DOK SB BE: what changed
Two financial 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 SB BE
Largest movements
- Tangible fixed assets +€14,627
up €14,627 (+40.8%), from €35,824 to €50,451
of which Other tangible fixed assets: +€21,724
- Intangible fixed assets +€7,210
new in 2025: €7,210
- Receivables within one year -€2,843
down €2,843 (-66.8%), from €4,253 to €1,410
of which Other amounts receivable: -€2,506
- Other debts +€28,044
up €28,044 (+1,439%), from €1,949 to €29,994
- Profit (loss) carried forward -€27,314
down €27,314 (-112%), from -€24,387 to -€51,701
- Debts after one year +€6,830
up €6,830 (+16.6%), from €41,060 to €47,890
- Tax, wage and social debts +€6,324
new in 2025: €6,324
of which Remuneration and social security: +€4,315
- Current portion of long-term debt +€6,151
up €6,151 (+169%), from €3,643 to €9,794
- Gross operating margin +€36,096
up €36,096, from -€16,497 to €19,599
- Staff costs +€28,798
new in 2025: €28,798
- Depreciation +€8,652
up €8,652 (+125%), from €6,900 to €15,552
- Financial charges +€1,065
up €1,065 (+123%), from €864 to €1,929
- Other operating charges +€558
up €558 (+337%), from €166 to €723
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.
Derived cash bridge
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 | €45,536 | €64,735 | +€19,199 | +42.2% |
| Fixed assets | 21/28 | €35,824 | €57,661 | +€21,837 | +61.0% |
| Intangible fixed assets | 21 | - | €7,210 | +€7,210 | |
| Tangible fixed assets | 22/27 | €35,824 | €50,451 | +€14,627 | +40.8% |
| Plant, machinery and equipment | 23 | €27,772 | €20,676 | -€7,097 | -25.6% |
| Other tangible fixed assets | 26 | €8,052 | €29,776 | +€21,724 | +270% |
| Current assets | 29/58 | €9,712 | €7,074 | -€2,638 | -27.2% |
| Stocks and contracts in progress | 3 | - | €422 | +€422 | |
| Stocks | 30/36 | - | €422 | +€422 | |
| Amounts receivable within one year | 40/41 | €4,253 | €1,410 | -€2,843 | -66.8% |
| Trade receivables | 40 | €871 | €533 | -€337 | -38.7% |
| Other amounts receivable | 41 | €3,382 | €877 | -€2,506 | -74.1% |
| Cash at bank and in hand | 54/58 | €4,100 | €3,904 | -€195 | -4.8% |
| Deferred charges and accrued income | 490/1 | €1,359 | €1,337 | -€22 | -1.6% |
| Total equity and liabilities | 10/49 | €45,536 | €64,735 | +€19,199 | +42.2% |
| Equity | 10/15 | -€19,387 | -€46,701 | -€27,314 | -141% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,387 | -€51,701 | -€27,314 | -112% |
| Amounts payable | 17/49 | €64,924 | €111,436 | +€46,512 | +71.6% |
| Amounts payable after more than one year | 17 | €41,060 | €47,890 | +€6,830 | +16.6% |
| Financial debts | 170/4 | €41,060 | €47,890 | +€6,830 | +16.6% |
| Amounts payable within one year | 42/48 | €23,630 | €63,546 | +€39,916 | +169% |
| Current portion of amounts payable after more than one year | 42 | €3,643 | €9,794 | +€6,151 | +169% |
| Trade debts | 44 | €18,038 | €17,434 | -€603 | -3.3% |
| Suppliers | 440/4 | €18,038 | €17,434 | -€603 | -3.3% |
| Taxes, remuneration and social security | 45 | - | €6,324 | +€6,324 | |
| Taxes | 450/3 | - | €2,008 | +€2,008 | |
| Remuneration and social security | 454/9 | - | €4,315 | +€4,315 | |
| Other amounts payable | 47/48 | €1,949 | €29,994 | +€28,044 | +1,439% |
| Accrued charges and deferred income | 492/3 | €233 | €0 | -€233 | -100% |
| Remuneration, social security and pensions | 62 | - | €28,798 | +€28,798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,900 | €15,552 | +€8,652 | +125% |
| Other operating charges | 640/8 | €166 | €723 | +€558 | +337% |
| Gross operating margin | 9900 | -€16,497 | €19,599 | +€36,096 | |
| Operating profit (loss) | 9901 | -€23,562 | -€25,473 | -€1,911 | -8.1% |
| Financial income | 75/76B | €39 | €89 | +€50 | +129% |
| Recurring financial income | 75 | €39 | €89 | +€50 | +129% |
| Financial charges | 65/66B | €864 | €1,929 | +€1,065 | +123% |
| Recurring financial charges | 65 | €864 | €1,929 | +€1,065 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€24,387 | -€27,314 | -€2,926 | -12.0% |
| Profit (loss) for the period | 9904 | -€24,387 | -€27,314 | -€2,926 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,387 | -€27,314 | -€2,926 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.