DATHOJO: 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.
DATHOJO
Largest movements
- Cash -€65,931
down €65,931 (-67.9%), from €97,169 to €31,238
mainly Investment in fixed assets (net) (-€72,508) and Receivables within one year (-€59,877)
- Receivables within one year +€59,877
up €59,877 (+73.2%), from €81,849 to €141,726
of which Trade receivables: +€62,786
- Reserves -€23,000
down €23,000 (-16.8%), from €137,000 to €114,000
of which Distributable reserves: -€23,000
- Other debts +€19,220
up €19,220 (+2230.9%), from €862 to €20,082
- Trade debts +€9,061
up €9,061 (+20.4%), from €44,498 to €53,559
- Tax, wage and social debts -€6,734
down €6,734 (-75.3%), from €8,946 to €2,212
- Taxes +€2,437
new in 2025: €2,437
- Depreciation -€1,764
down €1,764 (-2.4%), from €72,829 to €71,065
- Gross operating margin -€1,486
down €1,486 (-1.6%), from €91,174 to €89,689
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 | €496,384 | €495,139 | -€1,245 | -0.3% |
| Fixed assets | 21/28 | €317,367 | €318,809 | +€1,443 | +0.5% |
| Tangible fixed assets | 22/27 | €317,367 | €318,809 | +€1,443 | +0.5% |
| Land and buildings | 22 | €261,496 | €227,927 | -€33,569 | -12.8% |
| Plant, machinery and equipment | 23 | €39,563 | €78,182 | +€38,618 | +97.6% |
| Furniture and vehicles | 24 | €16,307 | €12,701 | -€3,606 | -22.1% |
| Current assets | 29/58 | €179,018 | €176,330 | -€2,688 | -1.5% |
| Amounts receivable within one year | 40/41 | €81,849 | €141,726 | +€59,877 | +73.2% |
| Trade receivables | 40 | €74,755 | €137,541 | +€62,786 | +84.0% |
| Other amounts receivable | 41 | €7,094 | €4,185 | -€2,909 | -41.0% |
| Cash at bank and in hand | 54/58 | €97,169 | €31,238 | -€65,931 | -67.9% |
| Deferred charges and accrued income | 490/1 | - | €3,366 | +€3,366 | |
| Total equity and liabilities | 10/49 | €496,384 | €495,139 | -€1,245 | -0.3% |
| Equity | 10/15 | €437,079 | €414,286 | -€22,793 | -5.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €137,000 | €114,000 | -€23,000 | -16.8% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €107,000 | €84,000 | -€23,000 | -21.5% |
| Profit (loss) carried forward | 14 | €79 | €286 | +€207 | +261.1% |
| Amounts payable | 17/49 | €59,305 | €80,853 | +€21,548 | +36.3% |
| Amounts payable within one year | 42/48 | €54,305 | €75,853 | +€21,548 | +39.7% |
| Trade debts | 44 | €44,498 | €53,559 | +€9,061 | +20.4% |
| Suppliers | 440/4 | €44,498 | €53,559 | +€9,061 | +20.4% |
| Taxes, remuneration and social security | 45 | €8,946 | €2,212 | -€6,734 | -75.3% |
| Taxes | 450/3 | €8,946 | €2,212 | -€6,734 | -75.3% |
| Other amounts payable | 47/48 | €862 | €20,082 | +€19,220 | +2230.9% |
| Accrued charges and deferred income | 492/3 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,829 | €71,065 | -€1,764 | -2.4% |
| Other operating charges | 640/8 | €13,566 | €13,359 | -€208 | -1.5% |
| Gross operating margin | 9900 | €91,174 | €89,689 | -€1,486 | -1.6% |
| Operating profit (loss) | 9901 | €4,779 | €5,265 | +€486 | +10.2% |
| Financial income | 75/76B | €101 | €0 | -€101 | -99.9% |
| Recurring financial income | 75 | €101 | €0 | -€101 | -99.9% |
| Financial charges | 65/66B | €241 | €621 | +€380 | +157.8% |
| Recurring financial charges | 65 | €241 | €621 | +€380 | +157.8% |
| Profit (loss) for the period before taxes | 9903 | €4,639 | €4,644 | +€5 | +0.1% |
| Income taxes | 67/77 | - | €2,437 | +€2,437 | |
| Profit (loss) for the period | 9904 | €4,639 | €2,207 | -€2,432 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,639 | €2,207 | -€2,432 | -52.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.