DOCMANS: 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.
DOCMANS
Largest movements
- Cash -€18,953
down €18,953 (-59.4%), from €31,903 to €12,951
mainly Other debts (-€17,459) and Contributions, distributions and other (-€10,000)
- Intangible fixed assets +€7,631
up €7,631 (+310.4%), from €2,458 to €10,089
- Tangible fixed assets -€7,610
no longer reported in 2024 (was €7,610)
of which Assets under construction and advance payments: -€7,610
- Receivables within one year -€1,656
down €1,656 (-18.7%), from €8,838 to €7,182
of which Other amounts receivable: -€3,245
- Other debts -€17,459
down €17,459 (-40.3%), from €43,347 to €25,888
- Current portion of long-term debt -€2,206
no longer reported in 2024 (was €2,206)
- Profit (loss) carried forward +€1,881
up €1,881 (+8.0%), from -€23,419 to -€21,538
- Trade debts -€1,812
down €1,812 (-92.5%), from €1,958 to €147
- Tax, wage and social debts -€931
down €931 (-14.1%), from €6,581 to €5,650
- Gross operating margin +€43,180
up €43,180, from -€24,088 to €19,091
- Other operating charges +€1,203
up €1,203 (+62.3%), from €1,932 to €3,135
- Depreciation +€1,121
up €1,121 (+45.6%), from €2,458 to €3,579
- Financial charges -€613
down €613 (-67.5%), from €909 to €296
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 | €51,177 | €30,607 | -€20,570 | -40.2% |
| Fixed assets | 21/28 | €10,069 | €10,089 | +€21 | +0.2% |
| Intangible fixed assets | 21 | €2,458 | €10,089 | +€7,631 | +310.4% |
| Tangible fixed assets | 22/27 | €7,610 | - | -€7,610 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €7,610 | - | -€7,610 | |
| Current assets | 29/58 | €41,109 | €20,518 | -€20,591 | -50.1% |
| Amounts receivable within one year | 40/41 | €8,838 | €7,182 | -€1,656 | -18.7% |
| Trade receivables | 40 | €5,593 | €7,182 | +€1,589 | +28.4% |
| Other amounts receivable | 41 | €3,245 | - | -€3,245 | |
| Cash at bank and in hand | 54/58 | €31,903 | €12,951 | -€18,953 | -59.4% |
| Deferred charges and accrued income | 490/1 | €367 | €385 | +€18 | +4.8% |
| Total equity and liabilities | 10/49 | €51,177 | €30,607 | -€20,570 | -40.2% |
| Equity | 10/15 | -€2,959 | -€1,078 | +€1,881 | +63.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,419 | -€21,538 | +€1,881 | +8.0% |
| Amounts payable | 17/49 | €54,136 | €31,685 | -€22,451 | -41.5% |
| Amounts payable within one year | 42/48 | €54,093 | €31,685 | -€22,408 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €2,206 | - | -€2,206 | |
| Trade debts | 44 | €1,958 | €147 | -€1,812 | -92.5% |
| Suppliers | 440/4 | €1,958 | €147 | -€1,812 | -92.5% |
| Taxes, remuneration and social security | 45 | €6,581 | €5,650 | -€931 | -14.1% |
| Taxes | 450/3 | €6,581 | €5,650 | -€931 | -14.1% |
| Other amounts payable | 47/48 | €43,347 | €25,888 | -€17,459 | -40.3% |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,458 | €3,579 | +€1,121 | +45.6% |
| Other operating charges | 640/8 | €1,932 | €3,135 | +€1,203 | +62.3% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | €512 | - | -€512 | |
| Gross operating margin | 9900 | -€24,088 | €19,091 | +€43,180 | |
| Operating profit (loss) | 9901 | -€28,991 | €12,377 | +€41,368 | |
| Financial income | 75/76B | €20 | €117 | +€97 | +483.5% |
| Recurring financial income | 75 | €20 | €117 | +€97 | +483.5% |
| Financial charges | 65/66B | €909 | €296 | -€613 | -67.5% |
| Recurring financial charges | 65 | €909 | €296 | -€613 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,879 | €12,199 | +€42,078 | |
| Income taxes | 67/77 | €447 | €318 | -€128 | -28.8% |
| Profit (loss) for the period | 9904 | -€30,326 | €11,881 | +€42,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,326 | €11,881 | +€42,207 |
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 29 September 2026 via checked.be.