DOCAMA: 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.
DOCAMA
Largest movements
- Tangible fixed assets -€20,888
down €20,888 (-9.3%), from €225,295 to €204,407
of which Land and buildings: -€10,569
- Receivables within one year -€11,226
down €11,226 (-43.0%), from €26,081 to €14,856
of which Trade receivables: -€13,813
- Cash +€10,018
up €10,018 (+21.3%), from €47,141 to €57,159
mainly Depreciation (+€24,453) and Net result for the year (+€11,264)
- Other debts -€19,050
down €19,050 (-96.9%), from €19,651 to €601
- Debts after one year -€13,837
down €13,837 (-18.1%), from €76,245 to €62,408
- Reserves +€10,000
up €10,000 (+9.1%), from €109,360 to €119,360
- Gross operating margin -€12,637
down €12,637 (-21.5%), from €58,763 to €46,127
- Taxes -€3,782
down €3,782 (-42.3%), from €8,940 to €5,158
- Depreciation +€1,173
up €1,173 (+5.0%), from €23,280 to €24,453
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 | €302,004 | €282,316 | -€19,688 | -6.5% |
| Fixed assets | 21/28 | €225,885 | €204,997 | -€20,888 | -9.2% |
| Tangible fixed assets | 22/27 | €225,295 | €204,407 | -€20,888 | -9.3% |
| Land and buildings | 22 | €184,763 | €174,194 | -€10,569 | -5.7% |
| Plant, machinery and equipment | 23 | - | €1,186 | +€1,186 | |
| Furniture and vehicles | 24 | €11,978 | €10,093 | -€1,885 | -15.7% |
| Other tangible fixed assets | 26 | €28,555 | €18,934 | -€9,621 | -33.7% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €76,119 | €77,319 | +€1,200 | +1.6% |
| Amounts receivable within one year | 40/41 | €26,081 | €14,856 | -€11,226 | -43.0% |
| Trade receivables | 40 | €13,813 | - | -€13,813 | |
| Other amounts receivable | 41 | €12,268 | €14,856 | +€2,587 | +21.1% |
| Cash at bank and in hand | 54/58 | €47,141 | €57,159 | +€10,018 | +21.3% |
| Deferred charges and accrued income | 490/1 | €2,897 | €5,305 | +€2,408 | +83.1% |
| Total equity and liabilities | 10/49 | €302,004 | €282,316 | -€19,688 | -6.5% |
| Equity | 10/15 | €183,915 | €194,320 | +€10,405 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,360 | €119,360 | +€10,000 | +9.1% |
| Distributable reserves | 133 | €109,360 | €119,360 | +€10,000 | +9.1% |
| Profit (loss) carried forward | 14 | €68,355 | €68,760 | +€405 | +0.6% |
| Amounts payable | 17/49 | €118,089 | €87,996 | -€30,092 | -25.5% |
| Amounts payable after more than one year | 17 | €76,245 | €62,408 | -€13,837 | -18.1% |
| Financial debts | 170/4 | €76,245 | €62,408 | -€13,837 | -18.1% |
| Amounts payable within one year | 42/48 | €41,844 | €25,588 | -€16,255 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €13,311 | €15,225 | +€1,913 | +14.4% |
| Trade debts | 44 | €7,683 | €8,564 | +€881 | +11.5% |
| Suppliers | 440/4 | €7,683 | €8,564 | +€881 | +11.5% |
| Taxes, remuneration and social security | 45 | €1,198 | €1,198 | = | 0.0% |
| Taxes | 450/3 | €1,198 | €1,198 | = | 0.0% |
| Other amounts payable | 47/48 | €19,651 | €601 | -€19,050 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,280 | €24,453 | +€1,173 | +5.0% |
| Other operating charges | 640/8 | €1,895 | €1,862 | -€33 | -1.7% |
| Gross operating margin | 9900 | €58,763 | €46,127 | -€12,637 | -21.5% |
| Operating profit (loss) | 9901 | €33,588 | €19,812 | -€13,776 | -41.0% |
| Financial income | 75/76B | €356 | €610 | +€254 | +71.4% |
| Recurring financial income | 75 | €356 | €610 | +€254 | +71.4% |
| Financial charges | 65/66B | €4,435 | €4,000 | -€436 | -9.8% |
| Recurring financial charges | 65 | €4,435 | €4,000 | -€436 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €29,508 | €16,422 | -€13,087 | -44.3% |
| Income taxes | 67/77 | €8,940 | €5,158 | -€3,782 | -42.3% |
| Profit (loss) for the period | 9904 | €20,568 | €11,264 | -€9,304 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,568 | €11,264 | -€9,304 | -45.2% |
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 2 October 2026 via checked.be.