DOKTEEMA: 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.
DOKTEEMA
Largest movements
- Tangible fixed assets -€250,773
down €250,773 (-94.1%), from €266,433 to €15,660
of which Land and buildings: -€235,851
- Receivables within one year +€155,614
up €155,614 (+45.9%), from €338,707 to €494,321
of which Trade receivables: +€178,892
- Cash +€113,657
up €113,657 (+378%), from €30,074 to €143,731
mainly Investment in fixed assets (net) (+€243,294) and Net result for the year (+€188,926)
- Profit (loss) carried forward +€87,003
up €87,003 (+23.9%), from €363,692 to €450,695
- Debts after one year -€63,752
down €63,752 (-100%), from €63,752 to €0
- Other debts +€28,923
up €28,923 (+138%), from €21,000 to €49,923
- Current portion of long-term debt -€26,744
down €26,744 (-100%), from €26,744 to €0
- Tax, wage and social debts -€20,058
down €20,058 (-14.7%), from €136,422 to €116,364
- Gross operating margin +€238,654
up €238,654 (+734%), from €32,514 to €271,168
- Taxes +€59,527
up €59,527 (+1,534%), from €3,882 to €63,409
- Depreciation -€9,894
down €9,894 (-56.9%), from €17,373 to €7,479
- Financial charges +€6,434
up €6,434 (+104%), from €6,171 to €12,605
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 | €635,811 | €654,309 | +€18,498 | +2.9% |
| Fixed assets | 21/28 | €266,433 | €15,660 | -€250,773 | -94.1% |
| Tangible fixed assets | 22/27 | €266,433 | €15,660 | -€250,773 | -94.1% |
| Land and buildings | 22 | €235,851 | €0 | -€235,851 | -100% |
| Plant, machinery and equipment | 23 | €9,129 | €0 | -€9,129 | -100% |
| Furniture and vehicles | 24 | €21,453 | €15,660 | -€5,793 | -27.0% |
| Current assets | 29/58 | €369,378 | €638,649 | +€269,271 | +72.9% |
| Amounts receivable within one year | 40/41 | €338,707 | €494,321 | +€155,614 | +45.9% |
| Trade receivables | 40 | €255,034 | €433,926 | +€178,892 | +70.1% |
| Other amounts receivable | 41 | €83,673 | €60,395 | -€23,278 | -27.8% |
| Current investments | 50/53 | €597 | €597 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €30,074 | €143,731 | +€113,657 | +378% |
| Total equity and liabilities | 10/49 | €635,811 | €654,309 | +€18,498 | +2.9% |
| Equity | 10/15 | €371,752 | €458,755 | +€87,003 | +23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €363,692 | €450,695 | +€87,003 | +23.9% |
| Amounts payable | 17/49 | €264,059 | €195,554 | -€68,505 | -25.9% |
| Amounts payable after more than one year | 17 | €63,752 | €0 | -€63,752 | -100% |
| Financial debts | 170/4 | €63,752 | €0 | -€63,752 | -100% |
| Amounts payable within one year | 42/48 | €200,307 | €195,320 | -€4,987 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €26,744 | €0 | -€26,744 | -100% |
| Trade debts | 44 | €16,142 | €29,034 | +€12,892 | +79.9% |
| Suppliers | 440/4 | €16,142 | €29,034 | +€12,892 | +79.9% |
| Taxes, remuneration and social security | 45 | €136,422 | €116,364 | -€20,058 | -14.7% |
| Taxes | 450/3 | €136,422 | €116,364 | -€20,058 | -14.7% |
| Other amounts payable | 47/48 | €21,000 | €49,923 | +€28,923 | +138% |
| Accrued charges and deferred income | 492/3 | - | €234 | +€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,373 | €7,479 | -€9,894 | -56.9% |
| Other operating charges | 640/8 | €2,402 | €0 | -€2,402 | -100% |
| Gross operating margin | 9900 | €32,514 | €271,168 | +€238,654 | +734% |
| Operating profit (loss) | 9901 | €12,739 | €263,689 | +€250,950 | +1,970% |
| Financial income | 75/76B | €1,538 | €1,251 | -€286 | -18.6% |
| Recurring financial income | 75 | €1,538 | €1,251 | -€286 | -18.6% |
| Financial charges | 65/66B | €6,171 | €12,605 | +€6,434 | +104% |
| Recurring financial charges | 65 | €6,171 | €12,605 | +€6,434 | +104% |
| Profit (loss) for the period before taxes | 9903 | €8,106 | €252,335 | +€244,230 | +3,013% |
| Income taxes | 67/77 | €3,882 | €63,409 | +€59,527 | +1,534% |
| Profit (loss) for the period | 9904 | €4,224 | €188,926 | +€184,702 | +4,373% |
| Profit (loss) for the period to be appropriated | 9905 | €4,224 | €188,926 | +€184,702 | +4,373% |
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.