DHRB: what changed
Two fiscal 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.
DHRB
Largest movements
- Receivables within one year +€47,001
up €47,001 (+1446.6%), from €3,249 to €50,250
of which Trade receivables: +€50,250
- Current portion of long-term debt -€69,067
down €69,067 (-100.0%), from €69,067 to €0
- Other debts +€60,026
up €60,026 (+11.8%), from €506,887 to €566,913
- Trade debts +€47,078
up €47,078 (+356.7%), from €13,197 to €60,275
- Profit (loss) carried forward +€6,431
up €6,431 (+0.5%), from -€1.4m to -€1.4m
- Tax, wage and social debts +€2,662
up €2,662, from €0 to €2,662
- Gross operating margin +€16,537
up €16,537 (+433.7%), from €3,813 to €20,351
- Write-downs -€5,877
down €5,877 (-100.0%), from €5,877 to €0
- Financial charges -€1,624
down €1,624 (-12.2%), from €13,260 to €11,636
of which Financial charges: -€1,624
- Financial income -€594
down €594 (-100.0%), from €594 to €0
- Other operating charges -€364
down €364 (-27.7%), from €1,314 to €950
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 | €3,255 | €50,386 | +€47,130 | +1447.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,255 | €50,386 | +€47,130 | +1447.8% |
| Amounts receivable within one year | 40/41 | €3,249 | €50,250 | +€47,001 | +1446.6% |
| Trade receivables | 40 | €0 | €50,250 | +€50,250 | |
| Other amounts receivable | 41 | €3,249 | €0 | -€3,249 | -100.0% |
| Cash at bank and in hand | 54/58 | €6 | €136 | +€129 | +2031.4% |
| Total equity and liabilities | 10/49 | €3,255 | €50,386 | +€47,130 | +1447.8% |
| Equity | 10/15 | -€585,895 | -€579,465 | +€6,431 | +1.1% |
| Contributions | 10/11 | €737,650 | €737,650 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,398,545 | -€1,392,115 | +€6,431 | +0.5% |
| Amounts payable | 17/49 | €589,151 | €629,850 | +€40,700 | +6.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €589,151 | €629,850 | +€40,700 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €69,067 | €0 | -€69,067 | -100.0% |
| Trade debts | 44 | €13,197 | €60,275 | +€47,078 | +356.7% |
| Suppliers | 440/4 | €13,197 | €60,275 | +€47,078 | +356.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,662 | +€2,662 | |
| Taxes | 450/3 | €0 | €2,662 | +€2,662 | |
| Other amounts payable | 47/48 | €506,887 | €566,913 | +€60,026 | +11.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €30,597 | €0 | -€30,597 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,877 | €0 | -€5,877 | -100.0% |
| Other operating charges | 640/8 | €1,314 | €950 | -€364 | -27.7% |
| Non-recurring operating charges | 66A | €0 | €1,334 | +€1,334 | |
| Gross operating margin | 9900 | €3,813 | €20,351 | +€16,537 | +433.7% |
| Operating profit (loss) | 9901 | -€3,378 | €18,067 | +€21,445 | |
| Financial income | 75/76B | €594 | €0 | -€594 | -100.0% |
| Recurring financial income | 75 | €594 | €0 | -€594 | -100.0% |
| Financial charges | 65/66B | €13,260 | €11,636 | -€1,624 | -12.2% |
| Recurring financial charges | 65 | €13,260 | €11,636 | -€1,624 | -12.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€16,044 | €6,431 | +€22,475 | |
| Profit (loss) for the period | 9904 | -€16,044 | €6,431 | +€22,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,044 | €6,431 | +€22,475 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.