DIHRCONSULT: 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.
DIHRCONSULT
Largest movements
- Financial fixed assets -€320,935
down €320,935 (-100.0%), from €320,936 to €1
- Cash +€21,372
up €21,372 (+124.9%), from €17,114 to €38,486
mainly Depreciation (+€343,866) and Receivables within one year (+€15,078)
- Receivables within one year -€15,078
down €15,078 (-84.8%), from €17,784 to €2,706
of which Other amounts receivable: -€10,000
- Tangible fixed assets -€9,476
down €9,476 (-19.1%), from €49,698 to €40,222
of which Leasing and similar rights: -€10,082
- Current investments +€7,850
up €7,850 (+28.0%), from €28,052 to €35,902
- Profit (loss) carried forward -€243,892
new in 2025: -€243,892
- Reserves -€62,035
down €62,035 (-17.8%), from €349,370 to €287,334
- Debts after one year -€9,156
down €9,156 (-59.1%), from €15,502 to €6,345
- Tax, wage and social debts -€7,102
down €7,102 (-30.4%), from €23,363 to €16,261
- Depreciation +€334,170
up €334,170 (+3446.4%), from €9,696 to €343,866
- Gross operating margin -€17,382
down €17,382 (-15.7%), from €110,459 to €93,076
- Taxes -€5,837
down €5,837 (-21.6%), from €27,001 to €21,164
- Other operating charges -€1,931
down €1,931 (-58.0%), from €3,327 to €1,396
- Financial charges +€1,368
up €1,368 (+98.2%), from €1,392 to €2,760
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 | €438,052 | €119,630 | -€318,422 | -72.7% |
| Fixed assets | 21/28 | €370,634 | €40,223 | -€330,411 | -89.1% |
| Tangible fixed assets | 22/27 | €49,698 | €40,222 | -€9,476 | -19.1% |
| Plant, machinery and equipment | 23 | €531 | €911 | +€380 | +71.6% |
| Furniture and vehicles | 24 | €4,896 | €3,735 | -€1,161 | -23.7% |
| Leasing and similar rights | 25 | €42,008 | €31,926 | -€10,082 | -24.0% |
| Other tangible fixed assets | 26 | €2,263 | €3,650 | +€1,387 | +61.3% |
| Financial fixed assets | 28 | €320,936 | €1 | -€320,935 | -100.0% |
| Current assets | 29/58 | €67,418 | €79,407 | +€11,989 | +17.8% |
| Amounts receivable within one year | 40/41 | €17,784 | €2,706 | -€15,078 | -84.8% |
| Trade receivables | 40 | €7,784 | €2,706 | -€5,078 | -65.2% |
| Other amounts receivable | 41 | €10,000 | - | -€10,000 | |
| Current investments | 50/53 | €28,052 | €35,902 | +€7,850 | +28.0% |
| Cash at bank and in hand | 54/58 | €17,114 | €38,486 | +€21,372 | +124.9% |
| Deferred charges and accrued income | 490/1 | €4,468 | €2,312 | -€2,156 | -48.2% |
| Total equity and liabilities | 10/49 | €438,052 | €119,630 | -€318,422 | -72.7% |
| Equity | 10/15 | €352,370 | €46,443 | -€305,927 | -86.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €349,370 | €287,334 | -€62,035 | -17.8% |
| Distributable reserves | 133 | €349,370 | €287,334 | -€62,035 | -17.8% |
| Profit (loss) carried forward | 14 | - | -€243,892 | -€243,892 | |
| Amounts payable | 17/49 | €85,682 | €73,187 | -€12,495 | -14.6% |
| Amounts payable after more than one year | 17 | €15,502 | €6,345 | -€9,156 | -59.1% |
| Financial debts | 170/4 | €15,502 | €6,345 | -€9,156 | -59.1% |
| Amounts payable within one year | 42/48 | €70,181 | €66,842 | -€3,338 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €8,740 | €9,148 | +€407 | +4.7% |
| Trade debts | 44 | €4,155 | €3,261 | -€894 | -21.5% |
| Suppliers | 440/4 | €4,155 | €3,261 | -€894 | -21.5% |
| Taxes, remuneration and social security | 45 | €23,363 | €16,261 | -€7,102 | -30.4% |
| Taxes | 450/3 | €23,363 | €16,261 | -€7,102 | -30.4% |
| Other amounts payable | 47/48 | €33,922 | €38,173 | +€4,250 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,696 | €343,866 | +€334,170 | +3446.4% |
| Other operating charges | 640/8 | €3,327 | €1,396 | -€1,931 | -58.0% |
| Non-recurring operating charges | 66A | €9,720 | - | -€9,720 | |
| Gross operating margin | 9900 | €110,459 | €93,076 | -€17,382 | -15.7% |
| Operating profit (loss) | 9901 | €87,715 | -€252,186 | -€339,901 | |
| Financial income | 75/76B | €770 | €275 | -€496 | -64.3% |
| Recurring financial income | 75 | €770 | €275 | -€496 | -64.3% |
| Financial charges | 65/66B | €1,392 | €2,760 | +€1,368 | +98.2% |
| Recurring financial charges | 65 | €1,392 | €2,760 | +€1,368 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €87,093 | -€254,671 | -€341,764 | |
| Income taxes | 67/77 | €27,001 | €21,164 | -€5,837 | -21.6% |
| Profit (loss) for the period | 9904 | €60,092 | -€275,835 | -€335,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,092 | -€275,835 | -€335,927 |
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 6 October 2026 via checked.be.