DEHIC: 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.
What changed
DEHIC
NACE 71.122, Land surveying
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,896
2024 · -€6,079+€12,975
Equity
€242,581
2024 · €235,685+€6,896
Cash
€96,717
2024 · €100,580-€3,863
Balance sheet total
€947,506
2024 · €982,354-€34,847
Largest movements
Assets
- Tangible fixed assets -€30,229
down €30,229 (-3.6%), from €839,194 to €808,965
of which Land and buildings: -€58,262
Equity and liabilities
- Debts after one year -€21,536
down €21,536 (-3.7%), from €580,837 to €559,301
- Other debts -€20,911
down €20,911 (-19.1%), from €109,627 to €88,716
Income statement
- Gross operating margin +€12,588
up €12,588 (+11.8%), from €106,654 to €119,241
- Depreciation -€1,624
down €1,624 (-2.1%), from €76,146 to €74,522
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.
Result 2024
-€6,079
Gross operating margin
+€12,588
Depreciation
+€1,624
Other operating charges
-€639
Financial income
-€0
Financial charges
-€1,004
Taxes
+€407
Result 2025
€6,896
raises the resultlowers the result
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.
From operations
+€56,912
Investment
-€44,293
Financing
-€16,482
Cash 2024
€100,580
From operations (derived)
+€56,912
Net result for the year
+€6,896
Depreciation
+€74,522
Receivables within one year
-€3,817
Deferred charges and accrued income
+€4,573
Trade debts
-€3,133
Tax, wage and social debts
-€314
Other debts
-€20,911
Accrued charges and deferred income
-€904
Investment (derived)
-€44,293
Investment in fixed assets (net)
-€44,293
Financing
-€16,482
Debts after one year
-€21,536
Current portion of long-term debt
+€5,053
Cash 2025
€96,717
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €982,354 | €947,506 | -€34,847 | -3.5% |
| Fixed assets | 21/28 | €861,994 | €831,765 | -€30,229 | -3.5% |
| Tangible fixed assets | 22/27 | €839,194 | €808,965 | -€30,229 | -3.6% |
| Land and buildings | 22 | €813,632 | €755,370 | -€58,262 | -7.2% |
| Plant, machinery and equipment | 23 | €6,992 | €7,725 | +€733 | +10.5% |
| Furniture and vehicles | 24 | €18,570 | €45,870 | +€27,300 | +147% |
| Financial fixed assets | 28 | €22,800 | €22,800 | = | 0.0% |
| Current assets | 29/58 | €120,360 | €115,741 | -€4,618 | -3.8% |
| Amounts receivable within one year | 40/41 | €14,786 | €18,603 | +€3,817 | +25.8% |
| Trade receivables | 40 | €14,167 | €17,845 | +€3,678 | +26.0% |
| Other amounts receivable | 41 | €619 | €758 | +€139 | +22.5% |
| Cash at bank and in hand | 54/58 | €100,580 | €96,717 | -€3,863 | -3.8% |
| Deferred charges and accrued income | 490/1 | €4,994 | €421 | -€4,573 | -91.6% |
| Total equity and liabilities | 10/49 | €982,354 | €947,506 | -€34,847 | -3.5% |
| Equity | 10/15 | €235,685 | €242,581 | +€6,896 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €179,764 | €180,581 | +€817 | +0.5% |
| Tax-exempt reserves | 132 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €177,864 | €178,681 | +€817 | +0.5% |
| Profit (loss) carried forward | 14 | -€6,079 | €0 | +€6,079 | |
| Amounts payable | 17/49 | €746,669 | €704,926 | -€41,744 | -5.6% |
| Amounts payable after more than one year | 17 | €580,837 | €559,301 | -€21,536 | -3.7% |
| Financial debts | 170/4 | €580,837 | €559,301 | -€21,536 | -3.7% |
| Amounts payable within one year | 42/48 | €164,928 | €145,624 | -€19,304 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €44,718 | €49,771 | +€5,053 | +11.3% |
| Trade debts | 44 | €5,549 | €2,416 | -€3,133 | -56.5% |
| Suppliers | 440/4 | €5,549 | €2,416 | -€3,133 | -56.5% |
| Taxes, remuneration and social security | 45 | €5,035 | €4,721 | -€314 | -6.2% |
| Taxes | 450/3 | €5,035 | €4,721 | -€314 | -6.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €109,627 | €88,716 | -€20,911 | -19.1% |
| Accrued charges and deferred income | 492/3 | €904 | €0 | -€904 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,146 | €74,522 | -€1,624 | -2.1% |
| Other operating charges | 640/8 | €9,895 | €10,534 | +€639 | +6.5% |
| Gross operating margin | 9900 | €106,654 | €119,241 | +€12,588 | +11.8% |
| Operating profit (loss) | 9901 | €20,612 | €34,185 | +€13,573 | +65.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €26,097 | €27,101 | +€1,004 | +3.8% |
| Recurring financial charges | 65 | €26,097 | €27,101 | +€1,004 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,485 | €7,084 | +€12,569 | |
| Income taxes | 67/77 | €594 | €187 | -€407 | -68.4% |
| Profit (loss) for the period | 9904 | -€6,079 | €6,896 | +€12,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,079 | €6,896 | +€12,975 |
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 13 October 2026 via checked.be.