DHOMAC: 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.
DHOMAC
Largest movements
- Tangible fixed assets -€51,304
down €51,304 (-13.3%), from €385,109 to €333,805
of which Land and buildings: -€50,386
- Cash +€24,265
up €24,265 (+25.0%), from €96,999 to €121,264
mainly Investment in fixed assets (net) (+€39,436) and Other debts (+€19,275)
- Debts after one year -€44,979
down €44,979 (-50.8%), from €88,611 to €43,632
- Other debts +€19,275
up €19,275 (+7.8%), from €246,042 to €265,317
- Reserves +€13,089
up €13,089 (+11.2%), from €116,459 to €129,548
of which Distributable reserves: +€13,089
- Tax, wage and social debts -€5,812
down €5,812 (-66.3%), from €8,761 to €2,950
- Gross operating margin -€6,807
down €6,807 (-9.1%), from €75,110 to €68,302
- Depreciation -€2,295
down €2,295 (-16.2%), from €14,163 to €11,868
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 | €484,093 | €459,976 | -€24,117 | -5.0% |
| Fixed assets | 21/28 | €385,109 | €333,805 | -€51,304 | -13.3% |
| Tangible fixed assets | 22/27 | €385,109 | €333,805 | -€51,304 | -13.3% |
| Land and buildings | 22 | €383,822 | €333,435 | -€50,386 | -13.1% |
| Plant, machinery and equipment | 23 | €33 | €0 | -€33 | -100.0% |
| Other tangible fixed assets | 26 | €1,254 | €370 | -€885 | -70.5% |
| Current assets | 29/58 | €98,984 | €126,171 | +€27,187 | +27.5% |
| Amounts receivable within one year | 40/41 | €883 | €3,782 | +€2,898 | +328.2% |
| Trade receivables | 40 | €583 | €3,482 | +€2,898 | +497.0% |
| Other amounts receivable | 41 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,999 | €121,264 | +€24,265 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,102 | €1,126 | +€24 | +2.1% |
| Total equity and liabilities | 10/49 | €484,093 | €459,976 | -€24,117 | -5.0% |
| Equity | 10/15 | €128,859 | €141,948 | +€13,089 | +10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,459 | €129,548 | +€13,089 | +11.2% |
| Tax-exempt reserves | 132 | €23,925 | €23,925 | = | 0.0% |
| Distributable reserves | 133 | €92,534 | €105,623 | +€13,089 | +14.1% |
| Amounts payable | 17/49 | €355,234 | €318,029 | -€37,205 | -10.5% |
| Amounts payable after more than one year | 17 | €88,611 | €43,632 | -€44,979 | -50.8% |
| Financial debts | 170/4 | €88,611 | €43,632 | -€44,979 | -50.8% |
| Amounts payable within one year | 42/48 | €265,792 | €273,738 | +€7,947 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €8,056 | €4,363 | -€3,692 | -45.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,933 | €1,109 | -€1,824 | -62.2% |
| Suppliers | 440/4 | €2,933 | €1,109 | -€1,824 | -62.2% |
| Taxes, remuneration and social security | 45 | €8,761 | €2,950 | -€5,812 | -66.3% |
| Taxes | 450/3 | €8,761 | €2,950 | -€5,812 | -66.3% |
| Other amounts payable | 47/48 | €246,042 | €265,317 | +€19,275 | +7.8% |
| Accrued charges and deferred income | 492/3 | €832 | €658 | -€174 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,163 | €11,868 | -€2,295 | -16.2% |
| Other operating charges | 640/8 | €1,437 | €1,655 | +€218 | +15.2% |
| Non-recurring operating charges | 66A | - | €39,436 | +€39,436 | |
| Gross operating margin | 9900 | €75,110 | €68,302 | -€6,807 | -9.1% |
| Operating profit (loss) | 9901 | €59,510 | €15,344 | -€44,166 | -74.2% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100.0% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100.0% |
| Financial charges | 65/66B | €2,969 | €2,255 | -€714 | -24.0% |
| Recurring financial charges | 65 | €2,969 | €2,255 | -€714 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €56,561 | €13,089 | -€43,472 | -76.9% |
| Profit (loss) for the period | 9904 | €56,561 | €13,089 | -€43,472 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,561 | €13,089 | -€43,472 | -76.9% |
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 12 October 2026 via checked.be.