DOK 13: 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.
DOK 13
Largest movements
- Receivables within one year +€79,659
up €79,659 (+49.1%), from €162,122 to €241,781
of which Trade receivables: +€69,709
- Tangible fixed assets +€38,726
up €38,726 (+36.7%), from €105,515 to €144,241
of which Furniture and vehicles: +€78,856
- Cash +€24,603
up €24,603 (+65.9%), from €37,335 to €61,938
mainly Net result for the year (+€58,449) and Debts after one year (+€46,452)
- Profit (loss) carried forward +€58,449
up €58,449 (+47.1%), from €124,132 to €182,580
- Debts after one year +€46,452
up €46,452 (+102.3%), from €45,427 to €91,879
- Trade debts +€25,937
up €25,937 (+111.6%), from €23,251 to €49,188
- Tax, wage and social debts +€11,380
up €11,380 (+43.7%), from €26,024 to €37,404
of which Remuneration and social security: +€9,591
- Gross operating margin +€47,575
up €47,575 (+17.0%), from €279,342 to €326,917
- Staff costs +€20,630
up €20,630 (+12.3%), from €168,023 to €188,653
- Taxes +€6,646
up €6,646 (+40.0%), from €16,633 to €23,278
- Other operating charges +€5,855
up €5,855 (+603.8%), from €970 to €6,825
- Depreciation -€4,438
down €4,438 (-8.8%), from €50,564 to €46,126
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,122 | €510,748 | +€144,626 | +39.5% |
| Fixed assets | 21/28 | €113,180 | €151,906 | +€38,726 | +34.2% |
| Tangible fixed assets | 22/27 | €105,515 | €144,241 | +€38,726 | +36.7% |
| Plant, machinery and equipment | 23 | €100,630 | €60,500 | -€40,130 | -39.9% |
| Furniture and vehicles | 24 | €4,885 | €83,741 | +€78,856 | +1614.3% |
| Financial fixed assets | 28 | €7,665 | €7,665 | = | 0.0% |
| Current assets | 29/58 | €252,942 | €358,842 | +€105,900 | +41.9% |
| Stocks and contracts in progress | 3 | €50,929 | €52,320 | +€1,391 | +2.7% |
| Stocks | 30/36 | €50,929 | €52,320 | +€1,391 | +2.7% |
| Amounts receivable within one year | 40/41 | €162,122 | €241,781 | +€79,659 | +49.1% |
| Trade receivables | 40 | €141,764 | €211,472 | +€69,709 | +49.2% |
| Other amounts receivable | 41 | €20,359 | €30,308 | +€9,950 | +48.9% |
| Cash at bank and in hand | 54/58 | €37,335 | €61,938 | +€24,603 | +65.9% |
| Deferred charges and accrued income | 490/1 | €2,555 | €2,803 | +€248 | +9.7% |
| Total equity and liabilities | 10/49 | €366,122 | €510,748 | +€144,626 | +39.5% |
| Equity | 10/15 | €223,739 | €282,188 | +€58,449 | +26.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €9,608 | €9,608 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €608 | €608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,132 | €182,580 | +€58,449 | +47.1% |
| Amounts payable | 17/49 | €142,382 | €228,560 | +€86,178 | +60.5% |
| Amounts payable after more than one year | 17 | €45,427 | €91,879 | +€46,452 | +102.3% |
| Financial debts | 170/4 | €45,427 | €91,879 | +€46,452 | +102.3% |
| Amounts payable within one year | 42/48 | €96,955 | €136,681 | +€39,726 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €42,463 | €44,871 | +€2,409 | +5.7% |
| Trade debts | 44 | €23,251 | €49,188 | +€25,937 | +111.6% |
| Suppliers | 440/4 | €23,251 | €49,188 | +€25,937 | +111.6% |
| Taxes, remuneration and social security | 45 | €26,024 | €37,404 | +€11,380 | +43.7% |
| Taxes | 450/3 | €10,732 | €12,520 | +€1,789 | +16.7% |
| Remuneration and social security | 454/9 | €15,292 | €24,883 | +€9,591 | +62.7% |
| Other amounts payable | 47/48 | €5,218 | €5,218 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €168,023 | €188,653 | +€20,630 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,564 | €46,126 | -€4,438 | -8.8% |
| Other operating charges | 640/8 | €970 | €6,825 | +€5,855 | +603.8% |
| Gross operating margin | 9900 | €279,342 | €326,917 | +€47,575 | +17.0% |
| Operating profit (loss) | 9901 | €59,785 | €85,313 | +€25,528 | +42.7% |
| Financial income | 75/76B | €4,378 | €199 | -€4,178 | -95.4% |
| Recurring financial income | 75 | €4,378 | €199 | -€4,178 | -95.4% |
| Financial charges | 65/66B | €8,031 | €3,786 | -€4,245 | -52.9% |
| Recurring financial charges | 65 | €8,031 | €3,786 | -€4,245 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €56,132 | €81,727 | +€25,595 | +45.6% |
| Income taxes | 67/77 | €16,633 | €23,278 | +€6,646 | +40.0% |
| Profit (loss) for the period | 9904 | €39,499 | €58,449 | +€18,950 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,499 | €58,449 | +€18,950 | +48.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.