DOC-HAN: what changed
Two fiscal 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.
DOC-HAN
Largest movements
- Cash +€14,594
up €14,594 (+51.5%), from €28,349 to €42,943
mainly Net result for the year (+€26,534) and Other debts (+€24,858)
- Tangible fixed assets -€8,865
down €8,865 (-20.0%), from €44,390 to €35,525
of which Furniture and vehicles: -€4,816
- Deferred charges and accrued income +€2,051
up €2,051 (+152.1%), from €1,349 to €3,400
- Other debts +€24,858
up €24,858 (+328.8%), from €7,560 to €32,418
- Profit (loss) carried forward -€13,466
down €13,466 (-41.3%), from €32,624 to €19,158
- Current portion of long-term debt -€3,577
down €3,577 (-71.1%), from €5,029 to €1,451
- Debts after one year -€1,451
no longer reported in 2025 (was €1,451)
- Trade debts +€1,318
up €1,318 (+55.8%), from €2,364 to €3,682
- Gross operating margin +€17,638
up €17,638 (+57.5%), from €30,655 to €48,293
- Taxes +€7,200
up €7,200 (+189.0%), from €3,810 to €11,009
- Depreciation +€817
up €817 (+8.5%), from €9,666 to €10,483
- Financial charges -€651
down €651 (-75.0%), from €868 to €217
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.
Cash bridge derived
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 | €83,063 | €90,843 | +€7,780 | +9.4% |
| Fixed assets | 21/28 | €44,390 | €35,525 | -€8,865 | -20.0% |
| Tangible fixed assets | 22/27 | €44,390 | €35,525 | -€8,865 | -20.0% |
| Plant, machinery and equipment | 23 | €1,155 | €843 | -€312 | -27.0% |
| Furniture and vehicles | 24 | €11,850 | €7,034 | -€4,816 | -40.6% |
| Other tangible fixed assets | 26 | €31,385 | €27,648 | -€3,737 | -11.9% |
| Current assets | 29/58 | €38,673 | €55,318 | +€16,645 | +43.0% |
| Amounts receivable within one year | 40/41 | €8,975 | €8,975 | = | 0.0% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,975 | €2,975 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,349 | €42,943 | +€14,594 | +51.5% |
| Deferred charges and accrued income | 490/1 | €1,349 | €3,400 | +€2,051 | +152.1% |
| Total equity and liabilities | 10/49 | €83,063 | €90,843 | +€7,780 | +9.4% |
| Equity | 10/15 | €52,127 | €38,661 | -€13,466 | -25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €903 | €903 | = | 0.0% |
| Non-distributable reserves | 130/1 | €903 | €903 | = | 0.0% |
| Reserves not available under the articles | 1311 | €903 | €903 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,624 | €19,158 | -€13,466 | -41.3% |
| Amounts payable | 17/49 | €30,936 | €52,182 | +€21,246 | +68.7% |
| Amounts payable after more than one year | 17 | €1,451 | - | -€1,451 | |
| Financial debts | 170/4 | €1,451 | - | -€1,451 | |
| Amounts payable within one year | 42/48 | €29,485 | €52,182 | +€22,697 | +77.0% |
| Current portion of amounts payable after more than one year | 42 | €5,029 | €1,451 | -€3,577 | -71.1% |
| Trade debts | 44 | €2,364 | €3,682 | +€1,318 | +55.8% |
| Suppliers | 440/4 | €2,364 | €3,682 | +€1,318 | +55.8% |
| Taxes, remuneration and social security | 45 | €14,532 | €14,631 | +€98 | +0.7% |
| Taxes | 450/3 | €14,532 | €14,631 | +€98 | +0.7% |
| Other amounts payable | 47/48 | €7,560 | €32,418 | +€24,858 | +328.8% |
| Non-recurring operating income | 76A | €3,729 | - | -€3,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,666 | €10,483 | +€817 | +8.5% |
| Other operating charges | 640/8 | €98 | - | -€98 | |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €30,655 | €48,293 | +€17,638 | +57.5% |
| Operating profit (loss) | 9901 | €20,891 | €37,760 | +€16,869 | +80.7% |
| Financial charges | 65/66B | €868 | €217 | -€651 | -75.0% |
| Recurring financial charges | 65 | €868 | €217 | -€651 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €20,023 | €37,544 | +€17,520 | +87.5% |
| Income taxes | 67/77 | €3,810 | €11,009 | +€7,200 | +189.0% |
| Profit (loss) for the period | 9904 | €16,214 | €26,534 | +€10,320 | +63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,214 | €26,534 | +€10,320 | +63.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.