DOKTO: 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.
DOKTO
Largest movements
- Cash -€23,360
down €23,360 (-35.5%), from €65,781 to €42,421
mainly Investment in fixed assets (net) (-€29,899) and Contributions, distributions and other (-€28,397)
- Receivables within one year +€19,325
up €19,325 (+141.4%), from €13,668 to €32,993
of which Trade receivables: +€14,213
- Tangible fixed assets +€14,697
up €14,697 (+48.4%), from €30,334 to €45,031
of which Furniture and vehicles: +€13,371
- Stocks and contracts +€2,186
up €2,186 (+29.7%), from €7,371 to €9,557
- Intangible fixed assets -€1,800
down €1,800 (-21.0%), from €8,572 to €6,772
- Other debts +€27,195
up €27,195 (+1160.0%), from €2,344 to €29,539
- Reserves -€20,432
down €20,432 (-31.0%), from €65,874 to €45,442
- Tax, wage and social debts -€6,654
down €6,654 (-37.2%), from €17,873 to €11,219
of which Taxes: -€8,626
- Debts after one year +€6,432
up €6,432 (+31.0%), from €20,716 to €27,148
- Current portion of long-term debt +€5,619
up €5,619 (+50.2%), from €11,198 to €16,817
- Gross operating margin -€27,436
down €27,436 (-45.2%), from €60,688 to €33,252
- Financial charges -€14,269
down €14,269 (-72.0%), from €19,822 to €5,553
of which Non-recurring financial charges: -€16,000
- Taxes -€6,758
down €6,758 (-71.4%), from €9,459 to €2,701
- Depreciation +€5,942
up €5,942 (+53.7%), from €11,060 to €17,002
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 | €127,990 | €139,922 | +€11,932 | +9.3% |
| Fixed assets | 21/28 | €38,906 | €51,803 | +€12,897 | +33.1% |
| Intangible fixed assets | 21 | €8,572 | €6,772 | -€1,800 | -21.0% |
| Tangible fixed assets | 22/27 | €30,334 | €45,031 | +€14,697 | +48.4% |
| Plant, machinery and equipment | 23 | €1,377 | €2,702 | +€1,326 | +96.3% |
| Furniture and vehicles | 24 | €28,958 | €42,329 | +€13,371 | +46.2% |
| Current assets | 29/58 | €89,083 | €88,118 | -€965 | -1.1% |
| Stocks and contracts in progress | 3 | €7,371 | €9,557 | +€2,186 | +29.7% |
| Stocks | 30/36 | €7,371 | €9,557 | +€2,186 | +29.7% |
| Amounts receivable within one year | 40/41 | €13,668 | €32,993 | +€19,325 | +141.4% |
| Trade receivables | 40 | €13,573 | €27,786 | +€14,213 | +104.7% |
| Other amounts receivable | 41 | €95 | €5,207 | +€5,112 | +5409.9% |
| Cash at bank and in hand | 54/58 | €65,781 | €42,421 | -€23,360 | -35.5% |
| Deferred charges and accrued income | 490/1 | €2,264 | €3,148 | +€884 | +39.1% |
| Total equity and liabilities | 10/49 | €127,990 | €139,922 | +€11,932 | +9.3% |
| Equity | 10/15 | €71,874 | €51,442 | -€20,432 | -28.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €65,874 | €45,442 | -€20,432 | -31.0% |
| Distributable reserves | 133 | €65,874 | €45,442 | -€20,432 | -31.0% |
| Amounts payable | 17/49 | €56,116 | €88,479 | +€32,364 | +57.7% |
| Amounts payable after more than one year | 17 | €20,716 | €27,148 | +€6,432 | +31.0% |
| Financial debts | 170/4 | €20,716 | €27,148 | +€6,432 | +31.0% |
| Amounts payable within one year | 42/48 | €34,400 | €60,332 | +€25,932 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €11,198 | €16,817 | +€5,619 | +50.2% |
| Trade debts | 44 | €2,984 | €2,756 | -€228 | -7.6% |
| Suppliers | 440/4 | €2,984 | €2,756 | -€228 | -7.6% |
| Taxes, remuneration and social security | 45 | €17,873 | €11,219 | -€6,654 | -37.2% |
| Taxes | 450/3 | €17,873 | €9,247 | -€8,626 | -48.3% |
| Remuneration and social security | 454/9 | - | €1,972 | +€1,972 | |
| Other amounts payable | 47/48 | €2,344 | €29,539 | +€27,195 | +1160.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,060 | €17,002 | +€5,942 | +53.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €228 | - | -€228 | |
| Other operating charges | 640/8 | €231 | €710 | +€479 | +207.1% |
| Gross operating margin | 9900 | €60,688 | €33,252 | -€27,436 | -45.2% |
| Operating profit (loss) | 9901 | €49,169 | €15,540 | -€33,629 | -68.4% |
| Financial income | 75/76B | €543 | €680 | +€136 | +25.1% |
| Recurring financial income | 75 | €543 | €680 | +€136 | +25.1% |
| Financial charges | 65/66B | €19,822 | €5,553 | -€14,269 | -72.0% |
| Recurring financial charges | 65 | €3,822 | €5,553 | +€1,731 | +45.3% |
| Non-recurring financial charges | 66B | €16,000 | - | -€16,000 | |
| Profit (loss) for the period before taxes | 9903 | €29,891 | €10,666 | -€19,225 | -64.3% |
| Income taxes | 67/77 | €9,459 | €2,701 | -€6,758 | -71.4% |
| Profit (loss) for the period | 9904 | €20,432 | €7,965 | -€12,467 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,432 | €7,965 | -€12,467 | -61.0% |
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 7 October 2026 via checked.be.