DOCART: 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.
DOCART
Largest movements
- Cash +€40,543
up €40,543 (+17.9%), from €226,323 to €266,866
mainly Net result for the year (+€68,277) and Depreciation (+€39,133)
- Tangible fixed assets +€25,553
up €25,553 (+83.8%), from €30,481 to €56,035
of which Furniture and vehicles: +€22,730
- Intangible fixed assets -€20,482
down €20,482 (-17.6%), from €116,443 to €95,961
- Receivables within one year -€8,786
down €8,786 (-20.9%), from €42,032 to €33,246
of which Trade receivables: -€13,775
- Profit (loss) carried forward +€68,277
up €68,277 (+515.4%), from €13,247 to €81,524
- Tax, wage and social debts -€29,758
down €29,758 (-76.1%), from €39,105 to €9,347
of which Taxes: -€30,229
- Turnover +€312,073
new in 2025: €312,073
- Purchases and services +€112,381
new in 2025: €112,381
- Gross operating margin -€23,743
down €23,743 (-10.3%), from €229,806 to €206,063
- Taxes -€7,433
down €7,433 (-22.9%), from €32,443 to €25,011
- Staff costs +€4,400
up €4,400 (+6.6%), from €66,460 to €70,860
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 | €416,415 | €456,558 | +€40,143 | +9.6% |
| Fixed assets | 21/28 | €146,924 | €151,995 | +€5,071 | +3.5% |
| Intangible fixed assets | 21 | €116,443 | €95,961 | -€20,482 | -17.6% |
| Tangible fixed assets | 22/27 | €30,481 | €56,035 | +€25,553 | +83.8% |
| Plant, machinery and equipment | 23 | €4,483 | €7,306 | +€2,823 | +63.0% |
| Furniture and vehicles | 24 | €25,999 | €48,728 | +€22,730 | +87.4% |
| Current assets | 29/58 | €269,491 | €304,563 | +€35,072 | +13.0% |
| Amounts receivable within one year | 40/41 | €42,032 | €33,246 | -€8,786 | -20.9% |
| Trade receivables | 40 | €42,032 | €28,257 | -€13,775 | -32.8% |
| Other amounts receivable | 41 | - | €4,989 | +€4,989 | |
| Cash at bank and in hand | 54/58 | €226,323 | €266,866 | +€40,543 | +17.9% |
| Deferred charges and accrued income | 490/1 | €1,136 | €4,450 | +€3,314 | +291.7% |
| Total equity and liabilities | 10/49 | €416,415 | €456,558 | +€40,143 | +9.6% |
| Equity | 10/15 | €345,247 | €413,524 | +€68,277 | +19.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €330,000 | €330,000 | = | 0.0% |
| Distributable reserves | 133 | €330,000 | €330,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,247 | €81,524 | +€68,277 | +515.4% |
| Amounts payable | 17/49 | €71,168 | €43,034 | -€28,134 | -39.5% |
| Amounts payable within one year | 42/48 | €71,168 | €43,034 | -€28,134 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €1,609 | - | -€1,609 | |
| Trade debts | 44 | €516 | €4,323 | +€3,807 | +737.3% |
| Suppliers | 440/4 | €516 | €4,323 | +€3,807 | +737.3% |
| Taxes, remuneration and social security | 45 | €39,105 | €9,347 | -€29,758 | -76.1% |
| Taxes | 450/3 | €31,169 | €940 | -€30,229 | -97.0% |
| Remuneration and social security | 454/9 | €7,936 | €8,407 | +€471 | +5.9% |
| Other amounts payable | 47/48 | €29,938 | €29,364 | -€574 | -1.9% |
| Turnover | 70 | - | €312,073 | +€312,073 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €112,381 | +€112,381 | |
| Remuneration, social security and pensions | 62 | €66,460 | €70,860 | +€4,400 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,421 | €39,133 | +€2,712 | +7.4% |
| Other operating charges | 640/8 | €505 | €575 | +€69 | +13.7% |
| Gross operating margin | 9900 | €229,806 | €206,063 | -€23,743 | -10.3% |
| Operating profit (loss) | 9901 | €126,420 | €95,495 | -€30,925 | -24.5% |
| Financial income | 75/76B | €68 | €26 | -€42 | -61.8% |
| Recurring financial income | 75 | €68 | €26 | -€42 | -61.8% |
| Financial charges | 65/66B | €2,625 | €2,234 | -€392 | -14.9% |
| Recurring financial charges | 65 | €2,625 | €2,234 | -€392 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €123,862 | €93,287 | -€30,575 | -24.7% |
| Income taxes | 67/77 | €32,443 | €25,011 | -€7,433 | -22.9% |
| Profit (loss) for the period | 9904 | €91,419 | €68,277 | -€23,142 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,419 | €68,277 | -€23,142 | -25.3% |
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 5 October 2026 via checked.be.