DATHIS: 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.
DATHIS
Largest movements
- Tangible fixed assets -€54,407
down €54,407 (-24.6%), from €221,372 to €166,965
of which Other tangible fixed assets: -€51,598
- Cash +€40,583
up €40,583 (+76.7%), from €52,885 to €93,468
mainly Tax, wage and social debts (+€86,951) and Trade debts (+€78,862)
- Intangible fixed assets -€14,000
down €14,000 (-20.3%), from €68,833 to €54,833
- Receivables within one year +€8,951
up €8,951 (+460.8%), from €1,943 to €10,894
- Profit (loss) carried forward -€125,678
down €125,678 (-79.0%), from -€159,186 to -€284,864
- Tax, wage and social debts +€86,951
up €86,951 (+148.0%), from €58,738 to €145,690
of which Taxes: +€45,532
- Trade debts +€78,862
up €78,862 (+508.2%), from €15,517 to €94,379
- Debts after one year -€66,400
down €66,400 (-32.2%), from €206,409 to €140,008
- Accrued charges and deferred income +€4,779
up €4,779 (+84.2%), from €5,679 to €10,458
- Gross operating margin -€68,195
down €68,195 (-14.6%), from €467,921 to €399,726
- Depreciation -€55,877
down €55,877 (-45.0%), from €124,284 to €68,407
- Other operating charges +€36,306
up €36,306 (+5789.8%), from €627 to €36,933
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 | €379,588 | €357,588 | -€22,000 | -5.8% |
| Fixed assets | 21/28 | €307,015 | €238,608 | -€68,407 | -22.3% |
| Intangible fixed assets | 21 | €68,833 | €54,833 | -€14,000 | -20.3% |
| Tangible fixed assets | 22/27 | €221,372 | €166,965 | -€54,407 | -24.6% |
| Plant, machinery and equipment | 23 | €8,310 | €6,233 | -€2,078 | -25.0% |
| Furniture and vehicles | 24 | €2,153 | €1,422 | -€731 | -34.0% |
| Other tangible fixed assets | 26 | €210,909 | €159,311 | -€51,598 | -24.5% |
| Financial fixed assets | 28 | €16,810 | €16,810 | = | 0.0% |
| Current assets | 29/58 | €72,572 | €118,979 | +€46,407 | +63.9% |
| Stocks and contracts in progress | 3 | €9,658 | €10,087 | +€430 | +4.5% |
| Stocks | 30/36 | €9,658 | €10,087 | +€430 | +4.5% |
| Amounts receivable within one year | 40/41 | €1,943 | €10,894 | +€8,951 | +460.8% |
| Trade receivables | 40 | €1,943 | €10,894 | +€8,951 | +460.8% |
| Cash at bank and in hand | 54/58 | €52,885 | €93,468 | +€40,583 | +76.7% |
| Deferred charges and accrued income | 490/1 | €8,087 | €4,530 | -€3,557 | -44.0% |
| Total equity and liabilities | 10/49 | €379,588 | €357,588 | -€22,000 | -5.8% |
| Equity | 10/15 | -€99,186 | -€224,864 | -€125,678 | -126.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,186 | -€284,864 | -€125,678 | -79.0% |
| Amounts payable | 17/49 | €478,774 | €582,452 | +€103,678 | +21.7% |
| Amounts payable after more than one year | 17 | €206,409 | €140,008 | -€66,400 | -32.2% |
| Financial debts | 170/4 | €206,409 | €140,008 | -€66,400 | -32.2% |
| Amounts payable within one year | 42/48 | €266,687 | €431,985 | +€165,299 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €66,006 | €66,557 | +€550 | +0.8% |
| Trade debts | 44 | €15,517 | €94,379 | +€78,862 | +508.2% |
| Suppliers | 440/4 | €15,517 | €94,379 | +€78,862 | +508.2% |
| Taxes, remuneration and social security | 45 | €58,738 | €145,690 | +€86,951 | +148.0% |
| Taxes | 450/3 | €35,018 | €80,549 | +€45,532 | +130.0% |
| Remuneration and social security | 454/9 | €23,721 | €65,140 | +€41,420 | +174.6% |
| Other amounts payable | 47/48 | €126,425 | €125,360 | -€1,065 | -0.8% |
| Accrued charges and deferred income | 492/3 | €5,679 | €10,458 | +€4,779 | +84.2% |
| Non-recurring operating income | 76A | €496 | - | -€496 | |
| Remuneration, social security and pensions | 62 | €380,515 | €379,844 | -€671 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,284 | €68,407 | -€55,877 | -45.0% |
| Other operating charges | 640/8 | €627 | €36,933 | +€36,306 | +5789.8% |
| Gross operating margin | 9900 | €467,921 | €399,726 | -€68,195 | -14.6% |
| Operating profit (loss) | 9901 | -€37,505 | -€85,458 | -€47,953 | -127.9% |
| Financial income | 75/76B | €11 | €3 | -€7 | -70.4% |
| Recurring financial income | 75 | €11 | €3 | -€7 | -70.4% |
| Financial charges | 65/66B | €9,604 | €7,203 | -€2,401 | -25.0% |
| Recurring financial charges | 65 | €9,604 | €7,203 | -€2,401 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€47,099 | -€92,658 | -€45,559 | -96.7% |
| Profit (loss) for the period | 9904 | -€47,099 | -€92,658 | -€45,559 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,099 | -€92,658 | -€45,559 | -96.7% |
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 9 October 2026 via checked.be.