DOKEOS: 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.
DOKEOS
Largest movements
- Receivables within one year +€756,728
up €756,728 (+111.1%), from €681,059 to €1.4m
of which Other amounts receivable: +€689,842
- Cash -€137,603
down €137,603 (-11.2%), from €1.2m to €1.1m
mainly Contributions, distributions and other (-€1.0m) and Receivables within one year (-€756,728)
- Deferred charges and accrued income +€59,275
up €59,275 (+96.1%), from €61,710 to €120,985
- Other debts +€813,748
up €813,748 (+3906.6%), from €20,830 to €834,578
- Profit (loss) carried forward -€330,154
down €330,154 (-66.9%), from €493,480 to €163,326
- Tax, wage and social debts +€130,513
up €130,513 (+185.1%), from €70,510 to €201,023
of which Taxes: +€196,808
- Accrued charges and deferred income +€93,456
up €93,456 (+6.5%), from €1.4m to €1.5m
- Trade debts -€42,895
down €42,895 (-59.0%), from €72,726 to €29,831
- Gross operating margin +€575,815
up €575,815 (+48.1%), from €1.2m to €1.8m
- Taxes +€144,543
up €144,543 (+151.8%), from €95,235 to €239,778
- Staff costs +€24,078
up €24,078 (+3.4%), from €714,538 to €738,616
- Depreciation -€19,701
down €19,701 (-19.0%), from €103,707 to €84,006
- Other operating charges +€18,662
up €18,662 (+88.3%), from €21,127 to €39,789
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 | €2,171,373 | €2,836,041 | +€664,668 | +30.6% |
| Fixed assets | 21/28 | €204,881 | €191,149 | -€13,732 | -6.7% |
| Intangible fixed assets | 21 | €164,674 | €163,326 | -€1,348 | -0.8% |
| Tangible fixed assets | 22/27 | €39,031 | €22,848 | -€16,183 | -41.5% |
| Furniture and vehicles | 24 | €29,238 | €16,858 | -€12,380 | -42.3% |
| Other tangible fixed assets | 26 | €9,793 | €5,990 | -€3,803 | -38.8% |
| Financial fixed assets | 28 | €1,176 | €4,975 | +€3,799 | +323.0% |
| Current assets | 29/58 | €1,966,492 | €2,644,892 | +€678,400 | +34.5% |
| Amounts receivable within one year | 40/41 | €681,059 | €1,437,787 | +€756,728 | +111.1% |
| Trade receivables | 40 | €667,849 | €734,735 | +€66,886 | +10.0% |
| Other amounts receivable | 41 | €13,210 | €703,052 | +€689,842 | +5222.1% |
| Cash at bank and in hand | 54/58 | €1,223,723 | €1,086,120 | -€137,603 | -11.2% |
| Deferred charges and accrued income | 490/1 | €61,710 | €120,985 | +€59,275 | +96.1% |
| Total equity and liabilities | 10/49 | €2,171,373 | €2,836,041 | +€664,668 | +30.6% |
| Equity | 10/15 | €568,678 | €238,524 | -€330,154 | -58.1% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Reserves | 13 | €27,198 | €27,198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,800 | €4,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,800 | €4,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,398 | €22,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €493,480 | €163,326 | -€330,154 | -66.9% |
| Amounts payable | 17/49 | €1,602,695 | €2,597,517 | +€994,822 | +62.1% |
| Amounts payable within one year | 42/48 | €164,066 | €1,065,432 | +€901,366 | +549.4% |
| Trade debts | 44 | €72,726 | €29,831 | -€42,895 | -59.0% |
| Suppliers | 440/4 | €72,726 | €29,831 | -€42,895 | -59.0% |
| Taxes, remuneration and social security | 45 | €70,510 | €201,023 | +€130,513 | +185.1% |
| Taxes | 450/3 | €400 | €197,208 | +€196,808 | +49202.0% |
| Remuneration and social security | 454/9 | €70,110 | €3,815 | -€66,295 | -94.6% |
| Other amounts payable | 47/48 | €20,830 | €834,578 | +€813,748 | +3906.6% |
| Accrued charges and deferred income | 492/3 | €1,438,629 | €1,532,085 | +€93,456 | +6.5% |
| Non-recurring operating income | 76A | - | €17,223 | +€17,223 | |
| Remuneration, social security and pensions | 62 | €714,538 | €738,616 | +€24,078 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,707 | €84,006 | -€19,701 | -19.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €44 | +€44 | |
| Other operating charges | 640/8 | €21,127 | €39,789 | +€18,662 | +88.3% |
| Non-recurring operating charges | 66A | - | €1,511 | +€1,511 | |
| Gross operating margin | 9900 | €1,196,807 | €1,772,622 | +€575,815 | +48.1% |
| Operating profit (loss) | 9901 | €357,435 | €908,656 | +€551,221 | +154.2% |
| Financial income | 75/76B | €7,170 | €13,270 | +€6,100 | +85.1% |
| Recurring financial income | 75 | €2,468 | €13,270 | +€10,802 | +437.7% |
| Non-recurring financial income | 76B | €4,702 | - | -€4,702 | |
| Financial charges | 65/66B | €13,317 | €7,476 | -€5,841 | -43.9% |
| Recurring financial charges | 65 | €10,768 | €7,476 | -€3,292 | -30.6% |
| Non-recurring financial charges | 66B | €2,549 | - | -€2,549 | |
| Profit (loss) for the period before taxes | 9903 | €351,288 | €914,450 | +€563,162 | +160.3% |
| Income taxes | 67/77 | €95,235 | €239,778 | +€144,543 | +151.8% |
| Profit (loss) for the period | 9904 | €256,053 | €674,672 | +€418,619 | +163.5% |
| Profit (loss) for the period to be appropriated | 9905 | €256,053 | €674,672 | +€418,619 | +163.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.