dHeysLex: 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.
dHeysLex
Largest movements
- Financial fixed assets +€50,000
new in 2025: €50,000
- Cash +€28,822
up €28,822 (+29.7%), from €96,905 to €125,726
mainly Net result for the year (+€94,063) and Other debts (+€70,648)
- Receivables after one year -€8,640
no longer reported in 2025 (was €8,640)
- Tangible fixed assets -€5,202
down €5,202 (-17.0%), from €30,528 to €25,326
- Other debts +€70,648
up €70,648 (+183.9%), from €38,407 to €109,054
- Reserves -€14,991
down €14,991 (-14.2%), from €105,377 to €90,385
- Tax, wage and social debts +€10,565
new in 2025: €10,565
- Gross operating margin +€73,088
up €73,088 (+133.4%), from €54,770 to €127,858
- Taxes +€16,425
up €16,425 (+142.3%), from €11,544 to €27,968
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 | €146,729 | €213,012 | +€66,283 | +45.2% |
| Fixed assets | 21/28 | €30,528 | €75,326 | +€44,798 | +146.7% |
| Tangible fixed assets | 22/27 | €30,528 | €25,326 | -€5,202 | -17.0% |
| Furniture and vehicles | 24 | €30,528 | €25,326 | -€5,202 | -17.0% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €116,201 | €137,686 | +€21,485 | +18.5% |
| Amounts receivable after more than one year | 29 | €8,640 | - | -€8,640 | |
| Other amounts receivable | 291 | €8,640 | - | -€8,640 | |
| Amounts receivable within one year | 40/41 | €9,182 | €9,874 | +€693 | +7.5% |
| Other amounts receivable | 41 | €9,182 | €9,874 | +€693 | +7.5% |
| Cash at bank and in hand | 54/58 | €96,905 | €125,726 | +€28,822 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,475 | €2,086 | +€611 | +41.4% |
| Total equity and liabilities | 10/49 | €146,729 | €213,012 | +€66,283 | +45.2% |
| Equity | 10/15 | €107,377 | €92,385 | -€14,991 | -14.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €105,377 | €90,385 | -€14,991 | -14.2% |
| Distributable reserves | 133 | €105,377 | €90,385 | -€14,991 | -14.2% |
| Amounts payable | 17/49 | €39,352 | €120,626 | +€81,274 | +206.5% |
| Amounts payable within one year | 42/48 | €39,352 | €120,570 | +€81,218 | +206.4% |
| Trade debts | 44 | €945 | €951 | +€5 | +0.5% |
| Suppliers | 440/4 | €945 | €951 | +€5 | +0.5% |
| Taxes, remuneration and social security | 45 | - | €10,565 | +€10,565 | |
| Taxes | 450/3 | - | €10,565 | +€10,565 | |
| Other amounts payable | 47/48 | €38,407 | €109,054 | +€70,648 | +183.9% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,146 | €5,202 | +€56 | +1.1% |
| Other operating charges | 640/8 | €564 | €486 | -€78 | -13.8% |
| Gross operating margin | 9900 | €54,770 | €127,858 | +€73,088 | +133.4% |
| Operating profit (loss) | 9901 | €49,060 | €122,169 | +€73,110 | +149.0% |
| Financial income | 75/76B | €1,155 | €391 | -€764 | -66.1% |
| Recurring financial income | 75 | €1,155 | €391 | -€764 | -66.1% |
| Financial charges | 65/66B | €264 | €529 | +€265 | +100.2% |
| Recurring financial charges | 65 | €264 | €529 | +€265 | +100.2% |
| Profit (loss) for the period before taxes | 9903 | €49,950 | €122,032 | +€72,081 | +144.3% |
| Income taxes | 67/77 | €11,544 | €27,968 | +€16,425 | +142.3% |
| Profit (loss) for the period | 9904 | €38,407 | €94,063 | +€55,656 | +144.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,407 | €94,063 | +€55,656 | +144.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.