DHUBONICHA: 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.
DHUBONICHA
Largest movements
- Tangible fixed assets -€15,985
down €15,985 (-7.9%), from €202,574 to €186,589
of which Land and buildings: -€18,375
- Reserves -€136,912
down €136,912 (-51.9%), from €263,714 to €126,801
of which Distributable reserves: -€136,912
- Other debts +€109,223
up €109,223 (+240%), from €45,448 to €154,670
- Advances received +€19,015
up €19,015, from €0 to €19,015
- Gross operating margin -€6,759
down €6,759 (-12.6%), from €53,694 to €46,935
- Depreciation -€3,246
down €3,246 (-14.0%), from €23,176 to €19,930
- Taxes -€2,445
down €2,445 (-28.7%), from €8,513 to €6,068
- Financial income -€1,638
down €1,638 (-68.2%), from €2,400 to €763
- Financial charges -€1,094
down €1,094 (-25.3%), from €4,322 to €3,228
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 | €407,046 | €394,590 | -€12,457 | -3.1% |
| Fixed assets | 21/28 | €202,574 | €186,589 | -€15,985 | -7.9% |
| Tangible fixed assets | 22/27 | €202,574 | €186,589 | -€15,985 | -7.9% |
| Land and buildings | 22 | €199,894 | €181,519 | -€18,375 | -9.2% |
| Plant, machinery and equipment | 23 | €1,347 | €4,791 | +€3,444 | +256% |
| Furniture and vehicles | 24 | €1,333 | €279 | -€1,054 | -79.1% |
| Current assets | 29/58 | €204,472 | €208,001 | +€3,529 | +1.7% |
| Amounts receivable within one year | 40/41 | €2,865 | €5,348 | +€2,483 | +86.7% |
| Other amounts receivable | 41 | €2,865 | €5,348 | +€2,483 | +86.7% |
| Current investments | 50/53 | €48,455 | €51,393 | +€2,938 | +6.1% |
| Cash at bank and in hand | 54/58 | €153,153 | €151,260 | -€1,892 | -1.2% |
| Total equity and liabilities | 10/49 | €407,046 | €394,590 | -€12,457 | -3.1% |
| Equity | 10/15 | €333,714 | €196,801 | -€136,912 | -41.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €263,714 | €126,801 | -€136,912 | -51.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €263,714 | €126,801 | -€136,912 | -51.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,333 | €197,788 | +€124,455 | +170% |
| Amounts payable within one year | 42/48 | €69,297 | €194,197 | +€124,900 | +180% |
| Trade debts | 44 | €7,873 | €4,639 | -€3,234 | -41.1% |
| Suppliers | 440/4 | €7,873 | €4,639 | -€3,234 | -41.1% |
| Advances received on contracts in progress | 46 | €0 | €19,015 | +€19,015 | |
| Taxes, remuneration and social security | 45 | €15,977 | €15,873 | -€104 | -0.7% |
| Taxes | 450/3 | €13,322 | €13,218 | -€104 | -0.8% |
| Remuneration and social security | 454/9 | €2,654 | €2,654 | = | 0.0% |
| Other amounts payable | 47/48 | €45,448 | €154,670 | +€109,223 | +240% |
| Accrued charges and deferred income | 492/3 | €4,036 | €3,591 | -€445 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,176 | €19,930 | -€3,246 | -14.0% |
| Other operating charges | 640/8 | €6,379 | €6,773 | +€393 | +6.2% |
| Gross operating margin | 9900 | €53,694 | €46,935 | -€6,759 | -12.6% |
| Operating profit (loss) | 9901 | €24,139 | €20,232 | -€3,907 | -16.2% |
| Financial income | 75/76B | €2,400 | €763 | -€1,638 | -68.2% |
| Recurring financial income | 75 | €2,400 | €763 | -€1,638 | -68.2% |
| Financial charges | 65/66B | €4,322 | €3,228 | -€1,094 | -25.3% |
| Recurring financial charges | 65 | €4,322 | €3,228 | -€1,094 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €22,218 | €17,767 | -€4,451 | -20.0% |
| Income taxes | 67/77 | €8,513 | €6,068 | -€2,445 | -28.7% |
| Profit (loss) for the period | 9904 | €13,705 | €11,699 | -€2,006 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,705 | €11,699 | -€2,006 | -14.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.