DHASIMMO: 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.
DHASIMMO
Largest movements
- Tangible fixed assets -€31,942
down €31,942 (-4.2%), from €753,673 to €721,731
- Cash -€7,941
down €7,941 (-24.5%), from €32,382 to €24,441
mainly Debts after one year (-€41,375) and Other debts (-€4,707)
- Debts after one year -€41,375
down €41,375 (-11.9%), from €347,306 to €305,931
- Gross operating margin +€19,436
up €19,436 (+54.1%), from €35,934 to €55,370
- Financial charges +€3,666
up €3,666 (+114%), from €3,220 to €6,886
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 | €788,361 | €746,502 | -€41,858 | -5.3% |
| Fixed assets | 21/28 | €753,673 | €721,731 | -€31,942 | -4.2% |
| Tangible fixed assets | 22/27 | €753,673 | €721,731 | -€31,942 | -4.2% |
| Land and buildings | 22 | €753,673 | €721,731 | -€31,942 | -4.2% |
| Current assets | 29/58 | €34,688 | €24,772 | -€9,916 | -28.6% |
| Amounts receivable within one year | 40/41 | €2,306 | - | -€2,306 | |
| Trade receivables | 40 | €2,198 | - | -€2,198 | |
| Other amounts receivable | 41 | €108 | - | -€108 | |
| Cash at bank and in hand | 54/58 | €32,382 | €24,441 | -€7,941 | -24.5% |
| Deferred charges and accrued income | 490/1 | - | €331 | +€331 | |
| Total equity and liabilities | 10/49 | €788,361 | €746,502 | -€41,858 | -5.3% |
| Equity | 10/15 | €266,005 | €269,072 | +€3,067 | +1.2% |
| Contributions | 10/11 | €70,848 | €70,848 | = | 0.0% |
| Reserves | 13 | €208,174 | €208,174 | = | 0.0% |
| Distributable reserves | 133 | €208,174 | €208,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,017 | -€9,950 | +€3,067 | +23.6% |
| Amounts payable | 17/49 | €522,355 | €477,430 | -€44,925 | -8.6% |
| Amounts payable after more than one year | 17 | €347,306 | €305,931 | -€41,375 | -11.9% |
| Financial debts | 170/4 | €347,306 | €305,931 | -€41,375 | -11.9% |
| Amounts payable within one year | 42/48 | €175,050 | €171,500 | -€3,550 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €41,375 | €41,375 | = | 0.0% |
| Trade debts | 44 | €229 | €899 | +€670 | +293% |
| Suppliers | 440/4 | €229 | €899 | +€670 | +293% |
| Taxes, remuneration and social security | 45 | €2,279 | €2,765 | +€486 | +21.3% |
| Taxes | 450/3 | €2,279 | €2,765 | +€486 | +21.3% |
| Other amounts payable | 47/48 | €131,167 | €126,460 | -€4,707 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,943 | €31,942 | -€1 | 0.0% |
| Other operating charges | 640/8 | €13,809 | €13,519 | -€290 | -2.1% |
| Gross operating margin | 9900 | €35,934 | €55,370 | +€19,436 | +54.1% |
| Operating profit (loss) | 9901 | -€9,818 | €9,909 | +€19,727 | |
| Financial income | 75/76B | €22 | €62 | +€40 | +185% |
| Recurring financial income | 75 | €22 | €62 | +€40 | +185% |
| Financial charges | 65/66B | €3,220 | €6,886 | +€3,666 | +114% |
| Recurring financial charges | 65 | €3,220 | €6,886 | +€3,666 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€13,017 | €3,085 | +€16,101 | |
| Income taxes | 67/77 | - | €18 | +€18 | |
| Profit (loss) for the period | 9904 | -€13,017 | €3,067 | +€16,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,017 | €3,067 | +€16,084 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.