Amandine DHEE: 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.
Amandine DHEE
Largest movements
- Receivables within one year +€23,986
up €23,986 (+126%), from €18,998 to €42,984
of which Other amounts receivable: +€28,616
- Cash +€17,370
up €17,370 (+12.7%), from €136,971 to €154,341
mainly Net result for the year (+€61,007) and Accrued charges and deferred income (+€3,386)
- Reserves +€48,950
up €48,950 (+17.6%), from €278,700 to €327,650
- Other debts -€12,484
down €12,484 (-51.0%), from €24,484 to €12,000
- Gross operating margin +€36,048
up €36,048 (+78.8%), from €45,741 to €81,789
- Depreciation -€5,173
down €5,173 (-85.7%), from €6,038 to €865
- Taxes +€3,936
up €3,936 (+25.2%), from €15,632 to €19,568
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 | €311,152 | €354,279 | +€43,127 | +13.9% |
| Fixed assets | 21/28 | €1,022 | €2,479 | +€1,457 | +143% |
| Tangible fixed assets | 22/27 | €1,022 | €2,479 | +€1,457 | +143% |
| Furniture and vehicles | 24 | €1,022 | €2,479 | +€1,457 | +143% |
| Current assets | 29/58 | €310,130 | €351,800 | +€41,670 | +13.4% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,998 | €42,984 | +€23,986 | +126% |
| Trade receivables | 40 | €4,630 | - | -€4,630 | |
| Other amounts receivable | 41 | €14,368 | €42,984 | +€28,616 | +199% |
| Cash at bank and in hand | 54/58 | €136,971 | €154,341 | +€17,370 | +12.7% |
| Deferred charges and accrued income | 490/1 | €4,161 | €4,475 | +€314 | +7.5% |
| Total equity and liabilities | 10/49 | €311,152 | €354,279 | +€43,127 | +13.9% |
| Equity | 10/15 | €284,945 | €333,952 | +€49,007 | +17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €278,700 | €327,650 | +€48,950 | +17.6% |
| Distributable reserves | 133 | €278,700 | €327,650 | +€48,950 | +17.6% |
| Profit (loss) carried forward | 14 | €1,245 | €1,302 | +€57 | +4.6% |
| Amounts payable | 17/49 | €26,207 | €20,327 | -€5,880 | -22.4% |
| Amounts payable within one year | 42/48 | €26,207 | €16,941 | -€9,266 | -35.4% |
| Trade debts | 44 | €1,723 | €1,941 | +€218 | +12.7% |
| Suppliers | 440/4 | €1,723 | €1,941 | +€218 | +12.7% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €24,484 | €12,000 | -€12,484 | -51.0% |
| Accrued charges and deferred income | 492/3 | - | €3,386 | +€3,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,038 | €865 | -€5,173 | -85.7% |
| Other operating charges | 640/8 | €206 | €163 | -€43 | -20.9% |
| Gross operating margin | 9900 | €45,741 | €81,789 | +€36,048 | +78.8% |
| Operating profit (loss) | 9901 | €39,497 | €80,761 | +€41,264 | +104% |
| Financial charges | 65/66B | €155 | €186 | +€31 | +20.0% |
| Recurring financial charges | 65 | €155 | €186 | +€31 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €39,342 | €80,575 | +€41,233 | +105% |
| Income taxes | 67/77 | €15,632 | €19,568 | +€3,936 | +25.2% |
| Profit (loss) for the period | 9904 | €23,710 | €61,007 | +€37,297 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €23,710 | €61,007 | +€37,297 | +157% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.