deHUB: 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.
deHUB
Largest movements
- Cash +€34,758
up €34,758 (+10.9%), from €320,181 to €354,939
mainly Net result for the year (+€66,452) and Deferred charges and accrued income (+€13,113)
- Deferred charges and accrued income -€13,113
down €13,113 (-89.9%), from €14,589 to €1,476
- Tangible fixed assets -€9,054
down €9,054 (-45.5%), from €19,916 to €10,863
of which Furniture and vehicles: -€8,760
- Receivables within one year -€4,973
no longer reported in 2025 (was €4,973)
- Reserves +€66,452
up €66,452 (+26.3%), from €252,424 to €318,876
- Other debts -€57,770
down €57,770 (-83.6%), from €69,105 to €11,334
- Purchases and services -€6,782
down €6,782 (-6.3%), from €108,259 to €101,478
- Turnover +€4,716
up €4,716 (+2.5%), from €191,585 to €196,302
- Gross operating margin +€4,450
up €4,450 (+4.7%), from €95,326 to €99,776
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 | €359,659 | €367,277 | +€7,618 | +2.1% |
| Fixed assets | 21/28 | €19,916 | €10,863 | -€9,054 | -45.5% |
| Tangible fixed assets | 22/27 | €19,916 | €10,863 | -€9,054 | -45.5% |
| Plant, machinery and equipment | 23 | €294 | - | -€294 | |
| Furniture and vehicles | 24 | €19,623 | €10,863 | -€8,760 | -44.6% |
| Current assets | 29/58 | €339,743 | €356,415 | +€16,672 | +4.9% |
| Amounts receivable within one year | 40/41 | €4,973 | - | -€4,973 | |
| Trade receivables | 40 | €4,973 | - | -€4,973 | |
| Cash at bank and in hand | 54/58 | €320,181 | €354,939 | +€34,758 | +10.9% |
| Deferred charges and accrued income | 490/1 | €14,589 | €1,476 | -€13,113 | -89.9% |
| Total equity and liabilities | 10/49 | €359,659 | €367,277 | +€7,618 | +2.1% |
| Equity | 10/15 | €273,149 | €339,600 | +€66,452 | +24.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €252,424 | €318,876 | +€66,452 | +26.3% |
| Distributable reserves | 133 | €252,424 | €318,876 | +€66,452 | +26.3% |
| Profit (loss) carried forward | 14 | €2,174 | €2,174 | = | 0.0% |
| Amounts payable | 17/49 | €86,510 | €27,677 | -€58,833 | -68.0% |
| Amounts payable within one year | 42/48 | €86,482 | €27,677 | -€58,805 | -68.0% |
| Trade debts | 44 | €857 | €1,676 | +€819 | +95.5% |
| Suppliers | 440/4 | €857 | €1,676 | +€819 | +95.5% |
| Taxes, remuneration and social security | 45 | €16,520 | €14,666 | -€1,854 | -11.2% |
| Taxes | 450/3 | €16,520 | €14,666 | -€1,854 | -11.2% |
| Other amounts payable | 47/48 | €69,105 | €11,334 | -€57,770 | -83.6% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Turnover | 70 | €191,585 | €196,302 | +€4,716 | +2.5% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €108,259 | €101,478 | -€6,782 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,658 | €9,054 | +€1,395 | +18.2% |
| Other operating charges | 640/8 | €236 | €62 | -€174 | -73.7% |
| Gross operating margin | 9900 | €95,326 | €99,776 | +€4,450 | +4.7% |
| Operating profit (loss) | 9901 | €87,432 | €90,661 | +€3,228 | +3.7% |
| Financial income | 75/76B | €1,475 | €1,842 | +€368 | +24.9% |
| Recurring financial income | 75 | €1,475 | €1,842 | +€368 | +24.9% |
| Financial charges | 65/66B | €163 | €120 | -€43 | -26.2% |
| Recurring financial charges | 65 | €163 | €120 | -€43 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €88,744 | €92,383 | +€3,639 | +4.1% |
| Income taxes | 67/77 | €25,462 | €25,931 | +€469 | +1.8% |
| Profit (loss) for the period | 9904 | €63,282 | €66,452 | +€3,169 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,282 | €66,452 | +€3,169 | +5.0% |
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 15 October 2026 via checked.be.