DHATU: 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.
DHATU
Largest movements
- Cash +€13,946
up €13,946 (+14.6%), from €95,722 to €109,668
mainly Depreciation (+€5,624) and Other debts (+€3,468)
- Tangible fixed assets -€5,624
down €5,624 (-61.5%), from €9,143 to €3,519
- Receivables within one year -€3,328
down €3,328 (-34.6%), from €9,629 to €6,301
of which Trade receivables: -€5,049
- Other debts +€3,468
up €3,468 (+86.2%), from €4,023 to €7,492
- Taxes +€1,048
up €1,048 (+819%), from €128 to €1,176
- Depreciation -€785
down €785 (-12.2%), from €6,409 to €5,624
- Gross operating margin -€487
down €487 (-6.6%), from €7,430 to €6,942
- Financial charges -€190
down €190 (-318%), from -€60 to -€250
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 | €118,143 | €123,237 | +€5,094 | +4.3% |
| Fixed assets | 21/28 | €10,073 | €4,449 | -€5,624 | -55.8% |
| Tangible fixed assets | 22/27 | €9,143 | €3,519 | -€5,624 | -61.5% |
| Furniture and vehicles | 24 | €9,143 | €3,519 | -€5,624 | -61.5% |
| Financial fixed assets | 28 | €930 | €930 | = | 0.0% |
| Current assets | 29/58 | €108,071 | €118,788 | +€10,718 | +9.9% |
| Stocks and contracts in progress | 3 | €1,653 | €1,653 | = | 0.0% |
| Stocks | 30/36 | €1,653 | €1,653 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,629 | €6,301 | -€3,328 | -34.6% |
| Trade receivables | 40 | €5,352 | €303 | -€5,049 | -94.3% |
| Other amounts receivable | 41 | €4,276 | €5,998 | +€1,721 | +40.2% |
| Cash at bank and in hand | 54/58 | €95,722 | €109,668 | +€13,946 | +14.6% |
| Deferred charges and accrued income | 490/1 | €1,067 | €1,167 | +€100 | +9.4% |
| Total equity and liabilities | 10/49 | €118,143 | €123,237 | +€5,094 | +4.3% |
| Equity | 10/15 | €113,323 | €113,336 | +€12 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,776 | €121,776 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €121,776 | €121,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,653 | -€14,641 | +€12 | +0.1% |
| Amounts payable | 17/49 | €4,820 | €9,902 | +€5,082 | +105% |
| Amounts payable within one year | 42/48 | €4,153 | €9,167 | +€5,014 | +121% |
| Trade debts | 44 | €0 | €545 | +€545 | |
| Suppliers | 440/4 | €0 | €545 | +€545 | |
| Taxes, remuneration and social security | 45 | €130 | €1,130 | +€1,000 | +769% |
| Taxes | 450/3 | €130 | €1,130 | +€1,000 | +769% |
| Other amounts payable | 47/48 | €4,023 | €7,492 | +€3,468 | +86.2% |
| Accrued charges and deferred income | 492/3 | €667 | €735 | +€68 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,409 | €5,624 | -€785 | -12.2% |
| Other operating charges | 640/8 | €320 | €380 | +€60 | +18.8% |
| Gross operating margin | 9900 | €7,430 | €6,942 | -€487 | -6.6% |
| Operating profit (loss) | 9901 | €701 | €939 | +€237 | +33.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | -€60 | -€250 | -€190 | -318% |
| Recurring financial charges | 65 | -€60 | -€250 | -€190 | -318% |
| Profit (loss) for the period before taxes | 9903 | €762 | €1,189 | +€427 | +56.0% |
| Income taxes | 67/77 | €128 | €1,176 | +€1,048 | +819% |
| Profit (loss) for the period | 9904 | €634 | €12 | -€622 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €634 | €12 | -€622 | -98.1% |
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 21 October 2026 via checked.be.