DOUCHY & BRACKER: 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.
DOUCHY & BRACKER
Largest movements
- Cash +€164,727
up €164,727 (+118.4%), from €139,176 to €303,903
mainly Net result for the year (+€277,131) and Other debts (+€188,797)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year +€43,245
up €43,245 (+138428.8%), from €31 to €43,276
of which Trade receivables: +€40,596
- Deferred charges and accrued income -€27,666
down €27,666 (-16.0%), from €172,949 to €145,284
- Tangible fixed assets +€18,937
up €18,937 (+25.2%), from €75,158 to €94,095
of which Furniture and vehicles: +€27,366
- Other debts +€188,797
up €188,797 (+4978.6%), from €3,792 to €192,589
- Profit (loss) carried forward -€117,575
down €117,575 (-29.3%), from €401,915 to €284,339
- Trade debts +€33,489
up €33,489 (+575.6%), from €5,818 to €39,307
- Gross operating margin -€11,431
down €11,431 (-2.9%), from €394,704 to €383,273
- Depreciation +€9,707
up €9,707 (+103.3%), from €9,396 to €19,103
- Other operating charges -€6,809
down €6,809 (-96.0%), from €7,090 to €281
- Taxes -€5,271
down €5,271 (-5.6%), from €93,322 to €88,051
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 | €488,214 | €587,458 | +€99,243 | +20.3% |
| Fixed assets | 21/28 | €76,058 | €94,995 | +€18,937 | +24.9% |
| Tangible fixed assets | 22/27 | €75,158 | €94,095 | +€18,937 | +25.2% |
| Land and buildings | 22 | €49,956 | €48,956 | -€1,000 | -2.0% |
| Plant, machinery and equipment | 23 | €5,853 | €4,237 | -€1,616 | -27.6% |
| Furniture and vehicles | 24 | €3,799 | €31,164 | +€27,366 | +720.4% |
| Leasing and similar rights | 25 | €679 | €553 | -€126 | -18.5% |
| Other tangible fixed assets | 26 | €14,871 | €9,184 | -€5,687 | -38.2% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €412,157 | €492,463 | +€80,306 | +19.5% |
| Amounts receivable within one year | 40/41 | €31 | €43,276 | +€43,245 | +138428.8% |
| Trade receivables | 40 | - | €40,596 | +€40,596 | |
| Other amounts receivable | 41 | €31 | €2,680 | +€2,649 | +8479.4% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €139,176 | €303,903 | +€164,727 | +118.4% |
| Deferred charges and accrued income | 490/1 | €172,949 | €145,284 | -€27,666 | -16.0% |
| Total equity and liabilities | 10/49 | €488,214 | €587,458 | +€99,243 | +20.3% |
| Equity | 10/15 | €402,915 | €285,339 | -€117,575 | -29.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €401,915 | €284,339 | -€117,575 | -29.3% |
| Amounts payable | 17/49 | €85,299 | €302,118 | +€216,819 | +254.2% |
| Amounts payable within one year | 42/48 | €83,799 | €300,618 | +€216,819 | +258.7% |
| Trade debts | 44 | €5,818 | €39,307 | +€33,489 | +575.6% |
| Suppliers | 440/4 | €5,818 | €39,307 | +€33,489 | +575.6% |
| Taxes, remuneration and social security | 45 | €74,189 | €68,722 | -€5,467 | -7.4% |
| Taxes | 450/3 | €74,189 | €68,722 | -€5,467 | -7.4% |
| Other amounts payable | 47/48 | €3,792 | €192,589 | +€188,797 | +4978.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,396 | €19,103 | +€9,707 | +103.3% |
| Other operating charges | 640/8 | €7,090 | €281 | -€6,809 | -96.0% |
| Gross operating margin | 9900 | €394,704 | €383,273 | -€11,431 | -2.9% |
| Operating profit (loss) | 9901 | €378,219 | €363,889 | -€14,329 | -3.8% |
| Financial income | 75/76B | €211 | €2,052 | +€1,842 | +874.0% |
| Recurring financial income | 75 | €211 | €2,052 | +€1,842 | +874.0% |
| Financial charges | 65/66B | €703 | €761 | +€58 | +8.2% |
| Recurring financial charges | 65 | €703 | €761 | +€58 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €377,726 | €365,181 | -€12,545 | -3.3% |
| Income taxes | 67/77 | €93,322 | €88,051 | -€5,271 | -5.6% |
| Profit (loss) for the period | 9904 | €284,405 | €277,131 | -€7,274 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €284,405 | €277,131 | -€7,274 | -2.6% |
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 8 October 2026 via checked.be.