DH-INDUSTRY: 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.
DH-INDUSTRY
Largest movements
- Tangible fixed assets +€33,023
up €33,023 (+9.2%), from €359,741 to €392,764
of which Furniture and vehicles: +€17,594
- Receivables within one year +€15,120
up €15,120 (+9.4%), from €160,670 to €175,790
- Reserves +€52,951
new in 2025: €52,951
- Current portion of long-term debt +€21,610
up €21,610 (+63.1%), from €34,272 to €55,882
- Other debts -€16,289
down €16,289 (-21.1%), from €77,163 to €60,874
- Debts after one year -€8,603
down €8,603 (-3.7%), from €232,231 to €223,628
- Gross operating margin +€71,906
up €71,906 (+19.1%), from €375,708 to €447,614
- Staff costs +€54,419
up €54,419 (+21.0%), from €258,593 to €313,013
- Other operating charges +€8,700
up €8,700 (+78.5%), from €11,083 to €19,783
- Taxes +€6,223
new in 2025: €6,223
- Depreciation +€5,740
up €5,740 (+12.2%), from €47,063 to €52,803
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 | €522,064 | €569,998 | +€47,934 | +9.2% |
| Fixed assets | 21/28 | €359,741 | €392,764 | +€33,023 | +9.2% |
| Tangible fixed assets | 22/27 | €359,741 | €392,764 | +€33,023 | +9.2% |
| Land and buildings | 22 | €283,329 | €298,757 | +€15,428 | +5.4% |
| Furniture and vehicles | 24 | €76,413 | €94,007 | +€17,594 | +23.0% |
| Current assets | 29/58 | €162,323 | €177,234 | +€14,911 | +9.2% |
| Amounts receivable within one year | 40/41 | €160,670 | €175,790 | +€15,120 | +9.4% |
| Trade receivables | 40 | €160,670 | €175,790 | +€15,120 | +9.4% |
| Cash at bank and in hand | 54/58 | €252 | - | -€252 | |
| Deferred charges and accrued income | 490/1 | €1,400 | €1,444 | +€44 | +3.1% |
| Total equity and liabilities | 10/49 | €522,064 | €569,998 | +€47,934 | +9.2% |
| Equity | 10/15 | €101,264 | €148,900 | +€47,637 | +47.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | - | €52,951 | +€52,951 | |
| Tax-exempt reserves | 132 | - | €52,951 | +€52,951 | |
| Profit (loss) carried forward | 14 | €101,263 | €95,948 | -€5,314 | -5.2% |
| Amounts payable | 17/49 | €420,801 | €421,098 | +€297 | +0.1% |
| Amounts payable after more than one year | 17 | €232,231 | €223,628 | -€8,603 | -3.7% |
| Financial debts | 170/4 | €232,231 | €223,628 | -€8,603 | -3.7% |
| Amounts payable within one year | 42/48 | €188,018 | €196,430 | +€8,412 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €34,272 | €55,882 | +€21,610 | +63.1% |
| Financial debts | 43 | €713 | €1,052 | +€339 | +47.5% |
| Credit institutions | 430/8 | €713 | €1,052 | +€339 | +47.5% |
| Trade debts | 44 | €22,980 | €20,919 | -€2,061 | -9.0% |
| Suppliers | 440/4 | €22,980 | €20,919 | -€2,061 | -9.0% |
| Taxes, remuneration and social security | 45 | €52,891 | €57,704 | +€4,813 | +9.1% |
| Taxes | 450/3 | €16,668 | €16,509 | -€159 | -1.0% |
| Remuneration and social security | 454/9 | €36,223 | €41,195 | +€4,972 | +13.7% |
| Other amounts payable | 47/48 | €77,163 | €60,874 | -€16,289 | -21.1% |
| Accrued charges and deferred income | 492/3 | €551 | €1,040 | +€489 | +88.7% |
| Remuneration, social security and pensions | 62 | €258,593 | €313,013 | +€54,419 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,063 | €52,803 | +€5,740 | +12.2% |
| Other operating charges | 640/8 | €11,083 | €19,783 | +€8,700 | +78.5% |
| Gross operating margin | 9900 | €375,708 | €447,614 | +€71,906 | +19.1% |
| Operating profit (loss) | 9901 | €58,969 | €62,016 | +€3,046 | +5.2% |
| Financial charges | 65/66B | €8,732 | €8,156 | -€576 | -6.6% |
| Recurring financial charges | 65 | €8,732 | €8,156 | -€576 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €50,237 | €53,860 | +€3,622 | +7.2% |
| Income taxes | 67/77 | - | €6,223 | +€6,223 | |
| Profit (loss) for the period | 9904 | €50,237 | €47,637 | -€2,601 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,237 | €47,637 | -€2,601 | -5.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.