DOC-MAT: 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.
DOC-MAT
Largest movements
- Cash +€75,175
up €75,175 (+5,296%), from €1,419 to €76,594
mainly Net result for the year (+€78,731) and Debts after one year (+€44,419)
- Tangible fixed assets +€67,534
up €67,534 (+4,787%), from €1,411 to €68,945
of which Furniture and vehicles: +€60,369
- Receivables within one year +€10,084
up €10,084 (+707%), from €1,427 to €11,511
of which Other amounts receivable: +€11,511
- Deferred charges and accrued income +€3,136
up €3,136 (+1,254%), from €250 to €3,386
- Profit (loss) carried forward +€78,731
up €78,731, from -€5,033 to €73,698
- Debts after one year +€44,419
new in 2025: €44,419
- Current portion of long-term debt +€16,847
new in 2025: €16,847
- Tax, wage and social debts +€15,825
up €15,825 (+243%), from €6,500 to €22,325
of which Taxes: +€21,325
- Gross operating margin +€118,313
up €118,313, from -€4,957 to €113,356
- Taxes +€19,325
new in 2025: €19,325
- Depreciation +€14,105
up €14,105 (+18,555%), from €76 to €14,181
- Financial charges +€1,157
new in 2025: €1,157
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 | €4,507 | €160,436 | +€155,929 | +3,460% |
| Fixed assets | 21/28 | €1,411 | €68,945 | +€67,534 | +4,787% |
| Tangible fixed assets | 22/27 | €1,411 | €68,945 | +€67,534 | +4,787% |
| Plant, machinery and equipment | 23 | - | €5,147 | +€5,147 | |
| Furniture and vehicles | 24 | €1,411 | €61,779 | +€60,369 | +4,279% |
| Other tangible fixed assets | 26 | - | €2,019 | +€2,019 | |
| Current assets | 29/58 | €3,096 | €91,491 | +€88,395 | +2,855% |
| Amounts receivable within one year | 40/41 | €1,427 | €11,511 | +€10,084 | +707% |
| Trade receivables | 40 | €1,427 | - | -€1,427 | |
| Other amounts receivable | 41 | - | €11,511 | +€11,511 | |
| Cash at bank and in hand | 54/58 | €1,419 | €76,594 | +€75,175 | +5,296% |
| Deferred charges and accrued income | 490/1 | €250 | €3,386 | +€3,136 | +1,254% |
| Total equity and liabilities | 10/49 | €4,507 | €160,436 | +€155,929 | +3,460% |
| Equity | 10/15 | -€2,033 | €76,698 | +€78,731 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,033 | €73,698 | +€78,731 | |
| Amounts payable | 17/49 | €6,540 | €83,737 | +€77,197 | +1,180% |
| Amounts payable after more than one year | 17 | - | €44,419 | +€44,419 | |
| Financial debts | 170/4 | - | €44,419 | +€44,419 | |
| Amounts payable within one year | 42/48 | €6,540 | €39,319 | +€32,779 | +501% |
| Current portion of amounts payable after more than one year | 42 | - | €16,847 | +€16,847 | |
| Trade debts | 44 | - | €147 | +€147 | |
| Suppliers | 440/4 | - | €147 | +€147 | |
| Taxes, remuneration and social security | 45 | €6,500 | €22,325 | +€15,825 | +243% |
| Taxes | 450/3 | €1,000 | €22,325 | +€21,325 | +2,132% |
| Remuneration and social security | 454/9 | €5,500 | - | -€5,500 | |
| Other amounts payable | 47/48 | €40 | - | -€40 | |
| Remuneration, social security and pensions | 62 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €14,181 | +€14,105 | +18,555% |
| Other operating charges | 640/8 | - | €162 | +€162 | |
| Gross operating margin | 9900 | -€4,957 | €113,356 | +€118,313 | |
| Operating profit (loss) | 9901 | -€5,033 | €98,903 | +€103,936 | |
| Financial income | 75/76B | - | €310 | +€310 | |
| Recurring financial income | 75 | - | €310 | +€310 | |
| Financial charges | 65/66B | - | €1,157 | +€1,157 | |
| Recurring financial charges | 65 | - | €1,157 | +€1,157 | |
| Profit (loss) for the period before taxes | 9903 | -€5,033 | €98,056 | +€103,089 | |
| Income taxes | 67/77 | - | €19,325 | +€19,325 | |
| Profit (loss) for the period | 9904 | -€5,033 | €78,731 | +€83,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,033 | €78,731 | +€83,765 |
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.