J.DOCQUIER: 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.
J.DOCQUIER
Largest movements
- Cash +€47,818
up €47,818 (+483%), from €9,897 to €57,715
mainly Net result for the year (+€47,143) and Depreciation (+€24,323)
- Tangible fixed assets -€22,191
down €22,191 (-6.9%), from €322,508 to €300,317
of which Land and buildings: -€18,292
- Receivables within one year -€9,053
down €9,053 (-26.5%), from €34,137 to €25,085
of which Other amounts receivable: -€11,045
- Reserves +€25,140
up €25,140 (+26.2%), from €95,860 to €121,000
of which Distributable reserves: +€27,000
- Debts after one year -€21,120
down €21,120 (-7.5%), from €281,978 to €260,858
- Tax, wage and social debts +€10,908
up €10,908 (+191%), from €5,716 to €16,624
of which Remuneration and social security: +€7,722
- Current portion of long-term debt -€6,416
down €6,416 (-23.3%), from €27,536 to €21,120
- Gross operating margin +€46,155
up €46,155 (+41.7%), from €110,556 to €156,711
- Taxes +€10,614
up €10,614 (+136%), from €7,828 to €18,442
- Other operating charges +€6,315
up €6,315 (+145%), from €4,354 to €10,669
- Staff costs +€4,528
up €4,528 (+9.4%), from €48,298 to €52,826
- Write-downs -€2,929
new in 2024: -€2,929
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,000 | €453,515 | +€13,515 | +3.1% |
| Fixed assets | 21/28 | €322,558 | €300,367 | -€22,191 | -6.9% |
| Tangible fixed assets | 22/27 | €322,508 | €300,317 | -€22,191 | -6.9% |
| Land and buildings | 22 | €306,951 | €288,659 | -€18,292 | -6.0% |
| Plant, machinery and equipment | 23 | €15,118 | €11,456 | -€3,662 | -24.2% |
| Furniture and vehicles | 24 | €439 | €201 | -€237 | -54.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €117,442 | €153,148 | +€35,706 | +30.4% |
| Stocks and contracts in progress | 3 | €67,081 | €67,322 | +€241 | +0.4% |
| Stocks | 30/36 | €67,081 | €67,322 | +€241 | +0.4% |
| Amounts receivable within one year | 40/41 | €34,137 | €25,085 | -€9,053 | -26.5% |
| Trade receivables | 40 | €9,574 | €11,566 | +€1,992 | +20.8% |
| Other amounts receivable | 41 | €24,564 | €13,519 | -€11,045 | -45.0% |
| Cash at bank and in hand | 54/58 | €9,897 | €57,715 | +€47,818 | +483% |
| Deferred charges and accrued income | 490/1 | €6,328 | €3,027 | -€3,300 | -52.2% |
| Total equity and liabilities | 10/49 | €440,000 | €453,515 | +€13,515 | +3.1% |
| Equity | 10/15 | €107,771 | €134,914 | +€27,143 | +25.2% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €95,860 | €121,000 | +€25,140 | +26.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €94,000 | €121,000 | +€27,000 | +28.7% |
| Profit (loss) carried forward | 14 | €5,711 | €5,854 | +€143 | +2.5% |
| Amounts payable | 17/49 | €332,229 | €318,601 | -€13,628 | -4.1% |
| Amounts payable after more than one year | 17 | €281,978 | €260,858 | -€21,120 | -7.5% |
| Financial debts | 170/4 | €281,978 | €260,858 | -€21,120 | -7.5% |
| Amounts payable within one year | 42/48 | €50,251 | €57,743 | +€7,492 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €27,536 | €21,120 | -€6,416 | -23.3% |
| Taxes, remuneration and social security | 45 | €5,716 | €16,624 | +€10,908 | +191% |
| Taxes | 450/3 | €4,179 | €7,365 | +€3,186 | +76.2% |
| Remuneration and social security | 454/9 | €1,536 | €9,258 | +€7,722 | +503% |
| Other amounts payable | 47/48 | €17,000 | €20,000 | +€3,000 | +17.6% |
| Remuneration, social security and pensions | 62 | €48,298 | €52,826 | +€4,528 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,639 | €24,323 | +€684 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,929 | -€2,929 | |
| Other operating charges | 640/8 | €4,354 | €10,669 | +€6,315 | +145% |
| Gross operating margin | 9900 | €110,556 | €156,711 | +€46,155 | +41.7% |
| Operating profit (loss) | 9901 | €34,266 | €71,823 | +€37,557 | +110% |
| Financial charges | 65/66B | €6,554 | €6,237 | -€317 | -4.8% |
| Recurring financial charges | 65 | €6,554 | €6,237 | -€317 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €27,712 | €65,585 | +€37,874 | +137% |
| Income taxes | 67/77 | €7,828 | €18,442 | +€10,614 | +136% |
| Profit (loss) for the period | 9904 | €19,883 | €47,143 | +€27,260 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €19,883 | €47,143 | +€27,260 | +137% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.