DI & SH: what changed
What changed
DI & SH
NACE 47.784, Retail sale of souvenirs and religious articles
filed annual accounts (NBB)
Net result for the year
€45,499
2024 · €12,855+€32,643
Equity
€30,524
2024 · -€14,975+€45,499
Cash
€27,355
2024 · €11,058+€16,297
Balance sheet total
€112,659
2024 · €73,236+€39,422
Largest movements
Assets
- Receivables within one year +€18,365
up €18,365 (+2,012%), from €913 to €19,277
- Cash +€16,297
up €16,297 (+147%), from €11,058 to €27,355
mainly Net result for the year (+€45,499) and Depreciation (+€1,012)
- Tangible fixed assets +€4,085
up €4,085 (+1,625%), from €251 to €4,336
Equity and liabilities
- Profit (loss) carried forward +€45,499
up €45,499, from -€35,435 to €10,064
- Trade debts -€6,047
down €6,047 (-47.8%), from €12,649 to €6,602
Income statement
- Gross operating margin +€31,513
up €31,513 (+193%), from €16,311 to €47,823
- Financial charges -€1,869
down €1,869 (-71.1%), from €2,628 to €759
- Depreciation +€853
up €853 (+537%), from €159 to €1,012
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,855
Gross operating margin
+€31,513
Depreciation
-€853
Other operating charges
+€132
Financial income
-€17
Financial charges
+€1,869
Result 2025
€45,499
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,393
Investment
-€5,097
Financing
€0
Cash 2024
€11,058
From operations (derived)
+€21,393
Net result for the year
+€45,499
Depreciation
+€1,012
Stocks and contracts
-€676
Receivables within one year
-€18,365
Trade debts
-€6,047
Tax, wage and social debts
-€29
Investment (derived)
-€5,097
Investment in fixed assets (net)
-€5,097
Cash 2025
€27,355
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,236 | €112,659 | +€39,422 | +53.8% |
| Fixed assets | 21/28 | €8,501 | €12,586 | +€4,085 | +48.1% |
| Tangible fixed assets | 22/27 | €251 | €4,336 | +€4,085 | +1,625% |
| Plant, machinery and equipment | 23 | €251 | €4,336 | +€4,085 | +1,625% |
| Financial fixed assets | 28 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €64,735 | €100,072 | +€35,337 | +54.6% |
| Stocks and contracts in progress | 3 | €52,763 | €53,440 | +€676 | +1.3% |
| Stocks | 30/36 | €52,763 | €53,440 | +€676 | +1.3% |
| Amounts receivable within one year | 40/41 | €913 | €19,277 | +€18,365 | +2,012% |
| Other amounts receivable | 41 | €913 | €19,277 | +€18,365 | +2,012% |
| Cash at bank and in hand | 54/58 | €11,058 | €27,355 | +€16,297 | +147% |
| Total equity and liabilities | 10/49 | €73,236 | €112,659 | +€39,422 | +53.8% |
| Equity | 10/15 | -€14,975 | €30,524 | +€45,499 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,435 | €10,064 | +€45,499 | |
| Amounts payable | 17/49 | €88,211 | €82,135 | -€6,076 | -6.9% |
| Amounts payable within one year | 42/48 | €88,211 | €82,135 | -€6,076 | -6.9% |
| Trade debts | 44 | €12,649 | €6,602 | -€6,047 | -47.8% |
| Suppliers | 440/4 | €12,649 | €6,602 | -€6,047 | -47.8% |
| Taxes, remuneration and social security | 45 | €13,136 | €13,106 | -€29 | -0.2% |
| Taxes | 450/3 | €13,136 | €13,106 | -€29 | -0.2% |
| Other amounts payable | 47/48 | €62,427 | €62,427 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €1,012 | +€853 | +537% |
| Other operating charges | 640/8 | €798 | €666 | -€132 | -16.5% |
| Gross operating margin | 9900 | €16,311 | €47,823 | +€31,513 | +193% |
| Operating profit (loss) | 9901 | €15,354 | €46,146 | +€30,792 | +201% |
| Financial income | 75/76B | €129 | €112 | -€17 | -13.3% |
| Recurring financial income | 75 | €129 | €112 | -€17 | -13.3% |
| Financial charges | 65/66B | €2,628 | €759 | -€1,869 | -71.1% |
| Recurring financial charges | 65 | €2,628 | €759 | -€1,869 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €12,855 | €45,499 | +€32,643 | +254% |
| Profit (loss) for the period | 9904 | €12,855 | €45,499 | +€32,643 | +254% |
| Profit (loss) for the period to be appropriated | 9905 | €12,855 | €45,499 | +€32,643 | +254% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.