DHS DIGITAL: 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.
DHS DIGITAL
Largest movements
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€69,867
up €69,867 (+73.9%), from €94,575 to €164,442
mainly Current investments (+€100,000) and Depreciation (+€21,240)
- Intangible fixed assets -€19,167
down €19,167 (-40.3%), from €47,565 to €28,398
- Other debts -€62,376
down €62,376 (-48.7%), from €128,129 to €65,752
- Trade debts +€15,542
up €15,542 (+59.4%), from €26,175 to €41,717
- Profit (loss) carried forward -€11,830
down €11,830 (-22.9%), from €51,643 to €39,812
- Tax, wage and social debts +€7,424
up €7,424 (+16.1%), from €46,077 to €53,502
of which Remuneration and social security: +€19,842
- Gross operating margin -€82,356
down €82,356 (-24.2%), from €339,666 to €257,310
- Taxes -€16,599
down €16,599 (-100%), from €16,599 to €0
- Financial income +€5,896
up €5,896 (+472%), from €1,250 to €7,146
- Staff costs +€5,021
up €5,021 (+2.1%), from €244,824 to €249,846
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 | €392,117 | €340,784 | -€51,334 | -13.1% |
| Fixed assets | 21/28 | €50,733 | €29,928 | -€20,804 | -41.0% |
| Intangible fixed assets | 21 | €47,565 | €28,398 | -€19,167 | -40.3% |
| Tangible fixed assets | 22/27 | €2,664 | €592 | -€2,073 | -77.8% |
| Furniture and vehicles | 24 | €2,664 | €592 | -€2,073 | -77.8% |
| Financial fixed assets | 28 | €504 | €939 | +€436 | +86.5% |
| Current assets | 29/58 | €341,384 | €310,855 | -€30,529 | -8.9% |
| Amounts receivable within one year | 40/41 | €142,550 | €144,595 | +€2,045 | +1.4% |
| Trade receivables | 40 | €96,484 | €75,159 | -€21,325 | -22.1% |
| Other amounts receivable | 41 | €46,066 | €69,436 | +€23,370 | +50.7% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €94,575 | €164,442 | +€69,867 | +73.9% |
| Deferred charges and accrued income | 490/1 | €4,259 | €1,818 | -€2,441 | -57.3% |
| Total equity and liabilities | 10/49 | €392,117 | €340,784 | -€51,334 | -13.1% |
| Equity | 10/15 | €191,643 | €179,812 | -€11,830 | -6.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €137,000 | €137,000 | = | 0.0% |
| Distributable reserves | 133 | €137,000 | €137,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,643 | €39,812 | -€11,830 | -22.9% |
| Amounts payable | 17/49 | €200,475 | €160,971 | -€39,504 | -19.7% |
| Amounts payable within one year | 42/48 | €200,381 | €160,971 | -€39,410 | -19.7% |
| Trade debts | 44 | €26,175 | €41,717 | +€15,542 | +59.4% |
| Suppliers | 440/4 | €26,175 | €41,717 | +€15,542 | +59.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €46,077 | €53,502 | +€7,424 | +16.1% |
| Taxes | 450/3 | €19,255 | €6,837 | -€12,417 | -64.5% |
| Remuneration and social security | 454/9 | €26,823 | €46,665 | +€19,842 | +74.0% |
| Other amounts payable | 47/48 | €128,129 | €65,752 | -€62,376 | -48.7% |
| Accrued charges and deferred income | 492/3 | €93 | €0 | -€93 | -100% |
| Remuneration, social security and pensions | 62 | €244,824 | €249,846 | +€5,021 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,224 | €21,240 | +€1,016 | +5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €797 | €1,768 | +€970 | +122% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €339,666 | €257,310 | -€82,356 | -24.2% |
| Operating profit (loss) | 9901 | €73,821 | -€15,543 | -€89,364 | |
| Financial income | 75/76B | €1,250 | €7,146 | +€5,896 | +472% |
| Recurring financial income | 75 | €1,250 | €7,146 | +€5,896 | +472% |
| Financial charges | 65/66B | €3,355 | €3,433 | +€79 | +2.3% |
| Recurring financial charges | 65 | €3,355 | €3,433 | +€79 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €71,716 | -€11,830 | -€83,546 | |
| Income taxes | 67/77 | €16,599 | €0 | -€16,599 | -100% |
| Profit (loss) for the period | 9904 | €55,118 | -€11,830 | -€66,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,118 | -€11,830 | -€66,948 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.