Dr. J. Docx: 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.
Dr. J. Docx
Largest movements
- Cash -€33,252
down €33,252 (-78.4%), from €42,436 to €9,184
mainly Contributions, distributions and other (-€140,867) and Deferred charges and accrued income (-€17,781)
- Deferred charges and accrued income +€17,781
up €17,781 (+65.3%), from €27,249 to €45,030
- Intangible fixed assets -€8,200
down €8,200 (-30.1%), from €27,219 to €19,019
- Tangible fixed assets -€1,815
down €1,815 (-40.4%), from €4,497 to €2,682
of which Plant, machinery and equipment: -€1,373
- Reserves -€66,755
no longer reported in 2025 (was €66,755)
- Debts after one year +€21,500
new in 2025: €21,500
- Current portion of long-term debt +€10,517
up €10,517 (+175.4%), from €5,994 to €16,511
- Tax, wage and social debts +€6,675
up €6,675 (+1076.2%), from €620 to €7,295
- Other debts +€3,629
up €3,629 (+6.5%), from €55,800 to €59,429
- Gross operating margin +€8,791
up €8,791 (+8.9%), from €98,819 to €107,610
- Taxes +€1,964
up €1,964 (+11.4%), from €17,214 to €19,179
- Depreciation -€1,509
down €1,509 (-11.8%), from €12,781 to €11,272
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 | €149,601 | €124,116 | -€25,485 | -17.0% |
| Fixed assets | 21/28 | €31,717 | €21,702 | -€10,015 | -31.6% |
| Intangible fixed assets | 21 | €27,219 | €19,019 | -€8,200 | -30.1% |
| Tangible fixed assets | 22/27 | €4,497 | €2,682 | -€1,815 | -40.4% |
| Plant, machinery and equipment | 23 | €3,032 | €1,659 | -€1,373 | -45.3% |
| Furniture and vehicles | 24 | €1,465 | €1,023 | -€442 | -30.2% |
| Current assets | 29/58 | €117,885 | €102,414 | -€15,471 | -13.1% |
| Amounts receivable after more than one year | 29 | €48,200 | €48,200 | = | 0.0% |
| Other amounts receivable | 291 | €48,200 | €48,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,436 | €9,184 | -€33,252 | -78.4% |
| Deferred charges and accrued income | 490/1 | €27,249 | €45,030 | +€17,781 | +65.3% |
| Total equity and liabilities | 10/49 | €149,601 | €124,116 | -€25,485 | -17.0% |
| Equity | 10/15 | €85,355 | €18,600 | -€66,755 | -78.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,755 | - | -€66,755 | |
| Distributable reserves | 133 | €66,755 | - | -€66,755 | |
| Amounts payable | 17/49 | €64,246 | €105,516 | +€41,270 | +64.2% |
| Amounts payable after more than one year | 17 | - | €21,500 | +€21,500 | |
| Financial debts | 170/4 | - | €21,500 | +€21,500 | |
| Amounts payable within one year | 42/48 | €63,695 | €84,016 | +€20,321 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €5,994 | €16,511 | +€10,517 | +175.4% |
| Trade debts | 44 | €1,281 | €781 | -€500 | -39.0% |
| Suppliers | 440/4 | €1,281 | €781 | -€500 | -39.0% |
| Taxes, remuneration and social security | 45 | €620 | €7,295 | +€6,675 | +1076.2% |
| Taxes | 450/3 | €620 | €7,295 | +€6,675 | +1076.2% |
| Other amounts payable | 47/48 | €55,800 | €59,429 | +€3,629 | +6.5% |
| Accrued charges and deferred income | 492/3 | €551 | - | -€551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,781 | €11,272 | -€1,509 | -11.8% |
| Other operating charges | 640/8 | €1,172 | €1,085 | -€86 | -7.4% |
| Gross operating margin | 9900 | €98,819 | €107,610 | +€8,791 | +8.9% |
| Operating profit (loss) | 9901 | €84,867 | €95,253 | +€10,386 | +12.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €897 | €1,962 | +€1,065 | +118.7% |
| Recurring financial charges | 65 | €897 | €1,962 | +€1,065 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €83,969 | €93,290 | +€9,321 | +11.1% |
| Income taxes | 67/77 | €17,214 | €19,179 | +€1,964 | +11.4% |
| Profit (loss) for the period | 9904 | €66,755 | €74,112 | +€7,357 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,755 | €74,112 | +€7,357 | +11.0% |
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 10 October 2026 via checked.be.