DOCHY J & K: 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.
DOCHY J & K
Largest movements
- Cash +€36,326
up €36,326 (+84.8%), from €42,857 to €79,183
mainly Depreciation (+€102,633) and Net result for the year (+€39,006)
- Receivables within one year +€13,551
up €13,551 (+28.8%), from €47,037 to €60,588
of which Trade receivables: +€14,673
- Debts after one year +€23,097
up €23,097 (+31.7%), from €72,868 to €95,964
of which Other amounts payable: +€21,554
- Other debts +€20,000
new in 2026: €20,000
- Reserves +€19,006
up €19,006 (+7.9%), from €239,117 to €258,122
of which Distributable reserves: +€19,006
- Trade debts -€14,746
down €14,746 (-99.9%), from €14,760 to €14
- Gross operating margin -€23,530
down €23,530 (-12.4%), from €189,574 to €166,044
- Depreciation +€17,692
up €17,692 (+20.8%), from €84,941 to €102,633
- Taxes -€10,459
down €10,459 (-40.3%), from €25,946 to €15,487
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,330 | €460,255 | +€47,925 | +11.6% |
| Fixed assets | 21/28 | €303,873 | €299,789 | -€4,084 | -1.3% |
| Tangible fixed assets | 22/27 | €303,468 | €299,384 | -€4,084 | -1.3% |
| Land and buildings | 22 | €1,853 | €3,497 | +€1,643 | +88.7% |
| Plant, machinery and equipment | 23 | €13,980 | €91,756 | +€77,776 | +556% |
| Furniture and vehicles | 24 | €286,538 | €203,438 | -€83,100 | -29.0% |
| Other tangible fixed assets | 26 | €1,097 | €693 | -€403 | -36.8% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €108,457 | €160,466 | +€52,009 | +48.0% |
| Stocks and contracts in progress | 3 | €7,509 | €9,154 | +€1,645 | +21.9% |
| Stocks | 30/36 | €7,509 | €9,154 | +€1,645 | +21.9% |
| Amounts receivable within one year | 40/41 | €47,037 | €60,588 | +€13,551 | +28.8% |
| Trade receivables | 40 | €45,038 | €59,711 | +€14,673 | +32.6% |
| Other amounts receivable | 41 | €2,000 | €877 | -€1,123 | -56.1% |
| Cash at bank and in hand | 54/58 | €42,857 | €79,183 | +€36,326 | +84.8% |
| Deferred charges and accrued income | 490/1 | €11,054 | €11,541 | +€487 | +4.4% |
| Total equity and liabilities | 10/49 | €412,330 | €460,255 | +€47,925 | +11.6% |
| Equity | 10/15 | €257,717 | €276,722 | +€19,006 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €239,117 | €258,122 | +€19,006 | +7.9% |
| Tax-exempt reserves | 132 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €189,117 | €208,122 | +€19,006 | +10.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €154,613 | €183,532 | +€28,919 | +18.7% |
| Amounts payable after more than one year | 17 | €72,868 | €95,964 | +€23,097 | +31.7% |
| Financial debts | 170/4 | €68,166 | €69,709 | +€1,543 | +2.3% |
| Other amounts payable | 178/9 | €4,702 | €26,256 | +€21,554 | +458% |
| Amounts payable within one year | 42/48 | €81,053 | €86,938 | +€5,886 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €64,296 | €62,887 | -€1,409 | -2.2% |
| Trade debts | 44 | €14,760 | €14 | -€14,746 | -99.9% |
| Suppliers | 440/4 | €14,760 | €14 | -€14,746 | -99.9% |
| Taxes, remuneration and social security | 45 | €1,996 | €4,037 | +€2,041 | +102% |
| Taxes | 450/3 | €1,996 | €4,037 | +€2,041 | +102% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €693 | €630 | -€63 | -9.1% |
| Non-recurring operating income | 76A | €78,899 | €30,000 | -€48,899 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,941 | €102,633 | +€17,692 | +20.8% |
| Other operating charges | 640/8 | €3,474 | €3,040 | -€434 | -12.5% |
| Gross operating margin | 9900 | €189,574 | €166,044 | -€23,530 | -12.4% |
| Operating profit (loss) | 9901 | €101,158 | €60,371 | -€40,787 | -40.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €5,701 | €5,880 | +€179 | +3.1% |
| Recurring financial charges | 65 | €5,701 | €5,880 | +€179 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €95,457 | €54,493 | -€40,964 | -42.9% |
| Income taxes | 67/77 | €25,946 | €15,487 | -€10,459 | -40.3% |
| Profit (loss) for the period | 9904 | €69,511 | €39,006 | -€30,505 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,511 | €39,006 | -€30,505 | -43.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.