DOCGAU: 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.
DOCGAU
Largest movements
- Deferred charges and accrued income +€14,808
up €14,808 (+186%), from €7,940 to €22,748
- Tangible fixed assets +€11,824
up €11,824 (+4,278%), from €276 to €12,100
- Cash +€10,919
up €10,919 (+18.9%), from €57,895 to €68,815
mainly Net result for the year (+€45,648) and Depreciation (+€3,923)
- Receivables within one year +€3,405
up €3,405 (+362%), from €940 to €4,345
- Formation expenses -€1,497
no longer reported in 2025 (was €1,497)
- Reserves +€45,648
up €45,648 (+110%), from €41,573 to €87,221
- Tax, wage and social debts -€8,035
down €8,035 (-51.5%), from €15,600 to €7,565
- Trade debts +€1,490
new in 2025: €1,490
- Gross operating margin +€9,136
up €9,136 (+15.4%), from €59,446 to €68,581
- Depreciation +€2,301
up €2,301 (+142%), from €1,623 to €3,923
- Taxes +€2,102
up €2,102 (+13.1%), from €16,060 to €18,162
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 | €68,549 | €108,007 | +€39,458 | +57.6% |
| Formation expenses | 20 | €1,497 | - | -€1,497 | |
| Fixed assets | 21/28 | €276 | €12,100 | +€11,824 | +4,278% |
| Tangible fixed assets | 22/27 | €276 | €12,100 | +€11,824 | +4,278% |
| Furniture and vehicles | 24 | €276 | €12,100 | +€11,824 | +4,278% |
| Current assets | 29/58 | €66,776 | €95,907 | +€29,131 | +43.6% |
| Amounts receivable within one year | 40/41 | €940 | €4,345 | +€3,405 | +362% |
| Other amounts receivable | 41 | €940 | €4,345 | +€3,405 | +362% |
| Cash at bank and in hand | 54/58 | €57,895 | €68,815 | +€10,919 | +18.9% |
| Deferred charges and accrued income | 490/1 | €7,940 | €22,748 | +€14,808 | +186% |
| Total equity and liabilities | 10/49 | €68,549 | €108,007 | +€39,458 | +57.6% |
| Equity | 10/15 | €46,573 | €92,221 | +€45,648 | +98.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,573 | €87,221 | +€45,648 | +110% |
| Distributable reserves | 133 | €41,573 | €87,221 | +€45,648 | +110% |
| Amounts payable | 17/49 | €21,977 | €15,787 | -€6,190 | -28.2% |
| Amounts payable within one year | 42/48 | €21,977 | €15,718 | -€6,258 | -28.5% |
| Trade debts | 44 | - | €1,490 | +€1,490 | |
| Suppliers | 440/4 | - | €1,490 | +€1,490 | |
| Taxes, remuneration and social security | 45 | €15,600 | €7,565 | -€8,035 | -51.5% |
| Taxes | 450/3 | €15,600 | €7,565 | -€8,035 | -51.5% |
| Other amounts payable | 47/48 | €6,377 | €6,663 | +€287 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €68 | +€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,623 | €3,923 | +€2,301 | +142% |
| Other operating charges | 640/8 | €106 | €698 | +€592 | +561% |
| Gross operating margin | 9900 | €59,446 | €68,581 | +€9,136 | +15.4% |
| Operating profit (loss) | 9901 | €57,718 | €63,960 | +€6,242 | +10.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €85 | €157 | +€72 | +84.1% |
| Recurring financial charges | 65 | €85 | €157 | +€72 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €57,633 | €63,811 | +€6,178 | +10.7% |
| Income taxes | 67/77 | €16,060 | €18,162 | +€2,102 | +13.1% |
| Profit (loss) for the period | 9904 | €41,573 | €45,648 | +€4,076 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,573 | €45,648 | +€4,076 | +9.8% |
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 15 October 2026 via checked.be.