dochas: 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.
dochas
Largest movements
- Cash +€55,342
up €55,342 (+19.2%), from €287,496 to €342,838
mainly Net result for the year (+€83,310) and Other debts (+€20,184)
- Tangible fixed assets -€8,578
down €8,578 (-15.7%), from €54,723 to €46,145
- Reserves +€50,000
up €50,000 (+23.8%), from €210,000 to €260,000
- Tax, wage and social debts -€25,030
down €25,030 (-39.5%), from €63,332 to €38,302
- Other debts +€20,184
up €20,184 (+44.9%), from €44,963 to €65,146
- Debts after one year -€10,958
down €10,958 (-37.7%), from €29,033 to €18,075
- Gross operating margin -€9,436
down €9,436 (-6.6%), from €142,227 to €132,791
- Depreciation +€2,218
up €2,218 (+14.1%), from €15,748 to €17,965
- Taxes -€1,443
down €1,443 (-5.2%), from €27,486 to €26,044
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 | €380,367 | €423,650 | +€43,283 | +11.4% |
| Fixed assets | 21/28 | €56,402 | €47,360 | -€9,042 | -16.0% |
| Intangible fixed assets | 21 | €1,679 | €1,216 | -€464 | -27.6% |
| Tangible fixed assets | 22/27 | €54,723 | €46,145 | -€8,578 | -15.7% |
| Furniture and vehicles | 24 | €54,723 | €46,145 | -€8,578 | -15.7% |
| Current assets | 29/58 | €323,965 | €376,289 | +€52,325 | +16.2% |
| Amounts receivable within one year | 40/41 | €26,637 | €22,624 | -€4,013 | -15.1% |
| Trade receivables | 40 | €26,620 | €22,265 | -€4,355 | -16.4% |
| Other amounts receivable | 41 | €17 | €359 | +€342 | +2,047% |
| Cash at bank and in hand | 54/58 | €287,496 | €342,838 | +€55,342 | +19.2% |
| Deferred charges and accrued income | 490/1 | €9,832 | €10,827 | +€995 | +10.1% |
| Total equity and liabilities | 10/49 | €380,367 | €423,650 | +€43,283 | +11.4% |
| Equity | 10/15 | €224,558 | €278,456 | +€53,898 | +24.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €210,000 | €260,000 | +€50,000 | +23.8% |
| Distributable reserves | 133 | €210,000 | €260,000 | +€50,000 | +23.8% |
| Profit (loss) carried forward | 14 | €4,558 | €8,456 | +€3,898 | +85.5% |
| Amounts payable | 17/49 | €155,809 | €145,194 | -€10,615 | -6.8% |
| Amounts payable after more than one year | 17 | €29,033 | €18,075 | -€10,958 | -37.7% |
| Financial debts | 170/4 | €29,033 | €18,075 | -€10,958 | -37.7% |
| Amounts payable within one year | 42/48 | €125,724 | €124,229 | -€1,495 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €10,617 | €10,958 | +€341 | +3.2% |
| Financial debts | 43 | - | €220 | +€220 | |
| Credit institutions | 430/8 | - | €220 | +€220 | |
| Trade debts | 44 | €6,812 | €9,603 | +€2,791 | +41.0% |
| Suppliers | 440/4 | €6,812 | €9,603 | +€2,791 | +41.0% |
| Taxes, remuneration and social security | 45 | €63,332 | €38,302 | -€25,030 | -39.5% |
| Taxes | 450/3 | €63,332 | €38,302 | -€25,030 | -39.5% |
| Other amounts payable | 47/48 | €44,963 | €65,146 | +€20,184 | +44.9% |
| Accrued charges and deferred income | 492/3 | €1,053 | €2,890 | +€1,837 | +175% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,748 | €17,965 | +€2,218 | +14.1% |
| Other operating charges | 640/8 | €1,419 | €1,352 | -€68 | -4.8% |
| Gross operating margin | 9900 | €142,227 | €132,791 | -€9,436 | -6.6% |
| Operating profit (loss) | 9901 | €125,060 | €113,474 | -€11,586 | -9.3% |
| Financial income | 75/76B | €2 | €92 | +€90 | +4,987% |
| Recurring financial income | 75 | €2 | €92 | +€90 | +4,987% |
| Financial charges | 65/66B | €3,272 | €4,212 | +€941 | +28.7% |
| Recurring financial charges | 65 | €2,859 | €4,212 | +€1,353 | +47.3% |
| Non-recurring financial charges | 66B | €413 | €0 | -€413 | -100% |
| Profit (loss) for the period before taxes | 9903 | €121,790 | €109,353 | -€12,437 | -10.2% |
| Income taxes | 67/77 | €27,486 | €26,044 | -€1,443 | -5.2% |
| Profit (loss) for the period | 9904 | €94,304 | €83,310 | -€10,994 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,304 | €83,310 | -€10,994 | -11.7% |
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 24 October 2026 via checked.be.