DHONT-HOBBY: 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-HOBBY
Largest movements
- Receivables within one year +€19,022
up €19,022 (+38.0%), from €50,067 to €69,088
- Cash +€4,379
up €4,379 (+22.4%), from €19,582 to €23,961
mainly Net result for the year (+€22,373) and Tax, wage and social debts (+€1,028)
- Reserves +€22,373
up €22,373 (+24.2%), from €92,286 to €114,660
- Gross operating margin +€11,244
up €11,244 (+82.1%), from €13,690 to €24,934
- Taxes +€1,028
up €1,028 (+85.0%), from €1,210 to €2,237
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 | €112,096 | €135,497 | +€23,401 | +20.9% |
| Fixed assets | 21/28 | €37,760 | €37,760 | = | 0.0% |
| Financial fixed assets | 28 | €37,760 | €37,760 | = | 0.0% |
| Current assets | 29/58 | €74,336 | €97,737 | +€23,401 | +31.5% |
| Amounts receivable within one year | 40/41 | €50,067 | €69,088 | +€19,022 | +38.0% |
| Other amounts receivable | 41 | €50,067 | €69,088 | +€19,022 | +38.0% |
| Cash at bank and in hand | 54/58 | €19,582 | €23,961 | +€4,379 | +22.4% |
| Deferred charges and accrued income | 490/1 | €4,688 | €4,688 | = | 0.0% |
| Total equity and liabilities | 10/49 | €112,096 | €135,497 | +€23,401 | +20.9% |
| Equity | 10/15 | €110,886 | €133,260 | +€22,373 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,286 | €114,660 | +€22,373 | +24.2% |
| Distributable reserves | 133 | €92,286 | €114,660 | +€22,373 | +24.2% |
| Amounts payable | 17/49 | €1,210 | €2,237 | +€1,028 | +85.0% |
| Amounts payable within one year | 42/48 | €1,210 | €2,237 | +€1,028 | +85.0% |
| Taxes, remuneration and social security | 45 | €1,210 | €2,237 | +€1,028 | +85.0% |
| Taxes | 450/3 | €1,210 | €2,237 | +€1,028 | +85.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,690 | €24,934 | +€11,244 | +82.1% |
| Operating profit (loss) | 9901 | €13,303 | €24,535 | +€11,232 | +84.4% |
| Financial income | 75/76B | €75 | €148 | +€73 | +96.8% |
| Recurring financial income | 75 | €75 | €148 | +€73 | +96.8% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €13,306 | €24,611 | +€11,305 | +85.0% |
| Income taxes | 67/77 | €1,210 | €2,237 | +€1,028 | +85.0% |
| Profit (loss) for the period | 9904 | €12,096 | €22,373 | +€10,277 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,096 | €22,373 | +€10,277 | +85.0% |
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 17 October 2026 via checked.be.