D.H.A.: 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.
D.H.A.
Largest movements
- Receivables within one year -€2,301
down €2,301 (-61.9%), from €3,719 to €1,418
of which Trade receivables: -€2,500
- Cash -€2,025
down €2,025 (-59.1%), from €3,425 to €1,400
mainly Trade debts (-€2,054) and Net result for the year (-€1,329)
- Trade debts -€2,054
down €2,054 (-86.1%), from €2,386 to €332
- Profit (loss) carried forward -€1,329
down €1,329 (-12.1%), from -€10,954 to -€12,284
- Tax, wage and social debts -€943
down €943 (-53.5%), from €1,761 to €818
- Staff costs -€17,030
down €17,030 (-97.1%), from €17,532 to €502
- Taxes -€2,152
no longer reported in 2025 (was €2,152)
- Gross operating margin -€2,041
down €2,041, from €2,037 to -€3
- Financial charges -€357
down €357 (-80.3%), from €445 to €88
- Other operating charges +€23
up €23 (+3.2%), from €714 to €736
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 | €41,897 | €37,572 | -€4,325 | -10.3% |
| Fixed assets | 21/28 | €34,754 | €34,754 | = | 0.0% |
| Tangible fixed assets | 22/27 | €34,588 | €34,588 | = | 0.0% |
| Land and buildings | 22 | €34,588 | €34,588 | = | 0.0% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €7,143 | €2,818 | -€4,325 | -60.6% |
| Amounts receivable within one year | 40/41 | €3,719 | €1,418 | -€2,301 | -61.9% |
| Trade receivables | 40 | €3,558 | €1,058 | -€2,500 | -70.3% |
| Other amounts receivable | 41 | €161 | €360 | +€199 | +124% |
| Cash at bank and in hand | 54/58 | €3,425 | €1,400 | -€2,025 | -59.1% |
| Total equity and liabilities | 10/49 | €41,897 | €37,572 | -€4,325 | -10.3% |
| Equity | 10/15 | €20,032 | €18,703 | -€1,329 | -6.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,954 | -€12,284 | -€1,329 | -12.1% |
| Amounts payable | 17/49 | €21,865 | €18,868 | -€2,996 | -13.7% |
| Amounts payable after more than one year | 17 | €17,718 | €17,718 | = | 0.0% |
| Other amounts payable | 178/9 | €17,718 | €17,718 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,147 | €1,151 | -€2,996 | -72.2% |
| Trade debts | 44 | €2,386 | €332 | -€2,054 | -86.1% |
| Suppliers | 440/4 | €2,386 | €332 | -€2,054 | -86.1% |
| Taxes, remuneration and social security | 45 | €1,761 | €818 | -€943 | -53.5% |
| Remuneration and social security | 454/9 | €1,761 | €818 | -€943 | -53.5% |
| Remuneration, social security and pensions | 62 | €17,532 | €502 | -€17,030 | -97.1% |
| Other operating charges | 640/8 | €714 | €736 | +€23 | +3.2% |
| Gross operating margin | 9900 | €2,037 | -€3 | -€2,041 | |
| Operating profit (loss) | 9901 | -€16,208 | -€1,242 | +€14,966 | +92.3% |
| Financial charges | 65/66B | €445 | €88 | -€357 | -80.3% |
| Recurring financial charges | 65 | €445 | €88 | -€357 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,652 | -€1,329 | +€15,323 | +92.0% |
| Income taxes | 67/77 | €2,152 | - | -€2,152 | |
| Profit (loss) for the period | 9904 | -€18,804 | -€1,329 | +€17,475 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,804 | -€1,329 | +€17,475 | +92.9% |
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.