DOKBC: 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.
DOKBC
Largest movements
- Cash +€168,131
up €168,131 (+105.4%), from €159,472 to €327,603
mainly Net result for the year (+€130,256) and Tax, wage and social debts (+€35,656)
- Receivables within one year -€31,000
no longer reported in 2025 (was €31,000)
- Deferred charges and accrued income +€27,123
new in 2025: €27,123
- Reserves +€130,256
up €130,256 (+104.5%), from €124,596 to €254,853
- Tax, wage and social debts +€35,656
up €35,656 (+94.8%), from €37,624 to €73,280
of which Taxes: +€37,956
- Other debts -€3,652
down €3,652 (-15.7%), from €23,296 to €19,644
- Gross operating margin +€9,190
up €9,190 (+5.7%), from €160,383 to €169,573
- Taxes +€2,631
up €2,631 (+7.4%), from €35,324 to €37,956
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 | €191,643 | €355,354 | +€163,711 | +85.4% |
| Fixed assets | 21/28 | €1,170 | €628 | -€542 | -46.3% |
| Tangible fixed assets | 22/27 | €1,170 | €628 | -€542 | -46.3% |
| Furniture and vehicles | 24 | €1,170 | €628 | -€542 | -46.3% |
| Current assets | 29/58 | €190,472 | €354,726 | +€164,253 | +86.2% |
| Amounts receivable within one year | 40/41 | €31,000 | - | -€31,000 | |
| Trade receivables | 40 | €31,000 | - | -€31,000 | |
| Cash at bank and in hand | 54/58 | €159,472 | €327,603 | +€168,131 | +105.4% |
| Deferred charges and accrued income | 490/1 | - | €27,123 | +€27,123 | |
| Total equity and liabilities | 10/49 | €191,643 | €355,354 | +€163,711 | +85.4% |
| Equity | 10/15 | €128,596 | €258,853 | +€130,256 | +101.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €124,596 | €254,853 | +€130,256 | +104.5% |
| Distributable reserves | 133 | €124,596 | €254,853 | +€130,256 | +104.5% |
| Amounts payable | 17/49 | €63,046 | €96,501 | +€33,455 | +53.1% |
| Amounts payable within one year | 42/48 | €63,046 | €96,501 | +€33,455 | +53.1% |
| Trade debts | 44 | €2,126 | €3,577 | +€1,451 | +68.3% |
| Suppliers | 440/4 | €2,126 | €3,577 | +€1,451 | +68.3% |
| Taxes, remuneration and social security | 45 | €37,624 | €73,280 | +€35,656 | +94.8% |
| Taxes | 450/3 | €35,324 | €73,280 | +€37,956 | +107.4% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €23,296 | €19,644 | -€3,652 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €542 | +€86 | +18.7% |
| Other operating charges | 640/8 | - | €559 | +€559 | |
| Gross operating margin | 9900 | €160,383 | €169,573 | +€9,190 | +5.7% |
| Operating profit (loss) | 9901 | €159,926 | €168,472 | +€8,546 | +5.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5 | €260 | +€255 | +4675.2% |
| Recurring financial charges | 65 | €5 | €260 | +€255 | +4675.2% |
| Profit (loss) for the period before taxes | 9903 | €159,921 | €168,212 | +€8,291 | +5.2% |
| Income taxes | 67/77 | €35,324 | €37,956 | +€2,631 | +7.4% |
| Profit (loss) for the period | 9904 | €124,596 | €130,256 | +€5,660 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €124,596 | €130,256 | +€5,660 | +4.5% |
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 10 October 2026 via checked.be.