DHANA: 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.
DHANA
Largest movements
- Cash +€1,292
up €1,292 (+46.1%), from €2,800 to €4,093
mainly Net result for the year (+€11,593) and Tax, wage and social debts (+€8,748)
- Deferred charges and accrued income +€569
new in 2025: €569
- Stocks and contracts +€543
up €543 (+12.6%), from €4,322 to €4,865
- Tangible fixed assets -€151
no longer reported in 2025 (was €151)
- Other debts -€12,864
down €12,864 (-31.1%), from €41,309 to €28,444
- Profit (loss) carried forward +€11,593
up €11,593 (+19.8%), from -€58,666 to -€47,073
- Tax, wage and social debts +€8,748
up €8,748 (+467.6%), from €1,871 to €10,619
of which Remuneration and social security: +€7,805
- Trade debts -€5,224
down €5,224 (-60.3%), from €8,660 to €3,436
- Gross operating margin +€11,363
up €11,363 (+190.9%), from €5,953 to €17,317
- Depreciation -€1,997
down €1,997 (-93.0%), from €2,149 to €151
- Staff costs +€1,909
up €1,909 (+85.2%), from €2,241 to €4,149
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 | €11,774 | €14,027 | +€2,253 | +19.1% |
| Fixed assets | 21/28 | €4,651 | €4,500 | -€151 | -3.3% |
| Tangible fixed assets | 22/27 | €151 | - | -€151 | |
| Plant, machinery and equipment | 23 | €151 | - | -€151 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €7,123 | €9,527 | +€2,404 | +33.7% |
| Stocks and contracts in progress | 3 | €4,322 | €4,865 | +€543 | +12.6% |
| Stocks | 30/36 | €4,322 | €4,865 | +€543 | +12.6% |
| Cash at bank and in hand | 54/58 | €2,800 | €4,093 | +€1,292 | +46.1% |
| Deferred charges and accrued income | 490/1 | - | €569 | +€569 | |
| Total equity and liabilities | 10/49 | €11,774 | €14,027 | +€2,253 | +19.1% |
| Equity | 10/15 | -€40,066 | -€28,473 | +€11,593 | +28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,666 | -€47,073 | +€11,593 | +19.8% |
| Amounts payable | 17/49 | €51,840 | €42,500 | -€9,340 | -18.0% |
| Amounts payable within one year | 42/48 | €51,840 | €42,500 | -€9,340 | -18.0% |
| Trade debts | 44 | €8,660 | €3,436 | -€5,224 | -60.3% |
| Suppliers | 440/4 | €8,660 | €3,436 | -€5,224 | -60.3% |
| Taxes, remuneration and social security | 45 | €1,871 | €10,619 | +€8,748 | +467.6% |
| Taxes | 450/3 | €1,579 | €2,523 | +€944 | +59.7% |
| Remuneration and social security | 454/9 | €291 | €8,096 | +€7,805 | +2677.7% |
| Other amounts payable | 47/48 | €41,309 | €28,444 | -€12,864 | -31.1% |
| Remuneration, social security and pensions | 62 | €2,241 | €4,149 | +€1,909 | +85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,149 | €151 | -€1,997 | -93.0% |
| Other operating charges | 640/8 | €1,058 | €1,089 | +€31 | +2.9% |
| Gross operating margin | 9900 | €5,953 | €17,317 | +€11,363 | +190.9% |
| Operating profit (loss) | 9901 | €506 | €11,927 | +€11,421 | +2257.1% |
| Financial charges | 65/66B | €187 | €334 | +€147 | +78.6% |
| Recurring financial charges | 65 | €187 | €334 | +€147 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | €319 | €11,593 | +€11,274 | +3534.2% |
| Profit (loss) for the period | 9904 | €319 | €11,593 | +€11,274 | +3534.2% |
| Profit (loss) for the period to be appropriated | 9905 | €319 | €11,593 | +€11,274 | +3534.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.