DISHUY: 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.
What changed
DISHUY
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€243,716
2024 · €62,056+€181,660
Equity
€711,236
2024 · €667,587+€43,649
Cash
€768,022
2024 · €627,050+€140,971
Balance sheet total
€5.4m
2024 · €5.6m-€222,661
Largest movements
Assets
- Tangible fixed assets -€246,756
down €246,756 (-7.4%), from €3.3m to €3.1m
- Receivables within one year -€200,952
down €200,952 (-22.9%), from €877,633 to €676,681
of which Trade receivables: -€154,038
- Cash +€140,971
up €140,971 (+22.5%), from €627,050 to €768,022
mainly Depreciation (+€353,444) and Net result for the year (+€243,716)
- Stocks and contracts +€68,315
up €68,315 (+9.9%), from €688,270 to €756,585
Equity and liabilities
- Debts after one year -€336,468
down €336,468 (-11.6%), from €2.9m to €2.6m
of which Financial debts: -€336,468
- Other debts +€201,042
up €201,042 (+999.1%), from €20,123 to €221,166
- Trade debts -€98,194
down €98,194 (-7.4%), from €1.3m to €1.2m
Income statement
- Gross operating margin +€359,498
up €359,498 (+20.1%), from €1.8m to €2.1m
- Staff costs +€267,848
up €267,848 (+25.1%), from €1.1m to €1.3m
- Depreciation +€39,350
up €39,350 (+12.5%), from €314,094 to €353,444
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.
Result 2024
€62,056
Gross operating margin
+€359,498
Staff costs
-€267,848
Depreciation
-€39,350
Other operating charges
+€18,207
Other operating items
+€93,385
Financial income
+€19,495
Financial charges
+€10,814
Taxes
-€12,540
Result 2025
€243,716
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.
From operations
+€797,253
Investment
-€107,860
Financing
-€548,422
Cash 2024
€627,050
From operations (derived)
+€797,253
Net result for the year
+€243,716
Depreciation
+€353,444
Stocks and contracts
-€68,315
Receivables within one year
+€200,952
Deferred charges and accrued income
-€14,589
Trade debts
-€98,194
Tax, wage and social debts
+€35,175
Other debts
+€201,042
Accrued charges and deferred income
-€55,978
Investment (derived)
-€107,860
Investment in fixed assets (net)
-€107,860
Financing
-€548,422
Debts after one year
-€336,468
Current portion of long-term debt
-€11,888
Contributions, distributions and other
-€200,067
Cash 2025
€768,022
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,633,911 | €5,411,250 | -€222,661 | -4.0% |
| Formation expenses | 20 | €19,064 | €15,423 | -€3,641 | -19.1% |
| Fixed assets | 21/28 | €3,359,892 | €3,117,948 | -€241,944 | -7.2% |
| Tangible fixed assets | 22/27 | €3,330,530 | €3,083,774 | -€246,756 | -7.4% |
| Land and buildings | 22 | €1,810,123 | €1,735,808 | -€74,315 | -4.1% |
| Plant, machinery and equipment | 23 | €1,141,489 | €1,032,674 | -€108,814 | -9.5% |
| Furniture and vehicles | 24 | €378,919 | €315,293 | -€63,626 | -16.8% |
| Financial fixed assets | 28 | €29,362 | €34,173 | +€4,812 | +16.4% |
| Current assets | 29/58 | €2,254,955 | €2,277,879 | +€22,924 | +1.0% |
| Stocks and contracts in progress | 3 | €688,270 | €756,585 | +€68,315 | +9.9% |
| Stocks | 30/36 | €688,270 | €756,585 | +€68,315 | +9.9% |
| Amounts receivable within one year | 40/41 | €877,633 | €676,681 | -€200,952 | -22.9% |
| Trade receivables | 40 | €398,238 | €244,200 | -€154,038 | -38.7% |
| Other amounts receivable | 41 | €479,396 | €432,482 | -€46,914 | -9.8% |
| Cash at bank and in hand | 54/58 | €627,050 | €768,022 | +€140,971 | +22.5% |
| Deferred charges and accrued income | 490/1 | €62,002 | €76,591 | +€14,589 | +23.5% |
| Total equity and liabilities | 10/49 | €5,633,911 | €5,411,250 | -€222,661 | -4.0% |
| Equity | 10/15 | €667,587 | €711,236 | +€43,649 | +6.5% |
| Contributions | 10/11 | €87,000 | €87,000 | +€0 | 0.0% |
| Capital | 10 | €87,000 | €87,000 | +€0 | 0.0% |
| Issued capital | 100 | €87,000 | €87,000 | +€0 | 0.0% |
| Reserves | 13 | €129,865 | €129,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,700 | €8,700 | = | 0.0% |
| Legal reserve | 130 | €8,700 | €8,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,365 | €1,365 | = | 0.0% |
| Distributable reserves | 133 | €119,800 | €119,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €450,722 | €494,372 | +€43,649 | +9.7% |
| Amounts payable | 17/49 | €4,966,324 | €4,700,014 | -€266,310 | -5.4% |
| Amounts payable after more than one year | 17 | €2,907,496 | €2,571,028 | -€336,468 | -11.6% |
| Financial debts | 170/4 | €2,901,150 | €2,564,683 | -€336,468 | -11.6% |
| Other amounts payable | 178/9 | €6,346 | €6,346 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,894,700 | €2,020,836 | +€126,136 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €423,355 | €411,468 | -€11,888 | -2.8% |
| Trade debts | 44 | €1,332,734 | €1,234,540 | -€98,194 | -7.4% |
| Suppliers | 440/4 | €1,332,734 | €1,234,540 | -€98,194 | -7.4% |
| Taxes, remuneration and social security | 45 | €118,487 | €153,662 | +€35,175 | +29.7% |
| Taxes | 450/3 | €136 | €13,366 | +€13,230 | +9698.7% |
| Remuneration and social security | 454/9 | €118,351 | €140,296 | +€21,945 | +18.5% |
| Other amounts payable | 47/48 | €20,123 | €221,166 | +€201,042 | +999.1% |
| Accrued charges and deferred income | 492/3 | €164,128 | €108,150 | -€55,978 | -34.1% |
| Non-recurring operating income | 76A | €15,044 | €14,785 | -€259 | -1.7% |
| Remuneration, social security and pensions | 62 | €1,067,677 | €1,335,525 | +€267,848 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314,094 | €353,444 | +€39,350 | +12.5% |
| Other operating charges | 640/8 | €99,687 | €81,480 | -€18,207 | -18.3% |
| Non-recurring operating charges | 66A | €93,385 | - | -€93,385 | |
| Gross operating margin | 9900 | €1,787,264 | €2,146,762 | +€359,498 | +20.1% |
| Operating profit (loss) | 9901 | €212,421 | €376,312 | +€163,891 | +77.2% |
| Financial income | 75/76B | €48,412 | €67,907 | +€19,495 | +40.3% |
| Recurring financial income | 75 | €48,412 | €67,907 | +€19,495 | +40.3% |
| Financial charges | 65/66B | €198,171 | €187,357 | -€10,814 | -5.5% |
| Recurring financial charges | 65 | €170,439 | €181,448 | +€11,009 | +6.5% |
| Non-recurring financial charges | 66B | €27,732 | €5,909 | -€21,822 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €62,662 | €256,862 | +€194,200 | +309.9% |
| Income taxes | 67/77 | €607 | €13,146 | +€12,540 | +2066.8% |
| Profit (loss) for the period | 9904 | €62,056 | €243,716 | +€181,660 | +292.7% |
| Transfer from tax-exempt reserves | 789 | €84,800 | - | -€84,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €146,856 | €243,716 | +€96,860 | +66.0% |
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 3 October 2026 via checked.be.