DOCAPI: 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.
DOCAPI
Largest movements
- Receivables within one year +€43,016
up €43,016 (+359.8%), from €11,954 to €54,970
of which Trade receivables: +€45,769
- Cash +€24,004
up €24,004 (+61.4%), from €39,090 to €63,094
mainly Net result for the year (+€62,831) and Trade debts (+€49,293)
- Reserves +€62,831
up €62,831 (+20.6%), from €304,981 to €367,812
- Trade debts +€49,293
up €49,293, from €0 to €49,293
- Debts after one year -€37,597
down €37,597 (-74.8%), from €50,294 to €12,697
of which Financial debts: -€37,597
- Tax, wage and social debts -€8,262
down €8,262 (-23.2%), from €35,630 to €27,368
of which Taxes: -€8,262
- Gross operating margin -€46,718
down €46,718 (-53.7%), from €87,012 to €40,294
- Financial income +€15,835
up €15,835 (+49.6%), from €31,943 to €47,778
- Taxes -€13,122
down €13,122 (-43.1%), from €30,441 to €17,319
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 | €445,314 | €512,409 | +€67,095 | +15.1% |
| Fixed assets | 21/28 | €391,543 | €389,164 | -€2,379 | -0.6% |
| Tangible fixed assets | 22/27 | €6,891 | €4,512 | -€2,379 | -34.5% |
| Furniture and vehicles | 24 | €6,891 | €4,512 | -€2,379 | -34.5% |
| Financial fixed assets | 28 | €384,652 | €384,652 | = | 0.0% |
| Current assets | 29/58 | €53,771 | €123,245 | +€69,474 | +129.2% |
| Amounts receivable within one year | 40/41 | €11,954 | €54,970 | +€43,016 | +359.8% |
| Trade receivables | 40 | €2,609 | €48,378 | +€45,769 | +1754.1% |
| Other amounts receivable | 41 | €9,345 | €6,593 | -€2,752 | -29.5% |
| Cash at bank and in hand | 54/58 | €39,090 | €63,094 | +€24,004 | +61.4% |
| Deferred charges and accrued income | 490/1 | €2,727 | €5,181 | +€2,454 | +90.0% |
| Total equity and liabilities | 10/49 | €445,314 | €512,409 | +€67,095 | +15.1% |
| Equity | 10/15 | €311,181 | €374,012 | +€62,831 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €304,981 | €367,812 | +€62,831 | +20.6% |
| Distributable reserves | 133 | €304,981 | €367,812 | +€62,831 | +20.6% |
| Amounts payable | 17/49 | €134,133 | €138,397 | +€4,264 | +3.2% |
| Amounts payable after more than one year | 17 | €50,294 | €12,697 | -€37,597 | -74.8% |
| Financial debts | 170/4 | €50,294 | €12,697 | -€37,597 | -74.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €83,839 | €125,588 | +€41,748 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €48,209 | €48,927 | +€718 | +1.5% |
| Trade debts | 44 | €0 | €49,293 | +€49,293 | |
| Suppliers | 440/4 | €0 | €49,293 | +€49,293 | |
| Taxes, remuneration and social security | 45 | €35,630 | €27,368 | -€8,262 | -23.2% |
| Taxes | 450/3 | €32,230 | €23,968 | -€8,262 | -25.6% |
| Remuneration and social security | 454/9 | €3,400 | €3,400 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679 | €2,379 | +€700 | +41.7% |
| Other operating charges | 640/8 | €1,338 | €1,527 | +€189 | +14.1% |
| Gross operating margin | 9900 | €87,012 | €40,294 | -€46,718 | -53.7% |
| Operating profit (loss) | 9901 | €83,995 | €36,388 | -€47,607 | -56.7% |
| Financial income | 75/76B | €31,943 | €47,778 | +€15,835 | +49.6% |
| Recurring financial income | 75 | €31,943 | €47,778 | +€15,835 | +49.6% |
| Financial charges | 65/66B | €3,671 | €4,017 | +€346 | +9.4% |
| Recurring financial charges | 65 | €3,671 | €4,017 | +€346 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €112,268 | €80,150 | -€32,118 | -28.6% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €30,441 | €17,319 | -€13,122 | -43.1% |
| Profit (loss) for the period | 9904 | €81,827 | €62,831 | -€18,996 | -23.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €81,827 | €62,831 | -€18,996 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.