DOBH: 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.
DOBH
Largest movements
- Tangible fixed assets -€15,405
down €15,405 (-3.7%), from €422,025 to €406,620
of which Furniture and vehicles: -€13,533
- Cash +€7,907
up €7,907 (+15.6%), from €50,628 to €58,536
mainly Depreciation (+€49,697) and Net result for the year (+€22,889)
- Debts after one year -€41,498
down €41,498 (-17.5%), from €237,614 to €196,116
- Reserves +€22,889
up €22,889 (+17.3%), from €132,584 to €155,473
of which Distributable reserves: +€22,889
- Tax, wage and social debts +€7,987
up €7,987 (+211.2%), from €3,782 to €11,770
of which Taxes: +€7,187
- Gross operating margin +€13,166
up €13,166 (+11.5%), from €114,016 to €127,182
- Depreciation +€7,716
up €7,716 (+18.4%), from €41,982 to €49,697
- Taxes +€3,050
up €3,050 (+27.6%), from €11,048 to €14,098
- Other operating charges -€2,808
down €2,808 (-53.2%), from €5,279 to €2,471
- Staff costs +€2,684
up €2,684 (+9.9%), from €27,133 to €29,818
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 | €486,683 | €475,925 | -€10,758 | -2.2% |
| Fixed assets | 21/28 | €422,025 | €406,620 | -€15,405 | -3.7% |
| Tangible fixed assets | 22/27 | €422,025 | €406,620 | -€15,405 | -3.7% |
| Land and buildings | 22 | €269,718 | €275,929 | +€6,212 | +2.3% |
| Plant, machinery and equipment | 23 | €85,508 | €77,424 | -€8,083 | -9.5% |
| Furniture and vehicles | 24 | €66,800 | €53,266 | -€13,533 | -20.3% |
| Current assets | 29/58 | €64,658 | €69,305 | +€4,647 | +7.2% |
| Stocks and contracts in progress | 3 | €9,851 | €9,851 | = | 0.0% |
| Stocks | 30/36 | €9,851 | €9,851 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,179 | - | -€4,179 | |
| Other amounts receivable | 41 | €4,179 | - | -€4,179 | |
| Cash at bank and in hand | 54/58 | €50,628 | €58,536 | +€7,907 | +15.6% |
| Deferred charges and accrued income | 490/1 | - | €919 | +€919 | |
| Total equity and liabilities | 10/49 | €486,683 | €475,925 | -€10,758 | -2.2% |
| Equity | 10/15 | €151,184 | €174,073 | +€22,889 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,584 | €155,473 | +€22,889 | +17.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,724 | €153,613 | +€22,889 | +17.5% |
| Amounts payable | 17/49 | €335,499 | €301,852 | -€33,647 | -10.0% |
| Amounts payable after more than one year | 17 | €237,614 | €196,116 | -€41,498 | -17.5% |
| Financial debts | 170/4 | €237,614 | €196,116 | -€41,498 | -17.5% |
| Amounts payable within one year | 42/48 | €97,885 | €104,736 | +€6,851 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €39,268 | €41,498 | +€2,230 | +5.7% |
| Financial debts | 43 | €2,543 | €2,560 | +€16 | +0.6% |
| Credit institutions | 430/8 | €2,543 | €2,560 | +€16 | +0.6% |
| Trade debts | 44 | €4,402 | €4,121 | -€281 | -6.4% |
| Suppliers | 440/4 | €4,402 | €4,121 | -€281 | -6.4% |
| Taxes, remuneration and social security | 45 | €3,782 | €11,770 | +€7,987 | +211.2% |
| Taxes | 450/3 | €1,331 | €8,518 | +€7,187 | +540.0% |
| Remuneration and social security | 454/9 | €2,451 | €3,252 | +€800 | +32.6% |
| Other amounts payable | 47/48 | €47,889 | €44,788 | -€3,101 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €27,133 | €29,818 | +€2,684 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,982 | €49,697 | +€7,716 | +18.4% |
| Other operating charges | 640/8 | €5,279 | €2,471 | -€2,808 | -53.2% |
| Gross operating margin | 9900 | €114,016 | €127,182 | +€13,166 | +11.5% |
| Operating profit (loss) | 9901 | €39,622 | €45,196 | +€5,575 | +14.1% |
| Financial income | 75/76B | €78 | €248 | +€170 | +217.3% |
| Recurring financial income | 75 | €78 | €248 | +€170 | +217.3% |
| Financial charges | 65/66B | €7,835 | €8,457 | +€622 | +7.9% |
| Recurring financial charges | 65 | €7,835 | €8,457 | +€622 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €31,865 | €36,987 | +€5,122 | +16.1% |
| Income taxes | 67/77 | €11,048 | €14,098 | +€3,050 | +27.6% |
| Profit (loss) for the period | 9904 | €20,817 | €22,889 | +€2,072 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,817 | €22,889 | +€2,072 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.