Docem: 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.
Docem
Largest movements
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash +€49,889
up €49,889 (+83.0%), from €60,105 to €109,994
mainly Current investments (+€200,000) and Net result for the year (+€150,860)
- Receivables within one year +€8,852
up €8,852 (+22.0%), from €40,262 to €49,113
of which Other amounts receivable: +€4,624
- Reserves -€299,140
down €299,140 (-98.9%), from €302,592 to €3,452
- Other debts +€150,000
new in 2025: €150,000
- Tax, wage and social debts +€9,309
up €9,309, from €0 to €9,309
- Gross operating margin +€46,667
up €46,667 (+31.6%), from €147,690 to €194,357
- Taxes +€12,902
up €12,902 (+38.8%), from €33,268 to €46,169
- Financial income +€3,074
up €3,074 (+158%), from €1,946 to €5,020
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 | €308,270 | €166,199 | -€142,071 | -46.1% |
| Fixed assets | 21/28 | €4,415 | €3,465 | -€950 | -21.5% |
| Tangible fixed assets | 22/27 | €4,415 | €3,465 | -€950 | -21.5% |
| Plant, machinery and equipment | 23 | €728 | €458 | -€270 | -37.1% |
| Furniture and vehicles | 24 | €3,687 | €3,007 | -€680 | -18.5% |
| Current assets | 29/58 | €303,855 | €162,734 | -€141,121 | -46.4% |
| Amounts receivable within one year | 40/41 | €40,262 | €49,113 | +€8,852 | +22.0% |
| Trade receivables | 40 | €21,510 | €25,738 | +€4,228 | +19.7% |
| Other amounts receivable | 41 | €18,752 | €23,376 | +€4,624 | +24.7% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €60,105 | €109,994 | +€49,889 | +83.0% |
| Deferred charges and accrued income | 490/1 | €3,488 | €3,627 | +€138 | +4.0% |
| Total equity and liabilities | 10/49 | €308,270 | €166,199 | -€142,071 | -46.1% |
| Equity | 10/15 | €304,592 | €5,452 | -€299,140 | -98.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €302,592 | €3,452 | -€299,140 | -98.9% |
| Distributable reserves | 133 | €302,592 | €3,452 | -€299,140 | -98.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,678 | €160,747 | +€157,069 | +4,270% |
| Amounts payable within one year | 42/48 | €3,678 | €160,747 | +€157,069 | +4,270% |
| Trade debts | 44 | €3,678 | €1,438 | -€2,240 | -60.9% |
| Suppliers | 440/4 | €3,678 | €1,438 | -€2,240 | -60.9% |
| Taxes, remuneration and social security | 45 | €0 | €9,309 | +€9,309 | |
| Taxes | 450/3 | €0 | €9,309 | +€9,309 | |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €969 | €950 | -€19 | -1.9% |
| Other operating charges | 640/8 | €349 | €682 | +€333 | +95.4% |
| Gross operating margin | 9900 | €147,690 | €194,357 | +€46,667 | +31.6% |
| Operating profit (loss) | 9901 | €146,372 | €192,725 | +€46,353 | +31.7% |
| Financial income | 75/76B | €1,946 | €5,020 | +€3,074 | +158% |
| Recurring financial income | 75 | €1,946 | €5,020 | +€3,074 | +158% |
| Financial charges | 65/66B | €644 | €716 | +€72 | +11.2% |
| Recurring financial charges | 65 | €644 | €716 | +€72 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €147,674 | €197,029 | +€49,355 | +33.4% |
| Income taxes | 67/77 | €33,268 | €46,169 | +€12,902 | +38.8% |
| Profit (loss) for the period | 9904 | €114,407 | €150,860 | +€36,453 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,407 | €150,860 | +€36,453 | +31.9% |
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.