DHAREU INTERIEUR: 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.
DHAREU INTERIEUR
Largest movements
- Receivables within one year +€28,039
up €28,039 (+95.6%), from €29,335 to €57,375
of which Trade receivables: +€32,603
- Stocks and contracts -€12,644
down €12,644 (-69.0%), from €18,320 to €5,676
of which Stocks: -€12,644
- Cash +€6,598
up €6,598 (+7.6%), from €86,501 to €93,098
mainly Other debts (+€37,346) and Net result for the year (+€24,399)
- Other debts +€37,346
up €37,346 (+177%), from €21,079 to €58,425
- Reserves -€28,806
down €28,806 (-39.0%), from €73,800 to €44,994
- Trade debts +€19,461
up €19,461 (+90.0%), from €21,617 to €41,078
- Accrued charges and deferred income -€12,000
down €12,000 (-100%), from €12,000 to €0
- Tax, wage and social debts +€10,925
up €10,925 (+288%), from €3,793 to €14,719
of which Taxes: +€9,921
- Gross operating margin +€9,545
up €9,545 (+22.7%), from €42,072 to €51,617
- Depreciation -€7,151
down €7,151 (-41.4%), from €17,289 to €10,139
- Taxes +€4,120
up €4,120 (+47.8%), from €8,614 to €12,734
- Financial charges +€958
up €958 (+49.8%), from €1,923 to €2,881
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 | €159,160 | €179,912 | +€20,753 | +13.0% |
| Fixed assets | 21/28 | €22,797 | €21,639 | -€1,158 | -5.1% |
| Tangible fixed assets | 22/27 | €22,097 | €20,939 | -€1,158 | -5.2% |
| Plant, machinery and equipment | 23 | €5,992 | €6,190 | +€198 | +3.3% |
| Furniture and vehicles | 24 | €1,843 | €5,826 | +€3,983 | +216% |
| Leasing and similar rights | 25 | €14,262 | €8,923 | -€5,339 | -37.4% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €136,362 | €158,273 | +€21,911 | +16.1% |
| Stocks and contracts in progress | 3 | €18,320 | €5,676 | -€12,644 | -69.0% |
| Stocks | 30/36 | €18,320 | €5,676 | -€12,644 | -69.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,335 | €57,375 | +€28,039 | +95.6% |
| Trade receivables | 40 | €22,740 | €55,343 | +€32,603 | +143% |
| Other amounts receivable | 41 | €6,596 | €2,032 | -€4,564 | -69.2% |
| Cash at bank and in hand | 54/58 | €86,501 | €93,098 | +€6,598 | +7.6% |
| Deferred charges and accrued income | 490/1 | €2,206 | €2,124 | -€82 | -3.7% |
| Total equity and liabilities | 10/49 | €159,160 | €179,912 | +€20,753 | +13.0% |
| Equity | 10/15 | €78,763 | €49,958 | -€28,806 | -36.6% |
| Contributions | 10/11 | €4,964 | €4,964 | = | 0.0% |
| Reserves | 13 | €73,800 | €44,994 | -€28,806 | -39.0% |
| Distributable reserves | 133 | €73,800 | €44,994 | -€28,806 | -39.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,396 | €129,955 | +€49,558 | +61.6% |
| Amounts payable after more than one year | 17 | €9,732 | €4,001 | -€5,731 | -58.9% |
| Financial debts | 170/4 | €9,732 | €4,001 | -€5,731 | -58.9% |
| Amounts payable within one year | 42/48 | €58,664 | €125,953 | +€67,290 | +115% |
| Current portion of amounts payable after more than one year | 42 | €12,175 | €11,731 | -€444 | -3.6% |
| Trade debts | 44 | €21,617 | €41,078 | +€19,461 | +90.0% |
| Suppliers | 440/4 | €21,617 | €41,078 | +€19,461 | +90.0% |
| Taxes, remuneration and social security | 45 | €3,793 | €14,719 | +€10,925 | +288% |
| Taxes | 450/3 | €2,614 | €12,535 | +€9,921 | +380% |
| Remuneration and social security | 454/9 | €1,180 | €2,184 | +€1,004 | +85.1% |
| Other amounts payable | 47/48 | €21,079 | €58,425 | +€37,346 | +177% |
| Accrued charges and deferred income | 492/3 | €12,000 | €0 | -€12,000 | -100% |
| Non-recurring operating income | 76A | - | €11,240 | +€11,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,289 | €10,139 | -€7,151 | -41.4% |
| Other operating charges | 640/8 | €1,964 | €1,465 | -€499 | -25.4% |
| Gross operating margin | 9900 | €42,072 | €51,617 | +€9,545 | +22.7% |
| Operating profit (loss) | 9901 | €22,818 | €40,014 | +€17,195 | +75.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,923 | €2,881 | +€958 | +49.8% |
| Recurring financial charges | 65 | €1,923 | €2,881 | +€958 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €20,895 | €37,133 | +€16,238 | +77.7% |
| Income taxes | 67/77 | €8,614 | €12,734 | +€4,120 | +47.8% |
| Profit (loss) for the period | 9904 | €12,282 | €24,399 | +€12,117 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,282 | €24,399 | +€12,117 | +98.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.