DocFL: 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.
DocFL
Largest movements
- Receivables within one year +€14,515
up €14,515 (+47.6%), from €30,506 to €45,021
- Tangible fixed assets -€6,874
down €6,874 (-4.6%), from €149,832 to €142,959
of which Land and buildings: -€5,400
- Reserves +€31,717
up €31,717 (+10.3%), from €308,254 to €339,971
of which Distributable reserves: +€31,717
- Debts after one year -€12,424
down €12,424 (-11.0%), from €112,477 to €100,053
- Tax, wage and social debts -€10,427
down €10,427 (-23.3%), from €44,773 to €34,346
- Gross operating margin +€10,956
up €10,956 (+26.1%), from €42,035 to €52,991
- Taxes +€4,777
up €4,777 (+38.1%), from €12,543 to €17,320
- Financial charges -€1,982
down €1,982 (-17.3%), from €11,459 to €9,477
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,568 | €616,223 | +€7,654 | +1.3% |
| Fixed assets | 21/28 | €149,832 | €142,959 | -€6,874 | -4.6% |
| Tangible fixed assets | 22/27 | €149,832 | €142,959 | -€6,874 | -4.6% |
| Land and buildings | 22 | €135,200 | €129,800 | -€5,400 | -4.0% |
| Furniture and vehicles | 24 | €2,332 | €859 | -€1,474 | -63.2% |
| Other tangible fixed assets | 26 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €458,736 | €473,264 | +€14,528 | +3.2% |
| Amounts receivable after more than one year | 29 | €425,000 | €425,000 | = | 0.0% |
| Other amounts receivable | 291 | €425,000 | €425,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,506 | €45,021 | +€14,515 | +47.6% |
| Other amounts receivable | 41 | €30,506 | €45,021 | +€14,515 | +47.6% |
| Cash at bank and in hand | 54/58 | €573 | €1,992 | +€1,420 | +248.0% |
| Deferred charges and accrued income | 490/1 | €2,657 | €1,251 | -€1,407 | -52.9% |
| Total equity and liabilities | 10/49 | €608,568 | €616,223 | +€7,654 | +1.3% |
| Equity | 10/15 | €320,654 | €352,371 | +€31,717 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €308,254 | €339,971 | +€31,717 | +10.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €306,394 | €338,111 | +€31,717 | +10.4% |
| Amounts payable | 17/49 | €287,914 | €263,851 | -€24,063 | -8.4% |
| Amounts payable after more than one year | 17 | €112,477 | €100,053 | -€12,424 | -11.0% |
| Financial debts | 170/4 | €112,477 | €100,053 | -€12,424 | -11.0% |
| Amounts payable within one year | 42/48 | €172,779 | €163,798 | -€8,981 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €12,008 | €12,424 | +€416 | +3.5% |
| Financial debts | 43 | €47,008 | €45,208 | -€1,800 | -3.8% |
| Credit institutions | 430/8 | €47,008 | €45,208 | -€1,800 | -3.8% |
| Trade debts | 44 | €559 | €3,141 | +€2,583 | +462.4% |
| Suppliers | 440/4 | €559 | €3,141 | +€2,583 | +462.4% |
| Taxes, remuneration and social security | 45 | €44,773 | €34,346 | -€10,427 | -23.3% |
| Taxes | 450/3 | €44,773 | €34,346 | -€10,427 | -23.3% |
| Other amounts payable | 47/48 | €68,431 | €68,678 | +€247 | +0.4% |
| Accrued charges and deferred income | 492/3 | €2,658 | - | -€2,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,989 | €6,874 | -€116 | -1.7% |
| Other operating charges | 640/8 | €1,310 | €1,278 | -€32 | -2.4% |
| Gross operating margin | 9900 | €42,035 | €52,991 | +€10,956 | +26.1% |
| Operating profit (loss) | 9901 | €33,735 | €44,839 | +€11,104 | +32.9% |
| Financial income | 75/76B | €14,250 | €14,322 | +€72 | +0.5% |
| Recurring financial income | 75 | €14,250 | €14,322 | +€72 | +0.5% |
| Financial charges | 65/66B | €11,459 | €9,477 | -€1,982 | -17.3% |
| Recurring financial charges | 65 | €11,459 | €9,477 | -€1,982 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €36,526 | €49,684 | +€13,158 | +36.0% |
| Income taxes | 67/77 | €12,543 | €17,320 | +€4,777 | +38.1% |
| Profit (loss) for the period | 9904 | €23,983 | €32,364 | +€8,381 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,983 | €32,364 | +€8,381 | +34.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.