DHIS: 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.
DHIS
Largest movements
- Cash -€24,629
down €24,629 (-96.8%), from €25,434 to €805
mainly Trade debts (-€68,301) and Net result for the year (-€24,559)
- Stocks and contracts -€20,987
down €20,987 (-27.3%), from €76,769 to €55,782
- Receivables within one year -€20,409
down €20,409 (-57.7%), from €35,354 to €14,945
of which Other amounts receivable: -€18,522
- Financial fixed assets -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Trade debts -€68,301
down €68,301 (-58.8%), from €116,154 to €47,853
- Profit (loss) carried forward -€24,559
down €24,559, from €22,294 to -€2,265
- Debts after one year +€7,611
new in 2025: €7,611
- Tax, wage and social debts +€7,107
up €7,107 (+60.5%), from €11,748 to €18,855
of which Taxes: +€4,073
- Turnover -€129,661
down €129,661 (-23.8%), from €544,210 to €414,549
- Purchases and services -€112,017
down €112,017 (-22.7%), from €492,850 to €380,833
- Gross operating margin -€20,514
down €20,514 (-34.7%), from €59,084 to €38,570
- Staff costs -€11,385
down €11,385 (-20.6%), from €55,289 to €43,904
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 | €184,047 | €108,010 | -€76,037 | -41.3% |
| Fixed assets | 21/28 | €28,257 | €16,478 | -€11,779 | -41.7% |
| Intangible fixed assets | 21 | €1,000 | €0 | -€1,000 | -100.0% |
| Tangible fixed assets | 22/27 | €17,257 | €16,478 | -€779 | -4.5% |
| Plant, machinery and equipment | 23 | €11,487 | €11,024 | -€463 | -4.0% |
| Furniture and vehicles | 24 | €5,770 | €5,454 | -€316 | -5.5% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100.0% |
| Current assets | 29/58 | €155,790 | €91,532 | -€64,258 | -41.2% |
| Stocks and contracts in progress | 3 | €76,769 | €55,782 | -€20,987 | -27.3% |
| Stocks | 30/36 | €76,769 | €55,782 | -€20,987 | -27.3% |
| Amounts receivable within one year | 40/41 | €35,354 | €14,945 | -€20,409 | -57.7% |
| Trade receivables | 40 | €16,832 | €14,945 | -€1,887 | -11.2% |
| Other amounts receivable | 41 | €18,522 | - | -€18,522 | |
| Cash at bank and in hand | 54/58 | €25,434 | €805 | -€24,629 | -96.8% |
| Deferred charges and accrued income | 490/1 | €18,233 | €20,000 | +€1,767 | +9.7% |
| Total equity and liabilities | 10/49 | €184,047 | €108,010 | -€76,037 | -41.3% |
| Equity | 10/15 | €52,699 | €28,140 | -€24,559 | -46.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,855 | €11,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,294 | -€2,265 | -€24,559 | |
| Amounts payable | 17/49 | €131,348 | €79,870 | -€51,478 | -39.2% |
| Amounts payable after more than one year | 17 | - | €7,611 | +€7,611 | |
| Financial debts | 170/4 | - | €7,611 | +€7,611 | |
| Amounts payable within one year | 42/48 | €129,944 | €70,423 | -€59,521 | -45.8% |
| Financial debts | 43 | €1,130 | €2,188 | +€1,058 | +93.6% |
| Credit institutions | 430/8 | €1,130 | €2,188 | +€1,058 | +93.6% |
| Trade debts | 44 | €116,154 | €47,853 | -€68,301 | -58.8% |
| Suppliers | 440/4 | €116,154 | €47,853 | -€68,301 | -58.8% |
| Taxes, remuneration and social security | 45 | €11,748 | €18,855 | +€7,107 | +60.5% |
| Taxes | 450/3 | €11,748 | €15,821 | +€4,073 | +34.7% |
| Remuneration and social security | 454/9 | - | €3,034 | +€3,034 | |
| Other amounts payable | 47/48 | €912 | €1,527 | +€615 | +67.4% |
| Accrued charges and deferred income | 492/3 | €1,404 | €1,836 | +€432 | +30.8% |
| Turnover | 70 | €544,210 | €414,549 | -€129,661 | -23.8% |
| Non-recurring operating income | 76A | €7,724 | €4,854 | -€2,870 | -37.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €492,850 | €380,833 | -€112,017 | -22.7% |
| Remuneration, social security and pensions | 62 | €55,289 | €43,904 | -€11,385 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,310 | €6,365 | +€55 | +0.9% |
| Other operating charges | 640/8 | €4,894 | €7,529 | +€2,635 | +53.8% |
| Non-recurring operating charges | 66A | €2,015 | - | -€2,015 | |
| Gross operating margin | 9900 | €59,084 | €38,570 | -€20,514 | -34.7% |
| Operating profit (loss) | 9901 | -€9,424 | -€19,228 | -€9,804 | -104.0% |
| Financial income | 75/76B | €149 | €3 | -€146 | -98.0% |
| Recurring financial income | 75 | €149 | €3 | -€146 | -98.0% |
| Financial charges | 65/66B | €1,904 | €6,333 | +€4,429 | +232.6% |
| Recurring financial charges | 65 | €1,904 | €6,333 | +€4,429 | +232.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,179 | -€25,558 | -€14,379 | -128.6% |
| Income taxes | 67/77 | €2 | -€999 | -€1,001 | |
| Profit (loss) for the period | 9904 | -€11,181 | -€24,559 | -€13,378 | -119.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,181 | -€24,559 | -€13,378 | -119.6% |
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.