DE DHIMAN: 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.
DE DHIMAN
Largest movements
- Tangible fixed assets -€17,593
down €17,593 (-31.5%), from €55,849 to €38,256
of which Plant, machinery and equipment: -€13,247
- Cash -€6,059
down €6,059 (-53.6%), from €11,299 to €5,240
mainly Net result for the year (-€38,899) and Short-term financial debts (-€8,911)
- Stocks and contracts -€2,561
down €2,561 (-3.8%), from €66,800 to €64,239
- Profit (loss) carried forward -€38,899
down €38,899 (-90.2%), from -€43,121 to -€82,020
- Trade debts +€10,694
up €10,694 (+43.4%), from €24,626 to €35,320
- Short-term financial debts -€8,911
down €8,911 (-9.6%), from €92,344 to €83,433
- Current portion of long-term debt +€8,360
up €8,360, from €0 to €8,360
- Accrued charges and deferred income +€1,575
up €1,575, from €0 to €1,575
- Other operating charges +€14,136
up €14,136 (+305%), from €4,641 to €18,777
- Gross operating margin +€13,901
up €13,901 (+427%), from €3,254 to €17,155
- Depreciation +€1,648
up €1,648 (+8.4%), from €19,643 to €21,291
- Financial charges -€661
down €661 (-4.0%), from €16,332 to €15,672
- Staff costs +€314
new in 2025: €314
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 | €148,660 | €121,851 | -€26,809 | -18.0% |
| Fixed assets | 21/28 | €65,386 | €47,793 | -€17,593 | -26.9% |
| Tangible fixed assets | 22/27 | €55,849 | €38,256 | -€17,593 | -31.5% |
| Plant, machinery and equipment | 23 | €37,891 | €24,644 | -€13,247 | -35.0% |
| Furniture and vehicles | 24 | €17,959 | €13,612 | -€4,346 | -24.2% |
| Financial fixed assets | 28 | €9,537 | €9,537 | = | 0.0% |
| Current assets | 29/58 | €83,274 | €74,058 | -€9,215 | -11.1% |
| Stocks and contracts in progress | 3 | €66,800 | €64,239 | -€2,561 | -3.8% |
| Stocks | 30/36 | €66,800 | €64,239 | -€2,561 | -3.8% |
| Amounts receivable within one year | 40/41 | €3,680 | €3,430 | -€250 | -6.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,680 | €3,430 | -€250 | -6.8% |
| Cash at bank and in hand | 54/58 | €11,299 | €5,240 | -€6,059 | -53.6% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,149 | -€346 | -23.1% |
| Total equity and liabilities | 10/49 | €148,660 | €121,851 | -€26,809 | -18.0% |
| Equity | 10/15 | -€13,121 | -€52,020 | -€38,899 | -296% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,121 | -€82,020 | -€38,899 | -90.2% |
| Amounts payable | 17/49 | €161,781 | €173,871 | +€12,090 | +7.5% |
| Amounts payable within one year | 42/48 | €161,781 | €172,296 | +€10,515 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,360 | +€8,360 | |
| Financial debts | 43 | €92,344 | €83,433 | -€8,911 | -9.6% |
| Credit institutions | 430/8 | €92,344 | €83,433 | -€8,911 | -9.6% |
| Trade debts | 44 | €24,626 | €35,320 | +€10,694 | +43.4% |
| Suppliers | 440/4 | €24,626 | €35,320 | +€10,694 | +43.4% |
| Taxes, remuneration and social security | 45 | €4,512 | €3,739 | -€773 | -17.1% |
| Taxes | 450/3 | €1,458 | €589 | -€870 | -59.6% |
| Remuneration and social security | 454/9 | €3,054 | €3,150 | +€96 | +3.1% |
| Other amounts payable | 47/48 | €40,299 | €41,445 | +€1,145 | +2.8% |
| Accrued charges and deferred income | 492/3 | €0 | €1,575 | +€1,575 | |
| Remuneration, social security and pensions | 62 | - | €314 | +€314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,643 | €21,291 | +€1,648 | +8.4% |
| Other operating charges | 640/8 | €4,641 | €18,777 | +€14,136 | +305% |
| Gross operating margin | 9900 | €3,254 | €17,155 | +€13,901 | +427% |
| Operating profit (loss) | 9901 | -€21,030 | -€23,227 | -€2,197 | -10.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €16,332 | €15,672 | -€661 | -4.0% |
| Recurring financial charges | 65 | €16,332 | €15,672 | -€661 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,362 | -€38,899 | -€1,536 | -4.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€37,362 | -€38,899 | -€1,536 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,362 | -€38,899 | -€1,536 | -4.1% |
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 19 October 2026 via checked.be.