DIHLIS: 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.
DIHLIS
Largest movements
- Cash +€4,497
up €4,497 (+40.7%), from €11,053 to €15,550
mainly Net result for the year (+€5,142) and Depreciation (+€1,526)
- Reserves +€5,142
up €5,142 (+6.1%), from €83,959 to €89,101
- Financial income -€62,405
down €62,405 (-99.9%), from €62,461 to €56
- Gross operating margin +€4,877
up €4,877 (+48.4%), from €10,072 to €14,949
- Taxes -€2,831
down €2,831 (-28.6%), from €9,908 to €7,078
- Other operating charges +€171
up €171 (+23.4%), from €729 to €899
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 | €293,607 | €297,921 | +€4,314 | +1.5% |
| Fixed assets | 21/28 | €217,057 | €216,395 | -€663 | -0.3% |
| Tangible fixed assets | 22/27 | €2,682 | €2,020 | -€663 | -24.7% |
| Furniture and vehicles | 24 | €2,682 | €2,020 | -€663 | -24.7% |
| Financial fixed assets | 28 | €214,375 | €214,375 | = | 0.0% |
| Current assets | 29/58 | €76,550 | €81,527 | +€4,976 | +6.5% |
| Amounts receivable within one year | 40/41 | €64,338 | €63,701 | -€637 | -1.0% |
| Trade receivables | 40 | €64 | - | -€64 | |
| Other amounts receivable | 41 | €64,274 | €63,701 | -€573 | -0.9% |
| Cash at bank and in hand | 54/58 | €11,053 | €15,550 | +€4,497 | +40.7% |
| Deferred charges and accrued income | 490/1 | €1,159 | €2,276 | +€1,117 | +96.3% |
| Total equity and liabilities | 10/49 | €293,607 | €297,921 | +€4,314 | +1.5% |
| Equity | 10/15 | €270,540 | €275,682 | +€5,142 | +1.9% |
| Contributions | 10/11 | €186,581 | €186,581 | = | 0.0% |
| Reserves | 13 | €83,959 | €89,101 | +€5,142 | +6.1% |
| Distributable reserves | 133 | €83,959 | €89,101 | +€5,142 | +6.1% |
| Amounts payable | 17/49 | €23,067 | €22,240 | -€828 | -3.6% |
| Amounts payable within one year | 42/48 | €23,067 | €22,240 | -€828 | -3.6% |
| Trade debts | 44 | €1,722 | €2,833 | +€1,111 | +64.5% |
| Suppliers | 440/4 | €1,722 | €2,833 | +€1,111 | +64.5% |
| Taxes, remuneration and social security | 45 | €10,476 | €10,703 | +€227 | +2.2% |
| Taxes | 450/3 | €6,901 | €7,101 | +€201 | +2.9% |
| Remuneration and social security | 454/9 | €3,575 | €3,602 | +€26 | +0.7% |
| Other amounts payable | 47/48 | €10,869 | €8,704 | -€2,166 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,461 | €1,526 | +€65 | +4.5% |
| Other operating charges | 640/8 | €729 | €899 | +€171 | +23.4% |
| Gross operating margin | 9900 | €10,072 | €14,949 | +€4,877 | +48.4% |
| Operating profit (loss) | 9901 | €7,882 | €12,523 | +€4,641 | +58.9% |
| Financial income | 75/76B | €62,461 | €56 | -€62,405 | -99.9% |
| Recurring financial income | 75 | €62,461 | €56 | -€62,405 | -99.9% |
| Financial charges | 65/66B | €418 | €359 | -€59 | -14.1% |
| Recurring financial charges | 65 | €418 | €359 | -€59 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €69,925 | €12,219 | -€57,706 | -82.5% |
| Income taxes | 67/77 | €9,908 | €7,078 | -€2,831 | -28.6% |
| Profit (loss) for the period | 9904 | €60,017 | €5,142 | -€54,875 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,017 | €5,142 | -€54,875 | -91.4% |
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 28 October 2026 via checked.be.