage and social debts +€19,048
up €19,048 (+204%), from €9,348 to €28,395
of which Taxes: +€18,722
- Trade debts -€9,074
down €9,074 (-49.0%), from €18,511 to €9,438
- Gross operating margin +€30,037
up €30,037 (+54.2%), from €55,442 to €85,479
- Taxes +€6,971
up €6,971 (+2,150%), from €324 to €7,295
- Other operating charges +€4,583
up €4,583 (+304%), from €1,508 to €6,091
- Financial income -€1,931
down €1,931 (-36.4%), from €5,307 to €3,376
- Staff costs +€1,494
up €1,494 (+2.9%), from €52,428 to €53,922
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 | €373,271 | €285,959 | -€87,312 | -23.4% |
| Fixed assets | 21/28 | €28,279 | €20,183 | -€8,096 | -28.6% |
| Tangible fixed assets | 22/27 | €28,279 | €20,183 | -€8,096 | -28.6% |
| Plant, machinery and equipment | 23 | €592 | €22 | -€570 | -96.3% |
| Furniture and vehicles | 24 | €27,687 | €20,161 | -€7,526 | -27.2% |
| Current assets | 29/58 | €344,992 | €265,777 | -€79,215 | -23.0% |
| Amounts receivable within one year | 40/41 | €218,655 | €162,236 | -€56,418 | -25.8% |
| Trade receivables | 40 | €86,511 | €80,765 | -€5,747 | -6.6% |
| Other amounts receivable | 41 | €132,143 | €81,472 | -€50,672 | -38.3% |
| Current investments | 50/53 | €51,073 | €0 | -€51,073 | -100% |
| Cash at bank and in hand | 54/58 | €72,582 | €100,573 | +€27,991 | +38.6% |
| Deferred charges and accrued income | 490/1 | €2,682 | €2,967 | +€285 | +10.6% |
| Total equity and liabilities | 10/49 | €373,271 | €285,959 | -€87,312 | -23.4% |
| Equity | 10/15 | €290,082 | €191,279 | -€98,803 | -34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €283,882 | €185,079 | -€98,803 | -34.8% |
| Tax-exempt reserves | 132 | €16,922 | €16,922 | = | 0.0% |
| Distributable reserves | 133 | €266,961 | €168,157 | -€98,803 | -37.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €51,438 | €51,438 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €51,438 | €51,438 | = | 0.0% |
| Pensions and similar obligations | 160 | €51,438 | €51,438 | = | 0.0% |
| Amounts payable | 17/49 | €31,751 | €43,242 | +€11,492 | +36.2% |
| Amounts payable within one year | 42/48 | €31,425 | €43,242 | +€11,817 | +37.6% |
| Trade debts | 44 | €18,511 | €9,438 | -€9,074 | -49.0% |
| Suppliers | 440/4 | €18,511 | €9,438 | -€9,074 | -49.0% |
| Taxes, remuneration and social security | 45 | €9,348 | €28,395 | +€19,048 | +204% |
| Taxes | 450/3 | €3,337 | €22,059 | +€18,722 | +561% |
| Remuneration and social security | 454/9 | €6,011 | €6,336 | +€325 | +5.4% |
| Other amounts payable | 47/48 | €3,566 | €5,409 | +€1,843 | +51.7% |
| Accrued charges and deferred income | 492/3 | €326 | €0 | -€326 | -100% |
| Remuneration, social security and pensions | 62 | €52,428 | €53,922 | +€1,494 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,121 | €8,096 | -€24 | -0.3% |
| Other operating charges | 640/8 | €1,508 | €6,091 | +€4,583 | +304% |
| Gross operating margin | 9900 | €55,442 | €85,479 | +€30,037 | +54.2% |
| Operating profit (loss) | 9901 | -€6,615 | €17,370 | +€23,984 | |
| Financial income | 75/76B | €5,307 | €3,376 | -€1,931 | -36.4% |
| Recurring financial income | 75 | €5,307 | €3,376 | -€1,931 | -36.4% |
| Financial charges | 65/66B | €120 | €212 | +€92 | +77.2% |
| Recurring financial charges | 65 | €120 | €212 | +€92 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,427 | €20,534 | +€21,961 | |
| Income taxes | 67/77 | €324 | €7,295 | +€6,971 | +2,150% |
| Profit (loss) for the period | 9904 | -€1,751 | €13,239 | +€14,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,751 | €13,239 | +€14,990 |
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 23 October 2026 via checked.be.