DHIBI: 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.
DHIBI
Largest movements
- Tangible fixed assets -€19,199
down €19,199 (-28.3%), from €67,960 to €48,761
- Cash +€15,540
up €15,540 (+9.4%), from €164,920 to €180,460
mainly Net result for the year (+€41,053) and Depreciation (+€21,620)
- Deferred charges and accrued income -€10,692
down €10,692 (-60.2%), from €17,750 to €7,059
- Debts after one year -€14,089
down €14,089 (-42.5%), from €33,179 to €19,090
- Profit (loss) carried forward -€4,967
down €4,967 (-2.7%), from €183,507 to €178,540
- Other debts +€2,910
up €2,910 (+57.1%), from €5,100 to €8,010
- Purchases and services -€81,431
no longer reported in 2025 (was €81,431)
- Gross operating margin -€1,530
down €1,530 (-1.9%), from €81,598 to €80,068
- Taxes -€1,079
down €1,079 (-7.2%), from €15,033 to €13,954
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 | €250,810 | €236,460 | -€14,351 | -5.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €68,140 | €48,941 | -€19,199 | -28.2% |
| Tangible fixed assets | 22/27 | €67,960 | €48,761 | -€19,199 | -28.3% |
| Furniture and vehicles | 24 | €67,960 | €48,761 | -€19,199 | -28.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €182,670 | €187,518 | +€4,848 | +2.7% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €164,920 | €180,460 | +€15,540 | +9.4% |
| Deferred charges and accrued income | 490/1 | €17,750 | €7,059 | -€10,692 | -60.2% |
| Total equity and liabilities | 10/49 | €250,810 | €236,460 | -€14,351 | -5.7% |
| Equity | 10/15 | €190,327 | €185,360 | -€4,967 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,507 | €178,540 | -€4,967 | -2.7% |
| Amounts payable | 17/49 | €60,483 | €51,099 | -€9,384 | -15.5% |
| Amounts payable after more than one year | 17 | €33,179 | €19,090 | -€14,089 | -42.5% |
| Financial debts | 170/4 | €33,179 | €19,090 | -€14,089 | -42.5% |
| Amounts payable within one year | 42/48 | €27,220 | €32,000 | +€4,780 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €13,607 | €13,846 | +€239 | +1.8% |
| Trade debts | 44 | €513 | €1,465 | +€952 | +185.8% |
| Suppliers | 440/4 | €513 | €1,465 | +€952 | +185.8% |
| Taxes, remuneration and social security | 45 | €8,000 | €8,679 | +€679 | +8.5% |
| Taxes | 450/3 | €8,000 | €8,679 | +€679 | +8.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,100 | €8,010 | +€2,910 | +57.1% |
| Accrued charges and deferred income | 492/3 | €84 | €9 | -€75 | -89.6% |
| Non-recurring operating income | 76A | €3 | €4 | +€2 | +66.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,431 | - | -€81,431 | |
| Remuneration, social security and pensions | 62 | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,098 | €21,620 | +€522 | +2.5% |
| Other operating charges | 640/8 | €2,002 | €1,681 | -€321 | -16.0% |
| Non-recurring operating charges | 66A | -€0 | - | +€0 | |
| Gross operating margin | 9900 | €81,598 | €80,068 | -€1,530 | -1.9% |
| Operating profit (loss) | 9901 | €58,498 | €56,637 | -€1,861 | -3.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,998 | €1,630 | -€368 | -18.4% |
| Recurring financial charges | 65 | €1,998 | €1,630 | -€368 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €56,500 | €55,007 | -€1,493 | -2.6% |
| Income taxes | 67/77 | €15,033 | €13,954 | -€1,079 | -7.2% |
| Profit (loss) for the period | 9904 | €41,467 | €41,053 | -€414 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,467 | €41,053 | -€414 | -1.0% |
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 2 October 2026 via checked.be.