HESSE DIN: 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.
HESSE DIN
Largest movements
- Tangible fixed assets -€41,154
down €41,154 (-27.2%), from €151,027 to €109,873
of which Furniture and vehicles: -€29,545
- Cash +€8,618
up €8,618 (+55.8%), from €15,439 to €24,057
mainly Depreciation (+€39,733) and Trade debts (+€9,680)
- Stocks and contracts -€4,040
down €4,040 (-40.5%), from €9,977 to €5,938
- Profit (loss) carried forward -€19,561
down €19,561 (-24.4%), from €80,059 to €60,498
- Debts after one year -€14,987
down €14,987 (-48.6%), from €30,830 to €15,844
- Trade debts +€9,680
up €9,680 (+562%), from €1,723 to €11,404
- Other debts -€5,863
down €5,863 (-26.1%), from €22,452 to €16,589
- Tax, wage and social debts -€5,339
down €5,339 (-80.3%), from €6,649 to €1,310
of which Taxes: -€4,326
- Gross operating margin -€16,174
down €16,174 (-34.3%), from €47,179 to €31,005
- Depreciation -€5,366
down €5,366 (-11.9%), from €45,100 to €39,733
- Staff costs -€1,891
down €1,891 (-27.2%), from €6,953 to €5,062
- Financial charges +€1,423
up €1,423 (+41.0%), from €3,474 to €4,897
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 | €181,024 | €145,235 | -€35,789 | -19.8% |
| Fixed assets | 21/28 | €151,288 | €110,134 | -€41,154 | -27.2% |
| Tangible fixed assets | 22/27 | €151,027 | €109,873 | -€41,154 | -27.2% |
| Land and buildings | 22 | €66,563 | €58,910 | -€7,653 | -11.5% |
| Plant, machinery and equipment | 23 | €10,724 | €6,768 | -€3,956 | -36.9% |
| Furniture and vehicles | 24 | €73,740 | €44,196 | -€29,545 | -40.1% |
| Financial fixed assets | 28 | €261 | €261 | = | 0.0% |
| Current assets | 29/58 | €29,735 | €35,100 | +€5,365 | +18.0% |
| Stocks and contracts in progress | 3 | €9,977 | €5,938 | -€4,040 | -40.5% |
| Stocks | 30/36 | €9,977 | €5,938 | -€4,040 | -40.5% |
| Amounts receivable within one year | 40/41 | €4,319 | €5,106 | +€787 | +18.2% |
| Trade receivables | 40 | €50 | €488 | +€438 | +885% |
| Other amounts receivable | 41 | €4,269 | €4,618 | +€349 | +8.2% |
| Cash at bank and in hand | 54/58 | €15,439 | €24,057 | +€8,618 | +55.8% |
| Total equity and liabilities | 10/49 | €181,024 | €145,235 | -€35,789 | -19.8% |
| Equity | 10/15 | €103,187 | €83,626 | -€19,561 | -19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,928 | €16,928 | = | 0.0% |
| Distributable reserves | 133 | €16,928 | €16,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,059 | €60,498 | -€19,561 | -24.4% |
| Amounts payable | 17/49 | €77,836 | €61,609 | -€16,228 | -20.8% |
| Amounts payable after more than one year | 17 | €30,830 | €15,844 | -€14,987 | -48.6% |
| Financial debts | 170/4 | €30,830 | €15,844 | -€14,987 | -48.6% |
| Amounts payable within one year | 42/48 | €46,156 | €44,915 | -€1,241 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €15,331 | €15,612 | +€281 | +1.8% |
| Trade debts | 44 | €1,723 | €11,404 | +€9,680 | +562% |
| Suppliers | 440/4 | €1,723 | €11,404 | +€9,680 | +562% |
| Taxes, remuneration and social security | 45 | €6,649 | €1,310 | -€5,339 | -80.3% |
| Taxes | 450/3 | €5,170 | €844 | -€4,326 | -83.7% |
| Remuneration and social security | 454/9 | €1,479 | €466 | -€1,013 | -68.5% |
| Other amounts payable | 47/48 | €22,452 | €16,589 | -€5,863 | -26.1% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,953 | €5,062 | -€1,891 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,100 | €39,733 | -€5,366 | -11.9% |
| Other operating charges | 640/8 | €551 | €595 | +€44 | +8.0% |
| Gross operating margin | 9900 | €47,179 | €31,005 | -€16,174 | -34.3% |
| Operating profit (loss) | 9901 | -€5,425 | -€14,386 | -€8,961 | -165% |
| Financial income | 75/76B | €14 | €4 | -€10 | -74.0% |
| Recurring financial income | 75 | €14 | €4 | -€10 | -74.0% |
| Financial charges | 65/66B | €3,474 | €4,897 | +€1,423 | +41.0% |
| Recurring financial charges | 65 | €3,474 | €4,897 | +€1,423 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,885 | -€19,279 | -€10,394 | -117% |
| Income taxes | 67/77 | €264 | €282 | +€18 | +6.8% |
| Profit (loss) for the period | 9904 | -€9,149 | -€19,561 | -€10,412 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,149 | -€19,561 | -€10,412 | -114% |
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 30 October 2026 via checked.be.