DOKUSEN: 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.
DOKUSEN
Largest movements
- Receivables after one year +€197,500
new in 2025: €197,500
- Tangible fixed assets +€66,255
up €66,255 (+77.0%), from €86,007 to €152,262
of which Plant, machinery and equipment: +€71,782
- Cash -€12,580
down €12,580 (-71.0%), from €17,719 to €5,139
mainly Receivables after one year (-€197,500) and Investment in fixed assets (net) (-€75,796)
- Other debts +€261,080
up €261,080 (+6527.0%), from €4,000 to €265,080
- Tax, wage and social debts -€4,445
no longer reported in 2025 (was €4,445)
- Gross operating margin -€14,291
down €14,291 (-55.6%), from €25,699 to €11,408
- Taxes -€4,445
no longer reported in 2025 (was €4,445)
- Depreciation +€3,871
up €3,871 (+68.3%), from €5,670 to €9,541
- Financial charges +€450
up €450 (+176.9%), from €254 to €704
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 | €106,542 | €360,927 | +€254,385 | +238.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €88,507 | €154,762 | +€66,255 | +74.9% |
| Tangible fixed assets | 22/27 | €86,007 | €152,262 | +€66,255 | +77.0% |
| Land and buildings | 22 | €80,621 | €75,094 | -€5,527 | -6.9% |
| Plant, machinery and equipment | 23 | €5,386 | €77,168 | +€71,782 | +1332.8% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €18,036 | €206,165 | +€188,130 | +1043.1% |
| Amounts receivable after more than one year | 29 | - | €197,500 | +€197,500 | |
| Other amounts receivable | 291 | - | €197,500 | +€197,500 | |
| Cash at bank and in hand | 54/58 | €17,719 | €5,139 | -€12,580 | -71.0% |
| Deferred charges and accrued income | 490/1 | €316 | €3,526 | +€3,210 | +1014.2% |
| Total equity and liabilities | 10/49 | €106,542 | €360,927 | +€254,385 | +238.8% |
| Equity | 10/15 | €96,060 | €94,440 | -€1,620 | -1.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,060 | €93,440 | -€1,620 | -1.7% |
| Amounts payable | 17/49 | €10,482 | €266,487 | +€256,005 | +2442.3% |
| Amounts payable after more than one year | 17 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,638 | €265,287 | +€256,649 | +2971.1% |
| Trade debts | 44 | €193 | €208 | +€15 | +7.6% |
| Suppliers | 440/4 | €193 | €208 | +€15 | +7.6% |
| Taxes, remuneration and social security | 45 | €4,445 | - | -€4,445 | |
| Taxes | 450/3 | €4,445 | - | -€4,445 | |
| Other amounts payable | 47/48 | €4,000 | €265,080 | +€261,080 | +6527.0% |
| Accrued charges and deferred income | 492/3 | €644 | - | -€644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,670 | €9,541 | +€3,871 | +68.3% |
| Other operating charges | 640/8 | €2,677 | €2,784 | +€106 | +4.0% |
| Gross operating margin | 9900 | €25,699 | €11,408 | -€14,291 | -55.6% |
| Operating profit (loss) | 9901 | €17,353 | -€916 | -€18,269 | |
| Financial charges | 65/66B | €254 | €704 | +€450 | +176.9% |
| Recurring financial charges | 65 | €254 | €704 | +€450 | +176.9% |
| Profit (loss) for the period before taxes | 9903 | €17,098 | -€1,620 | -€18,719 | |
| Income taxes | 67/77 | €4,445 | - | -€4,445 | |
| Profit (loss) for the period | 9904 | €12,653 | -€1,620 | -€14,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,653 | -€1,620 | -€14,273 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.