DOCMA: 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.
DOCMA
Largest movements
- Tangible fixed assets -€43,182
down €43,182 (-3.9%), from €1.1m to €1.1m
of which Land and buildings: -€40,433
- Cash -€27,692
down €27,692 (-80.1%), from €34,573 to €6,881
mainly Debts after one year (-€80,712) and Other debts (-€24,043)
- Debts after one year -€80,712
down €80,712 (-9.1%), from €890,896 to €810,184
- Other debts -€24,043
down €24,043 (-49.6%), from €48,439 to €24,396
- Profit (loss) carried forward +€16,969
up €16,969 (+13.9%), from €122,407 to €139,376
- Taxes +€9,928
up €9,928 (+84.8%), from €11,713 to €21,641
- Gross operating margin +€9,495
up €9,495 (+7.5%), from €126,344 to €135,839
- Staff costs -€3,371
down €3,371 (-23.0%), from €14,661 to €11,290
- Depreciation -€2,872
down €2,872 (-4.4%), from €65,940 to €63,067
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 | €1,161,877 | €1,083,784 | -€78,093 | -6.7% |
| Fixed assets | 21/28 | €1,103,142 | €1,059,959 | -€43,182 | -3.9% |
| Tangible fixed assets | 22/27 | €1,100,642 | €1,057,459 | -€43,182 | -3.9% |
| Land and buildings | 22 | €1,090,831 | €1,050,397 | -€40,433 | -3.7% |
| Furniture and vehicles | 24 | €8,052 | €5,303 | -€2,749 | -34.1% |
| Other tangible fixed assets | 26 | €1,760 | €1,760 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €58,736 | €23,825 | -€34,911 | -59.4% |
| Amounts receivable within one year | 40/41 | €24,163 | €16,810 | -€7,353 | -30.4% |
| Trade receivables | 40 | €9,490 | - | -€9,490 | |
| Other amounts receivable | 41 | €14,673 | €16,810 | +€2,137 | +14.6% |
| Cash at bank and in hand | 54/58 | €34,573 | €6,881 | -€27,692 | -80.1% |
| Deferred charges and accrued income | 490/1 | - | €133 | +€133 | |
| Total equity and liabilities | 10/49 | €1,161,877 | €1,083,784 | -€78,093 | -6.7% |
| Equity | 10/15 | €141,007 | €157,976 | +€16,969 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,407 | €139,376 | +€16,969 | +13.9% |
| Amounts payable | 17/49 | €1,020,870 | €925,808 | -€95,062 | -9.3% |
| Amounts payable after more than one year | 17 | €890,896 | €810,184 | -€80,712 | -9.1% |
| Financial debts | 170/4 | €890,896 | €810,184 | -€80,712 | -9.1% |
| Amounts payable within one year | 42/48 | €129,974 | €115,624 | -€14,350 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €70,241 | €79,947 | +€9,706 | +13.8% |
| Trade debts | 44 | €8,557 | €8,067 | -€490 | -5.7% |
| Suppliers | 440/4 | €8,557 | €8,067 | -€490 | -5.7% |
| Taxes, remuneration and social security | 45 | €2,738 | €3,215 | +€478 | +17.4% |
| Taxes | 450/3 | €1,717 | - | -€1,717 | |
| Remuneration and social security | 454/9 | €1,020 | €3,215 | +€2,195 | +215.1% |
| Other amounts payable | 47/48 | €48,439 | €24,396 | -€24,043 | -49.6% |
| Remuneration, social security and pensions | 62 | €14,661 | €11,290 | -€3,371 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,940 | €63,067 | -€2,872 | -4.4% |
| Other operating charges | 640/8 | €3,393 | €3,280 | -€113 | -3.3% |
| Gross operating margin | 9900 | €126,344 | €135,839 | +€9,495 | +7.5% |
| Operating profit (loss) | 9901 | €42,351 | €58,202 | +€15,851 | +37.4% |
| Financial income | 75/76B | €126 | €323 | +€196 | +155.5% |
| Recurring financial income | 75 | €126 | €323 | +€196 | +155.5% |
| Financial charges | 65/66B | €19,068 | €19,915 | +€847 | +4.4% |
| Recurring financial charges | 65 | €19,068 | €19,915 | +€847 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €23,409 | €38,609 | +€15,200 | +64.9% |
| Income taxes | 67/77 | €11,713 | €21,641 | +€9,928 | +84.8% |
| Profit (loss) for the period | 9904 | €11,696 | €16,969 | +€5,272 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,696 | €16,969 | +€5,272 | +45.1% |
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 30 September 2026 via checked.be.