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
- Cash -€30,702
down €30,702 (-99.2%), from €30,939 to €236
mainly Receivables within one year (-€26,266) and Stocks and contracts (-€16,667)
- Receivables within one year +€26,266
new in 2024: €26,266
of which Trade receivables: +€24,269
- Stocks and contracts +€16,667
new in 2024: €16,667
- Financial fixed assets -€11,840
no longer reported in 2024 (was €11,840)
- Intangible fixed assets +€2,332
new in 2024: €2,332
- Trade debts +€21,693
new in 2024: €21,693
- Profit (loss) carried forward -€14,057
down €14,057 (-40.5%), from €34,719 to €20,662
- Contributions -€5,200
down €5,200 (-83.9%), from €6,200 to €1,000
- Gross operating margin -€4,394
down €4,394 (-1,296%), from -€339 to -€4,733
- Other operating charges -€741
no longer reported in 2024 (was €741)
- Depreciation +€68
new in 2024: €68
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,779 | €45,501 | +€2,723 | +6.4% |
| Fixed assets | 21/28 | €11,840 | €2,332 | -€9,508 | -80.3% |
| Intangible fixed assets | 21 | - | €2,332 | +€2,332 | |
| Financial fixed assets | 28 | €11,840 | - | -€11,840 | |
| Current assets | 29/58 | €30,939 | €43,169 | +€12,231 | +39.5% |
| Stocks and contracts in progress | 3 | - | €16,667 | +€16,667 | |
| Stocks | 30/36 | - | €16,667 | +€16,667 | |
| Amounts receivable within one year | 40/41 | - | €26,266 | +€26,266 | |
| Trade receivables | 40 | - | €24,269 | +€24,269 | |
| Other amounts receivable | 41 | - | €1,997 | +€1,997 | |
| Cash at bank and in hand | 54/58 | €30,939 | €236 | -€30,702 | -99.2% |
| Total equity and liabilities | 10/49 | €42,779 | €45,501 | +€2,723 | +6.4% |
| Equity | 10/15 | €42,779 | €23,522 | -€19,257 | -45.0% |
| Contributions | 10/11 | €6,200 | €1,000 | -€5,200 | -83.9% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €34,719 | €20,662 | -€14,057 | -40.5% |
| Amounts payable | 17/49 | - | €21,980 | +€21,980 | |
| Amounts payable within one year | 42/48 | - | €21,980 | +€21,980 | |
| Trade debts | 44 | - | €21,693 | +€21,693 | |
| Suppliers | 440/4 | - | €21,693 | +€21,693 | |
| Other amounts payable | 47/48 | - | €287 | +€287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €68 | +€68 | |
| Other operating charges | 640/8 | €741 | - | -€741 | |
| Non-recurring operating charges | 66A | - | €8,944 | +€8,944 | |
| Gross operating margin | 9900 | -€339 | -€4,733 | -€4,394 | -1,296% |
| Operating profit (loss) | 9901 | -€1,080 | -€13,744 | -€12,664 | -1,173% |
| Financial charges | 65/66B | €269 | €313 | +€44 | +16.2% |
| Recurring financial charges | 65 | €269 | €313 | +€44 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,349 | -€14,057 | -€12,708 | -942% |
| Profit (loss) for the period | 9904 | -€1,349 | -€14,057 | -€12,708 | -942% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,349 | -€14,057 | -€12,708 | -942% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.