DHIM CONSULT: 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.
DHIM CONSULT
Largest movements
- Receivables within one year +€80,271
up €80,271 (+137.8%), from €58,248 to €138,519
of which Trade receivables: +€83,742
- Tangible fixed assets -€15,658
down €15,658 (-5.0%), from €310,102 to €294,445
- Other debts +€67,501
up €67,501 (+212.7%), from €31,742 to €99,243
- Debts after one year -€31,273
down €31,273 (-12.3%), from €254,001 to €222,728
- Profit (loss) carried forward +€22,740
up €22,740 (+59.8%), from €38,025 to €60,764
- Gross operating margin -€14,166
down €14,166 (-22.5%), from €63,034 to €48,868
- Staff costs -€7,265
down €7,265 (-99.3%), from €7,313 to €48
- Taxes -€1,358
down €1,358 (-18.3%), from €7,430 to €6,072
- Financial charges -€1,267
down €1,267 (-36.9%), from €3,433 to €2,166
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 | €370,206 | €433,274 | +€63,068 | +17.0% |
| Fixed assets | 21/28 | €310,385 | €294,728 | -€15,658 | -5.0% |
| Tangible fixed assets | 22/27 | €310,102 | €294,445 | -€15,658 | -5.0% |
| Land and buildings | 22 | €310,102 | €294,445 | -€15,658 | -5.0% |
| Financial fixed assets | 28 | €283 | €283 | = | 0.0% |
| Current assets | 29/58 | €59,821 | €138,546 | +€78,725 | +131.6% |
| Amounts receivable within one year | 40/41 | €58,248 | €138,519 | +€80,271 | +137.8% |
| Trade receivables | 40 | €54,768 | €138,510 | +€83,742 | +152.9% |
| Other amounts receivable | 41 | €3,480 | €9 | -€3,471 | -99.7% |
| Cash at bank and in hand | 54/58 | €1,573 | €27 | -€1,546 | -98.3% |
| Total equity and liabilities | 10/49 | €370,206 | €433,274 | +€63,068 | +17.0% |
| Equity | 10/15 | €42,025 | €64,764 | +€22,740 | +54.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,025 | €60,764 | +€22,740 | +59.8% |
| Amounts payable | 17/49 | €328,182 | €368,510 | +€40,328 | +12.3% |
| Amounts payable after more than one year | 17 | €254,001 | €222,728 | -€31,273 | -12.3% |
| Financial debts | 170/4 | €254,001 | €222,728 | -€31,273 | -12.3% |
| Amounts payable within one year | 42/48 | €74,181 | €145,782 | +€71,602 | +96.5% |
| Current portion of amounts payable after more than one year | 42 | €30,974 | €31,273 | +€300 | +1.0% |
| Trade debts | 44 | €1,263 | €1,464 | +€201 | +15.9% |
| Suppliers | 440/4 | €1,263 | €1,464 | +€201 | +15.9% |
| Taxes, remuneration and social security | 45 | €10,201 | €13,801 | +€3,600 | +35.3% |
| Taxes | 450/3 | €10,000 | €13,801 | +€3,801 | +38.0% |
| Remuneration and social security | 454/9 | €201 | - | -€201 | |
| Other amounts payable | 47/48 | €31,742 | €99,243 | +€67,501 | +212.7% |
| Remuneration, social security and pensions | 62 | €7,313 | €48 | -€7,265 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,658 | €15,658 | = | 0.0% |
| Other operating charges | 640/8 | €2,172 | €2,238 | +€66 | +3.0% |
| Gross operating margin | 9900 | €63,034 | €48,868 | -€14,166 | -22.5% |
| Operating profit (loss) | 9901 | €37,891 | €30,925 | -€6,966 | -18.4% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €3,433 | €2,166 | -€1,267 | -36.9% |
| Recurring financial charges | 65 | €3,433 | €2,166 | -€1,267 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €34,457 | €28,811 | -€5,646 | -16.4% |
| Income taxes | 67/77 | €7,430 | €6,072 | -€1,358 | -18.3% |
| Profit (loss) for the period | 9904 | €27,028 | €22,740 | -€4,288 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,028 | €22,740 | -€4,288 | -15.9% |
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 9 October 2026 via checked.be.