Server migration of images/uploaded files

We were doing a disaster recovery test and needed to recover Akaunting to a new server. We could get the new install up and running with a database copy but we were not seeing images or documents that had been linked previously. We were under the impression that we did not need to do any file-level backup (other than the database) but it seems like these files are somewhere since they are not in the database. What folders should we backup and would need to restore in the event of a recovery migration?

Thanks for your help.