DOKKA: 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.
DOKKA
Largest movements
- Tangible fixed assets +€11,512
up €11,512 (+2.9%), from €402,991 to €414,503
of which Land and buildings: +€389,196
- Trade debts -€56,158
down €56,158 (-92.1%), from €61,008 to €4,850
- Short-term financial debts +€24,977
up €24,977 (+33.3%), from €75,023 to €100,000
of which Credit institutions: +€37,000
- Reserves +€17,620
up €17,620 (+19.5%), from €90,573 to €108,193
of which Distributable reserves: +€20,976
- Advances received +€17,500
new in 2024: €17,500
- Debts after one year -€11,514
down €11,514 (-3.9%), from €297,210 to €285,696
- Gross operating margin +€46,849
up €46,849 (+119.8%), from €39,102 to €85,951
- Taxes +€13,104
up €13,104 (+1411.9%), from €928 to €14,032
- Depreciation +€7,178
up €7,178 (+52.0%), from €13,795 to €20,973
- Financial charges +€5,285
up €5,285 (+23.5%), from €22,480 to €27,765
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 | €552,350 | €563,294 | +€10,943 | +2.0% |
| Fixed assets | 21/28 | €405,461 | €416,804 | +€11,343 | +2.8% |
| Tangible fixed assets | 22/27 | €402,991 | €414,503 | +€11,512 | +2.9% |
| Land and buildings | 22 | - | €389,196 | +€389,196 | |
| Furniture and vehicles | 24 | - | €25,307 | +€25,307 | |
| Other tangible fixed assets | 26 | €402,991 | - | -€402,991 | |
| Financial fixed assets | 28 | €2,470 | €2,300 | -€169 | -6.9% |
| Current assets | 29/58 | €146,889 | €146,490 | -€399 | -0.3% |
| Stocks and contracts in progress | 3 | €57,051 | €56,923 | -€128 | -0.2% |
| Stocks | 30/36 | €57,051 | €56,923 | -€128 | -0.2% |
| Amounts receivable within one year | 40/41 | €86,385 | €85,175 | -€1,210 | -1.4% |
| Trade receivables | 40 | €39,965 | €38,481 | -€1,484 | -3.7% |
| Other amounts receivable | 41 | €46,420 | €46,694 | +€274 | +0.6% |
| Cash at bank and in hand | 54/58 | €2,052 | €665 | -€1,387 | -67.6% |
| Deferred charges and accrued income | 490/1 | €1,402 | €3,727 | +€2,325 | +165.8% |
| Total equity and liabilities | 10/49 | €552,350 | €563,294 | +€10,943 | +2.0% |
| Equity | 10/15 | €92,576 | €114,393 | +€21,817 | +23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,573 | €108,193 | +€17,620 | +19.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €40,979 | €39,483 | -€1,496 | -3.7% |
| Distributable reserves | 133 | €47,734 | €68,710 | +€20,976 | +43.9% |
| Profit (loss) carried forward | 14 | -€4,197 | €0 | +€4,197 | |
| Provisions and deferred taxes | 16 | €20,184 | €19,447 | -€737 | -3.7% |
| Deferred taxes | 168 | €20,184 | €19,447 | -€737 | -3.7% |
| Amounts payable | 17/49 | €439,590 | €429,454 | -€10,136 | -2.3% |
| Amounts payable after more than one year | 17 | €297,210 | €285,696 | -€11,514 | -3.9% |
| Financial debts | 170/4 | €297,210 | €285,696 | -€11,514 | -3.9% |
| Amounts payable within one year | 42/48 | €141,393 | €142,308 | +€915 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,928 | +€5,928 | |
| Financial debts | 43 | €75,023 | €100,000 | +€24,977 | +33.3% |
| Credit institutions | 430/8 | €63,000 | €100,000 | +€37,000 | +58.7% |
| Other loans | 439 | €12,023 | €0 | -€12,023 | -100.0% |
| Trade debts | 44 | €61,008 | €4,850 | -€56,158 | -92.1% |
| Suppliers | 440/4 | €61,008 | €4,850 | -€56,158 | -92.1% |
| Advances received on contracts in progress | 46 | - | €17,500 | +€17,500 | |
| Taxes, remuneration and social security | 45 | €5,363 | €14,030 | +€8,667 | +161.6% |
| Taxes | 450/3 | €5,363 | €14,030 | +€8,667 | +161.6% |
| Accrued charges and deferred income | 492/3 | €987 | €1,450 | +€463 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,795 | €20,973 | +€7,178 | +52.0% |
| Other operating charges | 640/8 | €3,575 | €3,538 | -€36 | -1.0% |
| Gross operating margin | 9900 | €39,102 | €85,951 | +€46,849 | +119.8% |
| Operating profit (loss) | 9901 | €21,733 | €61,440 | +€39,707 | +182.7% |
| Financial income | 75/76B | €976 | €1,436 | +€460 | +47.2% |
| Recurring financial income | 75 | €976 | €1,436 | +€460 | +47.2% |
| Financial charges | 65/66B | €22,480 | €27,765 | +€5,285 | +23.5% |
| Recurring financial charges | 65 | €22,480 | €27,765 | +€5,285 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €229 | €35,111 | +€34,882 | +15221.0% |
| Transfer from deferred taxes | 780 | €737 | €737 | -€0 | 0.0% |
| Income taxes | 67/77 | €928 | €14,032 | +€13,104 | +1411.9% |
| Profit (loss) for the period | 9904 | €38 | €21,817 | +€21,779 | +57071.6% |
| Transfer from tax-exempt reserves | 789 | €1,496 | €1,496 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,535 | €23,313 | +€21,779 | +1419.2% |
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 7 October 2026 via checked.be.