Dhios: 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.
Dhios
Largest movements
- Cash -€4,063
down €4,063 (-43.7%), from €9,291 to €5,227
mainly Tax, wage and social debts (-€8,632) and Net result for the year (-€3,838)
- Receivables within one year -€3,812
down €3,812 (-18.2%), from €21,000 to €17,188
of which Trade receivables: -€6,849
- Tangible fixed assets -€1,186
down €1,186 (-36.2%), from €3,278 to €2,092
- Deferred charges and accrued income -€526
down €526 (-16.8%), from €3,120 to €2,594
- Tax, wage and social debts -€8,632
down €8,632 (-33.1%), from €26,087 to €17,455
of which Remuneration and social security: -€11,596
- Profit (loss) carried forward -€3,838
down €3,838 (-43.4%), from -€8,847 to -€12,685
- Trade debts +€2,397
up €2,397 (+33.4%), from €7,169 to €9,566
- Short-term financial debts +€486
new in 2025: €486
- Gross operating margin -€30,874
down €30,874 (-57.3%), from €53,863 to €22,990
- Staff costs -€28,051
down €28,051 (-58.5%), from €47,925 to €19,873
- Taxes +€1,378
up €1,378 (+115%), from €1,198 to €2,575
- Other operating charges +€1,277
up €1,277 (+67.3%), from €1,897 to €3,174
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 | €36,689 | €27,102 | -€9,587 | -26.1% |
| Fixed assets | 21/28 | €3,278 | €2,092 | -€1,186 | -36.2% |
| Tangible fixed assets | 22/27 | €3,278 | €2,092 | -€1,186 | -36.2% |
| Furniture and vehicles | 24 | €3,278 | €2,092 | -€1,186 | -36.2% |
| Current assets | 29/58 | €33,411 | €25,010 | -€8,401 | -25.1% |
| Amounts receivable within one year | 40/41 | €21,000 | €17,188 | -€3,812 | -18.2% |
| Trade receivables | 40 | €15,603 | €8,753 | -€6,849 | -43.9% |
| Other amounts receivable | 41 | €5,398 | €8,435 | +€3,038 | +56.3% |
| Cash at bank and in hand | 54/58 | €9,291 | €5,227 | -€4,063 | -43.7% |
| Deferred charges and accrued income | 490/1 | €3,120 | €2,594 | -€526 | -16.8% |
| Total equity and liabilities | 10/49 | €36,689 | €27,102 | -€9,587 | -26.1% |
| Equity | 10/15 | €3,433 | -€404 | -€3,838 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,080 | €6,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,080 | €6,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,847 | -€12,685 | -€3,838 | -43.4% |
| Amounts payable | 17/49 | €33,256 | €27,507 | -€5,749 | -17.3% |
| Amounts payable within one year | 42/48 | €33,256 | €27,507 | -€5,749 | -17.3% |
| Financial debts | 43 | - | €486 | +€486 | |
| Credit institutions | 430/8 | - | €486 | +€486 | |
| Trade debts | 44 | €7,169 | €9,566 | +€2,397 | +33.4% |
| Suppliers | 440/4 | €7,169 | €9,566 | +€2,397 | +33.4% |
| Taxes, remuneration and social security | 45 | €26,087 | €17,455 | -€8,632 | -33.1% |
| Taxes | 450/3 | €7,404 | €10,369 | +€2,964 | +40.0% |
| Remuneration and social security | 454/9 | €18,682 | €7,086 | -€11,596 | -62.1% |
| Remuneration, social security and pensions | 62 | €47,925 | €19,873 | -€28,051 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €1,186 | +€98 | +9.0% |
| Other operating charges | 640/8 | €1,897 | €3,174 | +€1,277 | +67.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,863 | €22,990 | -€30,874 | -57.3% |
| Operating profit (loss) | 9901 | €2,955 | -€1,243 | -€4,197 | |
| Financial income | 75/76B | €96 | €455 | +€359 | +373% |
| Recurring financial income | 75 | €96 | €455 | +€359 | +373% |
| Financial charges | 65/66B | €315 | €475 | +€160 | +50.8% |
| Recurring financial charges | 65 | €315 | €475 | +€160 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €2,736 | -€1,262 | -€3,998 | |
| Income taxes | 67/77 | €1,198 | €2,575 | +€1,378 | +115% |
| Profit (loss) for the period | 9904 | €1,539 | -€3,838 | -€5,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,539 | -€3,838 | -€5,376 |
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 24 October 2026 via checked.be.