iDocta: 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.
What changed
iDocta
NACE 74.120, Graphic design and visual communication
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.4m-€311,605
Equity
€3.3m
2024 · €2.0m+€1.3m
Cash
€91,186
2024 · €263,195-€172,009
Balance sheet total
€7.1m
2024 · €5.2m+€1.9m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+145.2%), from €728,302 to €1.8m
of which Other amounts receivable: +€694,971
- Tangible fixed assets +€860,726
up €860,726 (+26.5%), from €3.2m to €4.1m
- Financial fixed assets -€495,785
down €495,785 (-98.2%), from €504,790 to €9,005
- Stocks and contracts +€339,009
up €339,009 (+75.7%), from €447,776 to €786,785
- Intangible fixed assets +€247,964
new in 2025: €247,964
Equity and liabilities
- Contributions +€3.0m
up €3.0m (+7590.0%), from €40,000 to €3.1m
- Profit (loss) carried forward -€1.8m
down €1.8m (-100.0%), from €1.8m to €0
- Debts after one year +€260,629
up €260,629 (+19.1%), from €1.4m to €1.6m
- Other debts -€239,050
down €239,050 (-49.5%), from €483,000 to €243,950
- Trade debts +€198,501
up €198,501 (+77.8%), from €255,062 to €453,562
Income statement
- Turnover +€3.4m
up €3.4m (+22.1%), from €15.4m to €18.8m
- Purchases and services +€2.5m
up €2.5m (+22.6%), from €11.0m to €13.5m
- Gross operating margin +€976,171
up €976,171 (+21.2%), from €4.6m to €5.6m
- Depreciation +€516,743
up €516,743 (+39.7%), from €1.3m to €1.8m
- Staff costs +€439,874
up €439,874 (+26.4%), from €1.7m to €2.1m
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.
Result 2024
€1.4m
Gross operating margin
+€976,171
Staff costs
-€439,874
Depreciation
-€516,743
Write-downs
-€68,719
Other operating charges
-€9,013
Other operating items
+€8,748
Financial income
+€0
Financial charges
-€35,102
Taxes
-€227,073
Result 2025
€1.0m
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.
From operations
+€1.5m
Investment
-€2.4m
Financing
+€720,206
Cash 2024
€263,195
From operations (derived)
+€1.5m
Net result for the year
+€1.0m
Depreciation
+€1.8m
Stocks and contracts
-€339,009
Receivables within one year
-€1.1m
Deferred charges and accrued income
-€33,971
Trade debts
+€198,501
Tax, wage and social debts
+€143,418
Other debts
-€239,050
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€2.4m
Financing
+€720,206
Debts after one year
+€260,629
Current portion of long-term debt
+€188,851
Contributions, distributions and other
+€270,726
Cash 2025
€91,186
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,208,155 | €7,079,275 | +€1.9m | +35.9% |
| Fixed assets | 21/28 | €3,746,780 | €4,359,685 | +€612,905 | +16.4% |
| Intangible fixed assets | 21 | - | €247,964 | +€247,964 | |
| Tangible fixed assets | 22/27 | €3,241,990 | €4,102,716 | +€860,726 | +26.5% |
| Plant, machinery and equipment | 23 | €1,785,408 | €2,130,129 | +€344,720 | +19.3% |
| Furniture and vehicles | 24 | €486,305 | €611,833 | +€125,528 | +25.8% |
| Leasing and similar rights | 25 | €884,356 | €951,422 | +€67,066 | +7.6% |
| Other tangible fixed assets | 26 | €85,920 | €409,332 | +€323,412 | +376.4% |
| Financial fixed assets | 28 | €504,790 | €9,005 | -€495,785 | -98.2% |
| Current assets | 29/58 | €1,461,375 | €2,719,590 | +€1.3m | +86.1% |
| Stocks and contracts in progress | 3 | €447,776 | €786,785 | +€339,009 | +75.7% |
| Stocks | 30/36 | €447,776 | €786,785 | +€339,009 | +75.7% |
| Amounts receivable within one year | 40/41 | €728,302 | €1,785,546 | +€1.1m | +145.2% |
| Trade receivables | 40 | €630,945 | €993,217 | +€362,272 | +57.4% |
| Other amounts receivable | 41 | €97,358 | €792,329 | +€694,971 | +713.8% |
| Cash at bank and in hand | 54/58 | €263,195 | €91,186 | -€172,009 | -65.4% |
| Deferred charges and accrued income | 490/1 | €22,102 | €56,073 | +€33,971 | +153.7% |
| Total equity and liabilities | 10/49 | €5,208,155 | €7,079,275 | +€1.9m | +35.9% |
| Equity | 10/15 | €2,022,025 | €3,340,796 | +€1.3m | +65.2% |
| Contributions | 10/11 | €40,000 | €3,076,000 | +€3.0m | +7590.0% |
| Reserves | 13 | €196,891 | €264,796 | +€67,905 | +34.5% |
| Non-distributable reserves | 130/1 | €4,000 | €25,021 | +€21,021 | +525.5% |
| Reserves not available under the articles | 1311 | €4,000 | €25,021 | +€21,021 | +525.5% |
| Tax-exempt reserves | 132 | - | €147,350 | +€147,350 | |
| Distributable reserves | 133 | €192,891 | €92,425 | -€100,466 | -52.1% |
| Profit (loss) carried forward | 14 | €1,785,135 | €0 | -€1.8m | -100.0% |
| Amounts payable | 17/49 | €3,186,130 | €3,738,479 | +€552,349 | +17.3% |
| Amounts payable after more than one year | 17 | €1,363,741 | €1,624,370 | +€260,629 | +19.1% |
| Financial debts | 170/4 | €1,363,741 | €1,624,370 | +€260,629 | +19.1% |
| Amounts payable within one year | 42/48 | €1,822,389 | €2,114,109 | +€291,720 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €696,966 | €885,817 | +€188,851 | +27.1% |
| Trade debts | 44 | €255,062 | €453,562 | +€198,501 | +77.8% |
| Suppliers | 440/4 | €255,062 | €453,562 | +€198,501 | +77.8% |
| Taxes, remuneration and social security | 45 | €387,361 | €530,779 | +€143,418 | +37.0% |
| Taxes | 450/3 | €115,056 | €205,438 | +€90,382 | +78.6% |
| Remuneration and social security | 454/9 | €272,305 | €325,342 | +€53,037 | +19.5% |
| Other amounts payable | 47/48 | €483,000 | €243,950 | -€239,050 | -49.5% |
| Turnover | 70 | €15,429,428 | €18,838,171 | +€3.4m | +22.1% |
| Non-recurring operating income | 76A | €19,980 | €0 | -€19,980 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,994,837 | €13,476,537 | +€2.5m | +22.6% |
| Remuneration, social security and pensions | 62 | €1,663,156 | €2,103,030 | +€439,874 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,302,257 | €1,819,000 | +€516,743 | +39.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,731 | €90,450 | +€68,719 | +316.2% |
| Other operating charges | 640/8 | €21,521 | €30,534 | +€9,013 | +41.9% |
| Non-recurring operating charges | 66A | €10,735 | €1,987 | -€8,748 | -81.5% |
| Gross operating margin | 9900 | €4,610,484 | €5,586,655 | +€976,171 | +21.2% |
| Operating profit (loss) | 9901 | €1,591,084 | €1,541,653 | -€49,431 | -3.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €74,964 | €110,066 | +€35,102 | +46.8% |
| Recurring financial charges | 65 | €74,964 | €110,066 | +€35,102 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €1,516,120 | €1,431,588 | -€84,533 | -5.6% |
| Income taxes | 67/77 | €156,470 | €383,543 | +€227,073 | +145.1% |
| Profit (loss) for the period | 9904 | €1,359,650 | €1,048,045 | -€311,605 | -22.9% |
| Transfer to tax-exempt reserves | 689 | - | €147,350 | +€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,359,650 | €900,695 | -€458,955 | -33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.