DBM & HLLE: 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.
DBM & HLLE
Largest movements
- Tangible fixed assets -€9,792
down €9,792 (-16.0%), from €61,198 to €51,407
- Deferred charges and accrued income -€1,324
no longer reported in 2025 (was €1,324)
- Cash -€870
down €870 (-20.5%), from €4,238 to €3,368
mainly Debts after one year (-€13,646) and Trade debts (-€1,144)
- Receivables within one year +€826
new in 2025: €826
- Debts after one year -€13,646
down €13,646 (-16.3%), from €83,751 to €70,105
- Profit (loss) carried forward +€2,952
up €2,952 (+7.7%), from -€38,251 to -€35,298
- Trade debts -€1,144
down €1,144 (-74.1%), from €1,543 to €400
- Gross operating margin +€991
up €991 (+5.6%), from €17,685 to €18,676
- Financial charges -€598
down €598 (-11.7%), from €5,090 to €4,492
- Other operating charges -€354
down €354 (-19.7%), from €1,794 to €1,440
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.
Derived cash bridge
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 | €66,761 | €55,601 | -€11,160 | -16.7% |
| Fixed assets | 21/28 | €61,198 | €51,407 | -€9,792 | -16.0% |
| Tangible fixed assets | 22/27 | €61,198 | €51,407 | -€9,792 | -16.0% |
| Land and buildings | 22 | €61,198 | €51,407 | -€9,792 | -16.0% |
| Current assets | 29/58 | €5,562 | €4,194 | -€1,368 | -24.6% |
| Amounts receivable within one year | 40/41 | - | €826 | +€826 | |
| Trade receivables | 40 | - | €826 | +€826 | |
| Cash at bank and in hand | 54/58 | €4,238 | €3,368 | -€870 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,324 | - | -€1,324 | |
| Total equity and liabilities | 10/49 | €66,761 | €55,601 | -€11,160 | -16.7% |
| Equity | 10/15 | -€32,051 | -€29,098 | +€2,952 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,251 | -€35,298 | +€2,952 | +7.7% |
| Amounts payable | 17/49 | €98,811 | €84,699 | -€14,113 | -14.3% |
| Amounts payable after more than one year | 17 | €83,751 | €70,105 | -€13,646 | -16.3% |
| Financial debts | 170/4 | €83,751 | €70,105 | -€13,646 | -16.3% |
| Amounts payable within one year | 42/48 | €14,663 | €14,242 | -€421 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €13,013 | €13,646 | +€633 | +4.9% |
| Trade debts | 44 | €1,543 | €400 | -€1,144 | -74.1% |
| Suppliers | 440/4 | €1,543 | €400 | -€1,144 | -74.1% |
| Taxes, remuneration and social security | 45 | €84 | €173 | +€89 | +106% |
| Taxes | 450/3 | €84 | €173 | +€89 | +106% |
| Other amounts payable | 47/48 | €23 | €23 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €397 | €352 | -€45 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,792 | €9,792 | = | 0.0% |
| Other operating charges | 640/8 | €1,794 | €1,440 | -€354 | -19.7% |
| Gross operating margin | 9900 | €17,685 | €18,676 | +€991 | +5.6% |
| Operating profit (loss) | 9901 | €6,100 | €7,444 | +€1,345 | +22.0% |
| Financial charges | 65/66B | €5,090 | €4,492 | -€598 | -11.7% |
| Recurring financial charges | 65 | €5,090 | €4,492 | -€598 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €1,010 | €2,952 | +€1,943 | +192% |
| Profit (loss) for the period | 9904 | €1,010 | €2,952 | +€1,943 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €1,010 | €2,952 | +€1,943 | +192% |
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 30 October 2026 via checked.be.