HISTO DACH: 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.
HISTO DACH
Largest movements
- Receivables within one year +€40,157
up €40,157 (+43.2%), from €92,886 to €133,043
- Deferred charges and accrued income +€14,966
up €14,966 (+78.7%), from €19,009 to €33,975
- Cash -€6,765
down €6,765 (-18.3%), from €37,043 to €30,278
mainly Receivables within one year (-€40,157) and Contributions, distributions and other (-€23,000)
- Tangible fixed assets -€2,247
down €2,247 (-21.9%), from €10,254 to €8,007
of which Land and buildings: -€2,045
- Profit (loss) carried forward +€23,206
up €23,206 (+65.4%), from €35,462 to €58,668
- Other debts +€21,428
up €21,428 (+91.1%), from €23,511 to €44,939
- Trade debts +€12,276
up €12,276 (+20.8%), from €59,117 to €71,393
- Current portion of long-term debt -€5,490
down €5,490 (-35.6%), from €15,404 to €9,914
- Debts after one year -€5,309
no longer reported in 2025 (was €5,309)
- Gross operating margin +€27,463
up €27,463 (+89.4%), from €30,716 to €58,179
- Taxes +€2,000
up €2,000 (+33.3%), from €6,000 to €8,000
- Depreciation +€1,701
up €1,701 (+311%), from €547 to €2,248
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 | €159,192 | €205,303 | +€46,111 | +29.0% |
| Fixed assets | 21/28 | €10,254 | €8,007 | -€2,247 | -21.9% |
| Tangible fixed assets | 22/27 | €10,254 | €8,007 | -€2,247 | -21.9% |
| Land and buildings | 22 | €9,884 | €7,839 | -€2,045 | -20.7% |
| Furniture and vehicles | 24 | €370 | €168 | -€202 | -54.6% |
| Current assets | 29/58 | €148,938 | €197,296 | +€48,358 | +32.5% |
| Amounts receivable within one year | 40/41 | €92,886 | €133,043 | +€40,157 | +43.2% |
| Trade receivables | 40 | €92,886 | €133,043 | +€40,157 | +43.2% |
| Cash at bank and in hand | 54/58 | €37,043 | €30,278 | -€6,765 | -18.3% |
| Deferred charges and accrued income | 490/1 | €19,009 | €33,975 | +€14,966 | +78.7% |
| Total equity and liabilities | 10/49 | €159,192 | €205,303 | +€46,111 | +29.0% |
| Equity | 10/15 | €55,851 | €79,057 | +€23,206 | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,789 | €1,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,789 | €1,789 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,789 | €1,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,462 | €58,668 | +€23,206 | +65.4% |
| Amounts payable | 17/49 | €103,341 | €126,246 | +€22,905 | +22.2% |
| Amounts payable after more than one year | 17 | €5,309 | - | -€5,309 | |
| Financial debts | 170/4 | €5,309 | - | -€5,309 | |
| Amounts payable within one year | 42/48 | €98,032 | €126,246 | +€28,214 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €15,404 | €9,914 | -€5,490 | -35.6% |
| Trade debts | 44 | €59,117 | €71,393 | +€12,276 | +20.8% |
| Suppliers | 440/4 | €59,117 | €71,393 | +€12,276 | +20.8% |
| Other amounts payable | 47/48 | €23,511 | €44,939 | +€21,428 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €2,248 | +€1,701 | +311% |
| Gross operating margin | 9900 | €30,716 | €58,179 | +€27,463 | +89.4% |
| Operating profit (loss) | 9901 | €30,169 | €55,931 | +€25,762 | +85.4% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €2,070 | €1,725 | -€345 | -16.7% |
| Recurring financial charges | 65 | €2,070 | €1,725 | -€345 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €28,189 | €54,206 | +€26,017 | +92.3% |
| Income taxes | 67/77 | €6,000 | €8,000 | +€2,000 | +33.3% |
| Profit (loss) for the period | 9904 | €22,189 | €46,206 | +€24,017 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €22,189 | €46,206 | +€24,017 | +108% |
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 21 October 2026 via checked.be.