DOCSAM: 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.
DOCSAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€66,198
down €66,198 (-6.1%), from €1.1m to €1.0m
- Profit (loss) carried forward +€54,751
up €54,751 (+7.8%), from €706,160 to €760,912
- Depreciation +€51,216
up €51,216 (+70.5%), from €72,650 to €123,866
- Gross operating margin +€50,357
up €50,357 (+26.5%), from €190,217 to €240,574
- Taxes -€9,332
down €9,332 (-21.8%), from €42,710 to €33,378
- Other operating charges +€4,839
up €4,839 (+174.4%), from €2,775 to €7,614
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 | €1,938,356 | €1,917,139 | -€21,217 | -1.1% |
| Fixed assets | 21/28 | €1,614,948 | €1,601,961 | -€12,987 | -0.8% |
| Tangible fixed assets | 22/27 | €1,424,725 | €1,411,738 | -€12,987 | -0.9% |
| Land and buildings | 22 | €653,633 | €633,896 | -€19,737 | -3.0% |
| Plant, machinery and equipment | 23 | €758,697 | €750,680 | -€8,018 | -1.1% |
| Furniture and vehicles | 24 | €12,395 | €27,163 | +€14,768 | +119.1% |
| Financial fixed assets | 28 | €190,222 | €190,222 | = | 0.0% |
| Current assets | 29/58 | €323,408 | €315,178 | -€8,230 | -2.5% |
| Amounts receivable within one year | 40/41 | €315,047 | €315,047 | = | 0.0% |
| Trade receivables | 40 | €315,047 | €315,047 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,361 | €132 | -€8,230 | -98.4% |
| Total equity and liabilities | 10/49 | €1,938,356 | €1,917,139 | -€21,217 | -1.1% |
| Equity | 10/15 | €735,229 | €789,980 | +€54,751 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,469 | €10,469 | = | 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% |
| Tax-exempt reserves | 132 | €8,609 | €8,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €706,160 | €760,912 | +€54,751 | +7.8% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,153,127 | €1,077,159 | -€75,968 | -6.6% |
| Amounts payable after more than one year | 17 | €1,079,254 | €1,013,056 | -€66,198 | -6.1% |
| Financial debts | 170/4 | €1,079,254 | €1,013,056 | -€66,198 | -6.1% |
| Amounts payable within one year | 42/48 | €13,873 | €4,103 | -€9,770 | -70.4% |
| Trade debts | 44 | €3,303 | €3,303 | = | 0.0% |
| Suppliers | 440/4 | €3,303 | €3,303 | = | 0.0% |
| Other amounts payable | 47/48 | €10,570 | €800 | -€9,770 | -92.4% |
| Accrued charges and deferred income | 492/3 | €60,000 | €60,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,650 | €123,866 | +€51,216 | +70.5% |
| Other operating charges | 640/8 | €2,775 | €7,614 | +€4,839 | +174.4% |
| Gross operating margin | 9900 | €190,217 | €240,574 | +€50,357 | +26.5% |
| Operating profit (loss) | 9901 | €114,792 | €109,094 | -€5,698 | -5.0% |
| Financial charges | 65/66B | €18,962 | €20,964 | +€2,001 | +10.6% |
| Recurring financial charges | 65 | €18,962 | €20,964 | +€2,001 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €95,829 | €88,130 | -€7,700 | -8.0% |
| Income taxes | 67/77 | €42,710 | €33,378 | -€9,332 | -21.8% |
| Profit (loss) for the period | 9904 | €53,119 | €54,751 | +€1,632 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,119 | €54,751 | +€1,632 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.