DHAENE TAILOR: 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.
DHAENE TAILOR
Largest movements
- Cash +€10,013
up €10,013 (+20.0%), from €50,047 to €60,060
mainly Net result for the year (+€7,424) and Depreciation (+€6,929)
- Stocks and contracts +€8,939
up €8,939 (+7.0%), from €126,845 to €135,784
- Tangible fixed assets -€6,546
down €6,546 (-34.0%), from €19,266 to €12,720
of which Plant, machinery and equipment: -€6,126
- Deferred charges and accrued income -€2,658
down €2,658 (-18.9%), from €14,038 to €11,380
- Profit (loss) carried forward +€7,424
up €7,424 (+98.1%), from -€7,569 to -€144
- Trade debts +€5,425
up €5,425 (+49.5%), from €10,952 to €16,377
- Tax, wage and social debts +€4,502
up €4,502 (+18.0%), from €25,071 to €29,573
of which Taxes: +€4,413
- Advances received -€4,363
down €4,363 (-31.8%), from €13,709 to €9,346
- Debts after one year -€3,000
down €3,000 (-4.8%), from €62,000 to €59,000
- Financial income -€3,237
down €3,237 (-48.6%), from €6,660 to €3,423
- Taxes +€3,011
up €3,011 (+506%), from €595 to €3,607
- Gross operating margin +€2,049
up €2,049 (+4.9%), from €41,972 to €44,021
- Staff costs +€1,249
up €1,249 (+5.7%), from €21,996 to €23,245
- Financial charges +€491
up €491 (+12.6%), from €3,903 to €4,394
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 | €218,369 | €228,902 | +€10,533 | +4.8% |
| Fixed assets | 21/28 | €20,007 | €13,078 | -€6,929 | -34.6% |
| Intangible fixed assets | 21 | €550 | €167 | -€383 | -69.7% |
| Tangible fixed assets | 22/27 | €19,266 | €12,720 | -€6,546 | -34.0% |
| Land and buildings | 22 | €840 | €420 | -€420 | -50.0% |
| Plant, machinery and equipment | 23 | €18,426 | €12,300 | -€6,126 | -33.2% |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €198,362 | €215,824 | +€17,462 | +8.8% |
| Stocks and contracts in progress | 3 | €126,845 | €135,784 | +€8,939 | +7.0% |
| Stocks | 30/36 | €126,845 | €135,784 | +€8,939 | +7.0% |
| Amounts receivable within one year | 40/41 | €7,431 | €8,600 | +€1,168 | +15.7% |
| Trade receivables | 40 | €4,116 | €3,496 | -€620 | -15.1% |
| Other amounts receivable | 41 | €3,315 | €5,104 | +€1,789 | +54.0% |
| Cash at bank and in hand | 54/58 | €50,047 | €60,060 | +€10,013 | +20.0% |
| Deferred charges and accrued income | 490/1 | €14,038 | €11,380 | -€2,658 | -18.9% |
| Total equity and liabilities | 10/49 | €218,369 | €228,902 | +€10,533 | +4.8% |
| Equity | 10/15 | €102,431 | €109,856 | +€7,424 | +7.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,569 | -€144 | +€7,424 | +98.1% |
| Amounts payable | 17/49 | €115,938 | €119,046 | +€3,109 | +2.7% |
| Amounts payable after more than one year | 17 | €62,000 | €59,000 | -€3,000 | -4.8% |
| Financial debts | 170/4 | €62,000 | €59,000 | -€3,000 | -4.8% |
| Amounts payable within one year | 42/48 | €50,098 | €55,763 | +€5,665 | +11.3% |
| Trade debts | 44 | €10,952 | €16,377 | +€5,425 | +49.5% |
| Suppliers | 440/4 | €10,952 | €16,377 | +€5,425 | +49.5% |
| Advances received on contracts in progress | 46 | €13,709 | €9,346 | -€4,363 | -31.8% |
| Taxes, remuneration and social security | 45 | €25,071 | €29,573 | +€4,502 | +18.0% |
| Taxes | 450/3 | €22,351 | €26,764 | +€4,413 | +19.7% |
| Remuneration and social security | 454/9 | €2,720 | €2,809 | +€89 | +3.3% |
| Other amounts payable | 47/48 | €366 | €466 | +€100 | +27.3% |
| Accrued charges and deferred income | 492/3 | €3,840 | €4,283 | +€443 | +11.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €21,996 | €23,245 | +€1,249 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,929 | €6,929 | = | 0.0% |
| Other operating charges | 640/8 | €2,230 | €1,844 | -€386 | -17.3% |
| Gross operating margin | 9900 | €41,972 | €44,021 | +€2,049 | +4.9% |
| Operating profit (loss) | 9901 | €10,816 | €12,002 | +€1,186 | +11.0% |
| Financial income | 75/76B | €6,660 | €3,423 | -€3,237 | -48.6% |
| Recurring financial income | 75 | €6,660 | €3,423 | -€3,237 | -48.6% |
| Financial charges | 65/66B | €3,903 | €4,394 | +€491 | +12.6% |
| Recurring financial charges | 65 | €3,903 | €4,394 | +€491 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €13,573 | €11,031 | -€2,542 | -18.7% |
| Income taxes | 67/77 | €595 | €3,607 | +€3,011 | +506% |
| Profit (loss) for the period | 9904 | €12,978 | €7,424 | -€5,553 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,978 | €7,424 | -€5,553 | -42.8% |
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.