DocBook: 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.
DocBook
Largest movements
- Tangible fixed assets -€23,636
down €23,636 (-27.3%), from €86,600 to €62,963
of which Furniture and vehicles: -€23,423
- Receivables within one year +€22,883
up €22,883 (+95.5%), from €23,962 to €46,845
of which Other amounts receivable: +€21,432
- Tax, wage and social debts -€5,196
down €5,196 (-49.0%), from €10,606 to €5,410
- Other debts +€3,695
up €3,695 (+5.3%), from €69,976 to €73,672
- Gross operating margin +€3,791
up €3,791 (+3.3%), from €116,200 to €119,991
- Taxes +€1,364
up €1,364 (+7.2%), from €18,984 to €20,348
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 | €145,734 | €146,170 | +€436 | +0.3% |
| Fixed assets | 21/28 | €86,600 | €62,963 | -€23,636 | -27.3% |
| Tangible fixed assets | 22/27 | €86,600 | €62,963 | -€23,636 | -27.3% |
| Plant, machinery and equipment | 23 | €929 | €716 | -€214 | -23.0% |
| Furniture and vehicles | 24 | €85,670 | €62,248 | -€23,423 | -27.3% |
| Current assets | 29/58 | €59,135 | €83,207 | +€24,073 | +40.7% |
| Amounts receivable within one year | 40/41 | €23,962 | €46,845 | +€22,883 | +95.5% |
| Trade receivables | 40 | €17,288 | €18,739 | +€1,451 | +8.4% |
| Other amounts receivable | 41 | €6,674 | €28,106 | +€21,432 | +321% |
| Cash at bank and in hand | 54/58 | €34,353 | €35,649 | +€1,297 | +3.8% |
| Deferred charges and accrued income | 490/1 | €820 | €713 | -€107 | -13.1% |
| Total equity and liabilities | 10/49 | €145,734 | €146,170 | +€436 | +0.3% |
| Equity | 10/15 | €63,198 | €63,198 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,598 | €44,598 | = | 0.0% |
| Distributable reserves | 133 | €44,598 | €44,598 | = | 0.0% |
| Amounts payable | 17/49 | €82,536 | €82,972 | +€436 | +0.5% |
| Amounts payable within one year | 42/48 | €82,408 | €81,532 | -€876 | -1.1% |
| Trade debts | 44 | €1,825 | €2,450 | +€625 | +34.2% |
| Suppliers | 440/4 | €1,825 | €2,450 | +€625 | +34.2% |
| Taxes, remuneration and social security | 45 | €10,606 | €5,410 | -€5,196 | -49.0% |
| Taxes | 450/3 | €10,606 | €5,410 | -€5,196 | -49.0% |
| Other amounts payable | 47/48 | €69,976 | €73,672 | +€3,695 | +5.3% |
| Accrued charges and deferred income | 492/3 | €128 | €1,440 | +€1,312 | +1,025% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,160 | €25,542 | -€618 | -2.4% |
| Other operating charges | 640/8 | €946 | €754 | -€192 | -20.3% |
| Gross operating margin | 9900 | €116,200 | €119,991 | +€3,791 | +3.3% |
| Operating profit (loss) | 9901 | €89,094 | €93,694 | +€4,601 | +5.2% |
| Financial income | 75/76B | €9 | €445 | +€436 | +4,937% |
| Recurring financial income | 75 | €9 | €445 | +€436 | +4,937% |
| Financial charges | 65/66B | €142 | €120 | -€22 | -15.6% |
| Recurring financial charges | 65 | €142 | €120 | -€22 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €88,960 | €94,020 | +€5,059 | +5.7% |
| Income taxes | 67/77 | €18,984 | €20,348 | +€1,364 | +7.2% |
| Profit (loss) for the period | 9904 | €69,976 | €73,672 | +€3,695 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,976 | €73,672 | +€3,695 | +5.3% |
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 16 October 2026 via checked.be.