DHANIS: 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.
DHANIS
Largest movements
- Financial fixed assets +€24,000
up €24,000 (+17.6%), from €136,000 to €160,000
- Receivables within one year -€12,422
down €12,422 (-28.5%), from €43,636 to €31,214
- Tangible fixed assets -€9,080
down €9,080 (-28.5%), from €31,818 to €22,738
- Cash +€8,417
up €8,417 (+127.3%), from €6,610 to €15,026
mainly Receivables within one year (+€12,422) and Current portion of long-term debt (+€10,890)
- Deferred charges and accrued income +€2,389
up €2,389 (+3710.3%), from €64 to €2,453
- Current portion of long-term debt +€10,890
up €10,890 (+146.7%), from €7,422 to €18,312
- Tax, wage and social debts -€7,863
down €7,863 (-40.5%), from €19,417 to €11,554
of which Taxes: -€5,363
- Trade debts +€4,239
up €4,239 (+40.8%), from €10,381 to €14,620
- Profit (loss) carried forward +€2,403
up €2,403 (+16.7%), from €14,424 to €16,827
- Other operating charges -€17,064
down €17,064 (-95.9%), from €17,797 to €733
- Gross operating margin -€9,581
down €9,581 (-33.3%), from €28,806 to €19,225
- Financial charges +€3,808
up €3,808 (+118.1%), from €3,223 to €7,030
- Taxes -€3,120
no longer reported in 2025 (was €3,120)
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 | €218,127 | €231,431 | +€13,304 | +6.1% |
| Fixed assets | 21/28 | €167,818 | €182,738 | +€14,920 | +8.9% |
| Tangible fixed assets | 22/27 | €31,818 | €22,738 | -€9,080 | -28.5% |
| Furniture and vehicles | 24 | €31,818 | €22,738 | -€9,080 | -28.5% |
| Financial fixed assets | 28 | €136,000 | €160,000 | +€24,000 | +17.6% |
| Current assets | 29/58 | €50,310 | €48,693 | -€1,617 | -3.2% |
| Amounts receivable within one year | 40/41 | €43,636 | €31,214 | -€12,422 | -28.5% |
| Trade receivables | 40 | €43,636 | €31,214 | -€12,422 | -28.5% |
| Cash at bank and in hand | 54/58 | €6,610 | €15,026 | +€8,417 | +127.3% |
| Deferred charges and accrued income | 490/1 | €64 | €2,453 | +€2,389 | +3710.3% |
| Total equity and liabilities | 10/49 | €218,127 | €231,431 | +€13,304 | +6.1% |
| Equity | 10/15 | €18,424 | €20,827 | +€2,403 | +13.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,424 | €16,827 | +€2,403 | +16.7% |
| Amounts payable | 17/49 | €199,703 | €210,604 | +€10,901 | +5.5% |
| Amounts payable after more than one year | 17 | €156,089 | €156,528 | +€438 | +0.3% |
| Financial debts | 170/4 | €156,089 | €156,528 | +€438 | +0.3% |
| Amounts payable within one year | 42/48 | €43,614 | €52,252 | +€8,638 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €7,422 | €18,312 | +€10,890 | +146.7% |
| Trade debts | 44 | €10,381 | €14,620 | +€4,239 | +40.8% |
| Suppliers | 440/4 | €10,381 | €14,620 | +€4,239 | +40.8% |
| Taxes, remuneration and social security | 45 | €19,417 | €11,554 | -€7,863 | -40.5% |
| Taxes | 450/3 | €16,917 | €11,554 | -€5,363 | -31.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €6,395 | €7,766 | +€1,371 | +21.4% |
| Accrued charges and deferred income | 492/3 | - | €1,825 | +€1,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,080 | €9,080 | = | 0.0% |
| Other operating charges | 640/8 | €17,797 | €733 | -€17,064 | -95.9% |
| Gross operating margin | 9900 | €28,806 | €19,225 | -€9,581 | -33.3% |
| Operating profit (loss) | 9901 | €1,929 | €9,412 | +€7,483 | +387.9% |
| Financial income | 75/76B | €11 | €21 | +€10 | +89.1% |
| Recurring financial income | 75 | €11 | €21 | +€10 | +89.1% |
| Financial charges | 65/66B | €3,223 | €7,030 | +€3,808 | +118.1% |
| Recurring financial charges | 65 | €3,223 | €7,030 | +€3,808 | +118.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,283 | €2,403 | +€3,685 | |
| Income taxes | 67/77 | €3,120 | - | -€3,120 | |
| Profit (loss) for the period | 9904 | -€4,402 | €2,403 | +€6,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,402 | €2,403 | +€6,805 |
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 11 October 2026 via checked.be.