D'OKKERNOTE: 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.
D'OKKERNOTE
Largest movements
- Tangible fixed assets -€6,118
down €6,118 (-7.9%), from €77,680 to €71,561
of which Other tangible fixed assets: -€8,643
- Cash +€4,942
up €4,942 (+106%), from €4,669 to €9,612
mainly Depreciation (+€13,182) and Tax, wage and social debts (+€12,672)
- Receivables within one year -€1,940
down €1,940 (-7.8%), from €24,781 to €22,841
of which Other amounts receivable: -€12,010
- Debts after one year -€12,777
down €12,777 (-25.9%), from €49,408 to €36,631
- Tax, wage and social debts +€12,672
up €12,672 (+174%), from €7,299 to €19,971
of which Taxes: +€12,307
- Profit (loss) carried forward -€11,832
down €11,832, from €9,451 to -€2,381
- Other debts +€8,377
up €8,377 (+168%), from €5,000 to €13,377
- Accrued charges and deferred income -€1,850
down €1,850 (-100%), from €1,850 to €0
- Staff costs +€13,781
up €13,781 (+22.6%), from €60,941 to €74,722
- Gross operating margin +€12,720
up €12,720 (+18.4%), from €69,074 to €81,795
- Depreciation +€1,043
up €1,043 (+8.6%), from €12,139 to €13,182
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 | €144,521 | €138,752 | -€5,769 | -4.0% |
| Fixed assets | 21/28 | €86,680 | €80,561 | -€6,118 | -7.1% |
| Tangible fixed assets | 22/27 | €77,680 | €71,561 | -€6,118 | -7.9% |
| Plant, machinery and equipment | 23 | €8,303 | €5,509 | -€2,795 | -33.7% |
| Furniture and vehicles | 24 | €1,768 | €7,087 | +€5,319 | +301% |
| Other tangible fixed assets | 26 | €67,609 | €58,966 | -€8,643 | -12.8% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €57,841 | €58,190 | +€349 | +0.6% |
| Stocks and contracts in progress | 3 | €25,607 | €24,326 | -€1,280 | -5.0% |
| Stocks | 30/36 | €25,607 | €24,326 | -€1,280 | -5.0% |
| Amounts receivable within one year | 40/41 | €24,781 | €22,841 | -€1,940 | -7.8% |
| Trade receivables | 40 | €11,894 | €21,964 | +€10,070 | +84.7% |
| Other amounts receivable | 41 | €12,887 | €877 | -€12,010 | -93.2% |
| Cash at bank and in hand | 54/58 | €4,669 | €9,612 | +€4,942 | +106% |
| Deferred charges and accrued income | 490/1 | €2,784 | €1,411 | -€1,373 | -49.3% |
| Total equity and liabilities | 10/49 | €144,521 | €138,752 | -€5,769 | -4.0% |
| Equity | 10/15 | €43,536 | €31,704 | -€11,832 | -27.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,451 | -€2,381 | -€11,832 | |
| Amounts payable | 17/49 | €100,985 | €107,048 | +€6,063 | +6.0% |
| Amounts payable after more than one year | 17 | €49,408 | €36,631 | -€12,777 | -25.9% |
| Financial debts | 170/4 | €49,408 | €36,631 | -€12,777 | -25.9% |
| Amounts payable within one year | 42/48 | €49,726 | €70,416 | +€20,690 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €12,245 | €12,777 | +€531 | +4.3% |
| Financial debts | 43 | €18 | €21 | +€3 | +16.7% |
| Credit institutions | 430/8 | €18 | €21 | +€3 | +16.7% |
| Trade debts | 44 | €25,164 | €24,271 | -€893 | -3.6% |
| Suppliers | 440/4 | €25,164 | €24,271 | -€893 | -3.6% |
| Taxes, remuneration and social security | 45 | €7,299 | €19,971 | +€12,672 | +174% |
| Taxes | 450/3 | €561 | €12,867 | +€12,307 | +2,195% |
| Remuneration and social security | 454/9 | €6,739 | €7,104 | +€365 | +5.4% |
| Other amounts payable | 47/48 | €5,000 | €13,377 | +€8,377 | +168% |
| Accrued charges and deferred income | 492/3 | €1,850 | €0 | -€1,850 | -100% |
| Remuneration, social security and pensions | 62 | €60,941 | €74,722 | +€13,781 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,139 | €13,182 | +€1,043 | +8.6% |
| Other operating charges | 640/8 | €927 | €1,140 | +€213 | +23.0% |
| Gross operating margin | 9900 | €69,074 | €81,795 | +€12,720 | +18.4% |
| Operating profit (loss) | 9901 | -€4,932 | -€7,249 | -€2,317 | -47.0% |
| Financial income | 75/76B | €0 | €21 | +€21 | +104,550% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +104,550% |
| Financial charges | 65/66B | €4,793 | €4,463 | -€330 | -6.9% |
| Recurring financial charges | 65 | €4,793 | €4,463 | -€330 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,725 | -€11,691 | -€1,967 | -20.2% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€9,864 | -€11,832 | -€1,968 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,864 | -€11,832 | -€1,968 | -20.0% |
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 20 October 2026 via checked.be.