DH.PRO: what changed
Two fiscal 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.PRO
Largest movements
- Tangible fixed assets +€15,227
up €15,227 (+41.3%), from €36,828 to €52,055
of which Furniture and vehicles: +€11,812
- Cash +€14,930
up €14,930 (+56.7%), from €26,317 to €41,247
mainly Net result for the year (+€16,589) and Trade debts (+€13,218)
- Stocks and contracts +€4,150
up €4,150 (+35.6%), from €11,641 to €15,791
- Deferred charges and accrued income -€1,811
down €1,811 (-36.0%), from €5,033 to €3,222
- Receivables within one year +€1,493
up €1,493 (+6.3%), from €23,616 to €25,110
of which Trade receivables: +€1,285
- Profit (loss) carried forward +€16,589
up €16,589 (+35.7%), from €46,497 to €63,086
- Trade debts +€13,218
up €13,218 (+56.8%), from €23,268 to €36,486
of which Suppliers: +€13,218
- Other debts -€9,494
no longer reported in 2025 (was €9,494)
- Accrued charges and deferred income +€8,350
new in 2025: €8,350
- Tax, wage and social debts +€5,326
up €5,326 (+22.6%), from €23,519 to €28,845
of which Taxes: +€6,925
- Gross operating margin +€40,337
up €40,337 (+44.8%), from €90,057 to €130,394
- Staff costs +€27,697
up €27,697 (+38.9%), from €71,274 to €98,971
- Financial charges +€4,797
up €4,797, from -€1,409 to €3,388
- Taxes +€1,924
up €1,924 (+41.1%), from €4,680 to €6,604
- Depreciation +€1,901
up €1,901 (+771.8%), from €246 to €2,147
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.
Cash bridge derived
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 | €107,778 | €141,768 | +€33,990 | +31.5% |
| Fixed assets | 21/28 | €41,170 | €56,397 | +€15,227 | +37.0% |
| Tangible fixed assets | 22/27 | €36,828 | €52,055 | +€15,227 | +41.3% |
| Plant, machinery and equipment | 23 | €32,659 | €36,074 | +€3,415 | +10.5% |
| Furniture and vehicles | 24 | €1,669 | €13,481 | +€11,812 | +707.8% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,342 | €4,342 | = | 0.0% |
| Current assets | 29/58 | €66,608 | €85,371 | +€18,763 | +28.2% |
| Stocks and contracts in progress | 3 | €11,641 | €15,791 | +€4,150 | +35.6% |
| Stocks | 30/36 | €11,641 | €15,791 | +€4,150 | +35.6% |
| Amounts receivable within one year | 40/41 | €23,616 | €25,110 | +€1,493 | +6.3% |
| Trade receivables | 40 | €20,171 | €21,456 | +€1,285 | +6.4% |
| Other amounts receivable | 41 | €3,446 | €3,654 | +€208 | +6.0% |
| Cash at bank and in hand | 54/58 | €26,317 | €41,247 | +€14,930 | +56.7% |
| Deferred charges and accrued income | 490/1 | €5,033 | €3,222 | -€1,811 | -36.0% |
| Total equity and liabilities | 10/49 | €107,778 | €141,768 | +€33,990 | +31.5% |
| Equity | 10/15 | €51,497 | €68,086 | +€16,589 | +32.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,497 | €63,086 | +€16,589 | +35.7% |
| Amounts payable | 17/49 | €56,281 | €73,682 | +€17,400 | +30.9% |
| Amounts payable within one year | 42/48 | €56,281 | €65,332 | +€9,050 | +16.1% |
| Trade debts | 44 | €23,268 | €36,486 | +€13,218 | +56.8% |
| Suppliers | 440/4 | €22,104 | €35,322 | +€13,218 | +59.8% |
| Bills of exchange payable | 441 | €1,164 | €1,164 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,519 | €28,845 | +€5,326 | +22.6% |
| Taxes | 450/3 | €6,137 | €13,062 | +€6,925 | +112.8% |
| Remuneration and social security | 454/9 | €17,382 | €15,783 | -€1,599 | -9.2% |
| Other amounts payable | 47/48 | €9,494 | - | -€9,494 | |
| Accrued charges and deferred income | 492/3 | - | €8,350 | +€8,350 | |
| Remuneration, social security and pensions | 62 | €71,274 | €98,971 | +€27,697 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €2,147 | +€1,901 | +771.8% |
| Other operating charges | 640/8 | €2,804 | €2,695 | -€109 | -3.9% |
| Gross operating margin | 9900 | €90,057 | €130,394 | +€40,337 | +44.8% |
| Operating profit (loss) | 9901 | €15,732 | €26,581 | +€10,849 | +69.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -16.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -16.7% |
| Financial charges | 65/66B | -€1,409 | €3,388 | +€4,797 | |
| Recurring financial charges | 65 | -€1,409 | €3,388 | +€4,797 | |
| Profit (loss) for the period before taxes | 9903 | €17,142 | €23,193 | +€6,051 | +35.3% |
| Income taxes | 67/77 | €4,680 | €6,604 | +€1,924 | +41.1% |
| Profit (loss) for the period | 9904 | €12,462 | €16,589 | +€4,128 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,462 | €16,589 | +€4,128 | +33.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.