DOCUMENTRA: 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.
DOCUMENTRA
Largest movements
- Receivables within one year +€35,154
up €35,154 (+18.2%), from €193,348 to €228,502
of which Other amounts receivable: +€26,468
- Stocks and contracts +€3,317
up €3,317 (+33.8%), from €9,827 to €13,144
of which Contracts in progress: +€3,450
- Tax, wage and social debts +€22,450
up €22,450 (+26.9%), from €83,401 to €105,850
of which Remuneration and social security: +€21,336
- Reserves +€10,000
up €10,000 (+13.0%), from €76,859 to €86,859
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€5,488
up €5,488 (+122.7%), from €4,473 to €9,960
- Staff costs +€14,254
up €14,254 (+28.3%), from €50,359 to €64,613
- Purchases and services +€13,543
up €13,543 (+18.8%), from €72,118 to €85,661
- Gross operating margin -€11,840
down €11,840 (-11.7%), from €101,344 to €89,504
- Taxes -€2,027
down €2,027 (-22.1%), from €9,176 to €7,149
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 | €207,552 | €246,660 | +€39,108 | +18.8% |
| Fixed assets | 21/28 | €2,479 | €4,084 | +€1,605 | +64.7% |
| Tangible fixed assets | 22/27 | - | €1,605 | +€1,605 | |
| Plant, machinery and equipment | 23 | - | €1,605 | +€1,605 | |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €205,073 | €242,576 | +€37,503 | +18.3% |
| Stocks and contracts in progress | 3 | €9,827 | €13,144 | +€3,317 | +33.8% |
| Stocks | 30/36 | €5,493 | €5,360 | -€133 | -2.4% |
| Contracts in progress | 37 | €4,334 | €7,784 | +€3,450 | +79.6% |
| Amounts receivable within one year | 40/41 | €193,348 | €228,502 | +€35,154 | +18.2% |
| Trade receivables | 40 | €18,889 | €27,575 | +€8,687 | +46.0% |
| Other amounts receivable | 41 | €174,459 | €200,927 | +€26,468 | +15.2% |
| Cash at bank and in hand | 54/58 | €1,604 | €465 | -€1,139 | -71.0% |
| Deferred charges and accrued income | 490/1 | €294 | €465 | +€171 | +58.0% |
| Total equity and liabilities | 10/49 | €207,552 | €246,660 | +€39,108 | +18.8% |
| Equity | 10/15 | €99,924 | €115,412 | +€15,488 | +15.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €76,859 | €86,859 | +€10,000 | +13.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €85,000 | +€10,000 | +13.3% |
| Profit (loss) carried forward | 14 | €4,473 | €9,960 | +€5,488 | +122.7% |
| Amounts payable | 17/49 | €107,628 | €131,249 | +€23,620 | +21.9% |
| Amounts payable within one year | 42/48 | €107,628 | €131,249 | +€23,620 | +21.9% |
| Trade debts | 44 | €6,228 | €7,398 | +€1,170 | +18.8% |
| Suppliers | 440/4 | €6,228 | €7,398 | +€1,170 | +18.8% |
| Taxes, remuneration and social security | 45 | €83,401 | €105,850 | +€22,450 | +26.9% |
| Taxes | 450/3 | €49,217 | €50,331 | +€1,114 | +2.3% |
| Remuneration and social security | 454/9 | €34,184 | €55,519 | +€21,336 | +62.4% |
| Other amounts payable | 47/48 | €18,000 | €18,000 | = | 0.0% |
| Turnover | 70 | €173,463 | €175,165 | +€1,703 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,118 | €85,661 | +€13,543 | +18.8% |
| Remuneration, social security and pensions | 62 | €50,359 | €64,613 | +€14,254 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €45 | +€45 | |
| Other operating charges | 640/8 | €1,427 | €984 | -€443 | -31.0% |
| Gross operating margin | 9900 | €101,344 | €89,504 | -€11,840 | -11.7% |
| Operating profit (loss) | 9901 | €49,559 | €23,862 | -€25,697 | -51.9% |
| Financial income | 75/76B | €69 | €1,482 | +€1,413 | +2042.2% |
| Recurring financial income | 75 | €69 | €1,482 | +€1,413 | +2042.2% |
| Financial charges | 65/66B | €1,008 | €2,708 | +€1,699 | +168.5% |
| Recurring financial charges | 65 | €1,008 | €2,708 | +€1,699 | +168.5% |
| Profit (loss) for the period before taxes | 9903 | €48,619 | €22,637 | -€25,983 | -53.4% |
| Income taxes | 67/77 | €9,176 | €7,149 | -€2,027 | -22.1% |
| Profit (loss) for the period | 9904 | €39,443 | €15,488 | -€23,956 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,443 | €15,488 | -€23,956 | -60.7% |
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 5 October 2026 via checked.be.