DOCBYTE: 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.
DOCBYTE
Largest movements
- Cash +€497,951
up €497,951 (+84.6%), from €588,282 to €1.1m
mainly Trade debts (+€661,749) and Net result for the year (+€485,475)
- Receivables within one year -€189,021
down €189,021 (-25.0%), from €755,561 to €566,539
of which Trade receivables: -€189,934
- Deferred charges and accrued income +€44,574
up €44,574 (+43.8%), from €101,736 to €146,310
- Trade debts +€661,749
up €661,749 (+174.7%), from €378,836 to €1.0m
- Accrued charges and deferred income -€661,526
down €661,526 (-50.5%), from €1.3m to €648,904
- Profit (loss) carried forward +€485,475
up €485,475 (+69.8%), from -€695,257 to -€209,782
- Tax, wage and social debts -€144,942
down €144,942 (-68.4%), from €211,933 to €66,991
of which Remuneration and social security: -€79,838
- Staff costs -€582,216
down €582,216 (-59.4%), from €980,640 to €398,424
- Gross operating margin +€149,866
up €149,866 (+16.6%), from €901,881 to €1.1m
- Depreciation -€146,763
down €146,763 (-49.3%), from €297,893 to €151,130
- Financial charges -€47,854
down €47,854 (-75.4%), from €63,455 to €15,601
of which Financial charges: -€27,854
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,249,624 | €3,571,896 | +€322,272 | +9.9% |
| Fixed assets | 21/28 | €1,801,546 | €1,772,814 | -€28,731 | -1.6% |
| Intangible fixed assets | 21 | €1,688,988 | €1,679,708 | -€9,280 | -0.5% |
| Tangible fixed assets | 22/27 | €112,558 | €93,106 | -€19,452 | -17.3% |
| Furniture and vehicles | 24 | €25,724 | €17,515 | -€8,209 | -31.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €86,833 | €75,590 | -€11,243 | -12.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,448,079 | €1,799,082 | +€351,003 | +24.2% |
| Amounts receivable after more than one year | 29 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts receivable | 291 | €2,500 | €0 | -€2,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €755,561 | €566,539 | -€189,021 | -25.0% |
| Trade receivables | 40 | €753,639 | €563,704 | -€189,934 | -25.2% |
| Other amounts receivable | 41 | €1,922 | €2,835 | +€913 | +47.5% |
| Cash at bank and in hand | 54/58 | €588,282 | €1,086,233 | +€497,951 | +84.6% |
| Deferred charges and accrued income | 490/1 | €101,736 | €146,310 | +€44,574 | +43.8% |
| Total equity and liabilities | 10/49 | €3,249,624 | €3,571,896 | +€322,272 | +9.9% |
| Equity | 10/15 | -€163,657 | €321,818 | +€485,475 | |
| Contributions | 10/11 | €521,600 | €521,600 | = | 0.0% |
| Capital | 10 | €521,600 | €521,600 | = | 0.0% |
| Issued capital | 100 | €521,600 | €521,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€695,257 | -€209,782 | +€485,475 | +69.8% |
| Amounts payable | 17/49 | €3,413,281 | €3,250,079 | -€163,203 | -4.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,102,851 | €2,601,174 | +€498,323 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €40,471 | €8,093 | -€32,378 | -80.0% |
| Financial debts | 43 | €442,396 | €456,325 | +€13,930 | +3.1% |
| Credit institutions | 430/8 | €442,396 | €456,325 | +€13,930 | +3.1% |
| Trade debts | 44 | €378,836 | €1,040,585 | +€661,749 | +174.7% |
| Suppliers | 440/4 | €378,836 | €1,040,585 | +€661,749 | +174.7% |
| Taxes, remuneration and social security | 45 | €211,933 | €66,991 | -€144,942 | -68.4% |
| Taxes | 450/3 | €89,382 | €24,278 | -€65,104 | -72.8% |
| Remuneration and social security | 454/9 | €122,551 | €42,713 | -€79,838 | -65.1% |
| Other amounts payable | 47/48 | €1,029,216 | €1,029,180 | -€36 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,310,430 | €648,904 | -€661,526 | -50.5% |
| Non-recurring operating income | 76A | €1,229 | €0 | -€1,229 | -100.0% |
| Remuneration, social security and pensions | 62 | €980,640 | €398,424 | -€582,216 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,893 | €151,130 | -€146,763 | -49.3% |
| Other operating charges | 640/8 | €5,775 | €608 | -€5,168 | -89.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €901,881 | €1,051,748 | +€149,866 | +16.6% |
| Operating profit (loss) | 9901 | -€382,426 | €501,587 | +€884,013 | |
| Financial income | 75/76B | €2,603 | €125 | -€2,478 | -95.2% |
| Recurring financial income | 75 | €2,603 | €125 | -€2,478 | -95.2% |
| Financial charges | 65/66B | €63,455 | €15,601 | -€47,854 | -75.4% |
| Recurring financial charges | 65 | €43,455 | €15,601 | -€27,854 | -64.1% |
| Non-recurring financial charges | 66B | €20,000 | €0 | -€20,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€443,279 | €486,110 | +€929,389 | |
| Income taxes | 67/77 | €1,733 | €636 | -€1,098 | -63.3% |
| Profit (loss) for the period | 9904 | -€445,012 | €485,475 | +€930,487 | |
| Profit (loss) for the period to be appropriated | 9905 | -€445,012 | €485,475 | +€930,487 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.