Dhont D BV: 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.
Dhont D BV
Largest movements
- Tangible fixed assets -€98,386
down €98,386 (-20.4%), from €481,792 to €383,406
of which Furniture and vehicles: -€96,594
- Cash -€11,333
down €11,333 (-5.0%), from €228,461 to €217,128
mainly Debts after one year (-€80,543) and Investment in fixed assets (net) (-€62,681)
- Stocks and contracts -€9,647
down €9,647 (-8.7%), from €110,821 to €101,173
- Debts after one year -€80,543
down €80,543 (-31.2%), from €258,034 to €177,491
- Reserves -€28,047
down €28,047 (-12.8%), from €219,925 to €191,878
of which Distributable reserves: -€17,173
- Depreciation -€9,498
down €9,498 (-5.6%), from €170,565 to €161,067
- Financial charges -€3,881
down €3,881 (-17.9%), from €21,714 to €17,833
- Taxes +€3,783
up €3,783 (+38.0%), from €9,968 to €13,751
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 | €895,000 | €785,686 | -€109,314 | -12.2% |
| Fixed assets | 21/28 | €481,792 | €383,406 | -€98,386 | -20.4% |
| Tangible fixed assets | 22/27 | €481,792 | €383,406 | -€98,386 | -20.4% |
| Plant, machinery and equipment | 23 | €165,908 | €164,116 | -€1,792 | -1.1% |
| Furniture and vehicles | 24 | €315,884 | €219,290 | -€96,594 | -30.6% |
| Current assets | 29/58 | €413,208 | €402,280 | -€10,927 | -2.6% |
| Stocks and contracts in progress | 3 | €110,821 | €101,173 | -€9,647 | -8.7% |
| Stocks | 30/36 | €110,821 | €101,173 | -€9,647 | -8.7% |
| Amounts receivable within one year | 40/41 | €66,780 | €72,748 | +€5,968 | +8.9% |
| Trade receivables | 40 | €64,211 | €55,191 | -€9,020 | -14.0% |
| Other amounts receivable | 41 | €2,569 | €17,557 | +€14,989 | +584% |
| Cash at bank and in hand | 54/58 | €228,461 | €217,128 | -€11,333 | -5.0% |
| Deferred charges and accrued income | 490/1 | €7,146 | €11,231 | +€4,084 | +57.2% |
| Total equity and liabilities | 10/49 | €895,000 | €785,686 | -€109,314 | -12.2% |
| Equity | 10/15 | €239,925 | €211,878 | -€28,047 | -11.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €219,925 | €191,878 | -€28,047 | -12.8% |
| Tax-exempt reserves | 132 | €30,752 | €19,878 | -€10,874 | -35.4% |
| Distributable reserves | 133 | €189,173 | €172,000 | -€17,173 | -9.1% |
| Provisions and deferred taxes | 16 | €10,251 | €6,626 | -€3,625 | -35.4% |
| Deferred taxes | 168 | €10,251 | €6,626 | -€3,625 | -35.4% |
| Amounts payable | 17/49 | €644,825 | €567,182 | -€77,642 | -12.0% |
| Amounts payable after more than one year | 17 | €258,034 | €177,491 | -€80,543 | -31.2% |
| Financial debts | 170/4 | €258,034 | €177,491 | -€80,543 | -31.2% |
| Amounts payable within one year | 42/48 | €382,574 | €386,136 | +€3,562 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €117,360 | €114,860 | -€2,500 | -2.1% |
| Trade debts | 44 | - | €4,954 | +€4,954 | |
| Suppliers | 440/4 | - | €4,954 | +€4,954 | |
| Taxes, remuneration and social security | 45 | €4,194 | €2,937 | -€1,257 | -30.0% |
| Taxes | 450/3 | €4,194 | €2,937 | -€1,257 | -30.0% |
| Other amounts payable | 47/48 | €261,020 | €263,385 | +€2,366 | +0.9% |
| Accrued charges and deferred income | 492/3 | €4,217 | €3,555 | -€662 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,565 | €161,067 | -€9,498 | -5.6% |
| Other operating charges | 640/8 | €6,603 | €6,576 | -€27 | -0.4% |
| Gross operating margin | 9900 | €214,445 | €215,357 | +€912 | +0.4% |
| Operating profit (loss) | 9901 | €37,276 | €47,713 | +€10,437 | +28.0% |
| Financial income | 75/76B | €122 | €4 | -€117 | -96.5% |
| Recurring financial income | 75 | €122 | €4 | -€117 | -96.5% |
| Financial charges | 65/66B | €21,714 | €17,833 | -€3,881 | -17.9% |
| Recurring financial charges | 65 | €21,714 | €17,833 | -€3,881 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €15,684 | €29,884 | +€14,201 | +90.5% |
| Transfer from deferred taxes | 780 | €3,625 | €3,625 | = | 0.0% |
| Income taxes | 67/77 | €9,968 | €13,751 | +€3,783 | +38.0% |
| Profit (loss) for the period | 9904 | €9,340 | €19,758 | +€10,418 | +112% |
| Transfer from tax-exempt reserves | 789 | €10,874 | €10,874 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,214 | €30,632 | +€10,418 | +51.5% |
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 31 October 2026 via checked.be.