D.H. & Co BVBA: 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. & Co BVBA
Largest movements
- Tangible fixed assets -€4,452
down €4,452 (-36.1%), from €12,327 to €7,875
of which Furniture and vehicles: -€2,625
- Cash +€960
new in 2025: €960
mainly Net result for the year (+€3,646) and Depreciation (+€2,625)
- Other debts -€7,479
down €7,479 (-11.2%), from €67,048 to €59,569
- Profit (loss) carried forward +€3,646
up €3,646 (+6.9%), from -€52,561 to -€48,915
- Tax, wage and social debts +€384
new in 2025: €384
- Gross operating margin +€7,423
up €7,423, from -€606 to €6,817
- Depreciation +€2,625
new in 2025: €2,625
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 | €21,768 | €18,287 | -€3,480 | -16.0% |
| Fixed assets | 21/28 | €12,327 | €7,875 | -€4,452 | -36.1% |
| Tangible fixed assets | 22/27 | €12,327 | €7,875 | -€4,452 | -36.1% |
| Plant, machinery and equipment | 23 | €1,827 | - | -€1,827 | |
| Furniture and vehicles | 24 | €10,500 | €7,875 | -€2,625 | -25.0% |
| Current assets | 29/58 | €9,441 | €10,412 | +€972 | +10.3% |
| Amounts receivable within one year | 40/41 | €2,248 | €2,260 | +€12 | +0.5% |
| Trade receivables | 40 | - | €1,655 | +€1,655 | |
| Other amounts receivable | 41 | €2,248 | €604 | -€1,643 | -73.1% |
| Current investments | 50/53 | €7,193 | €7,193 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €960 | +€960 | |
| Total equity and liabilities | 10/49 | €21,768 | €18,287 | -€3,480 | -16.0% |
| Equity | 10/15 | -€46,317 | -€42,671 | +€3,646 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44 | €44 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44 | €44 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44 | €44 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,561 | -€48,915 | +€3,646 | +6.9% |
| Amounts payable | 17/49 | €68,085 | €60,959 | -€7,126 | -10.5% |
| Amounts payable within one year | 42/48 | €67,335 | €60,159 | -€7,176 | -10.7% |
| Trade debts | 44 | €287 | €206 | -€81 | -28.2% |
| Suppliers | 440/4 | €287 | €206 | -€81 | -28.2% |
| Taxes, remuneration and social security | 45 | - | €384 | +€384 | |
| Taxes | 450/3 | - | €384 | +€384 | |
| Other amounts payable | 47/48 | €67,048 | €59,569 | -€7,479 | -11.2% |
| Accrued charges and deferred income | 492/3 | €750 | €800 | +€50 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,625 | +€2,625 | |
| Other operating charges | 640/8 | €591 | €542 | -€49 | -8.2% |
| Gross operating margin | 9900 | -€606 | €6,817 | +€7,423 | |
| Operating profit (loss) | 9901 | -€1,197 | €3,650 | +€4,847 | |
| Financial charges | 65/66B | - | €4 | +€4 | |
| Recurring financial charges | 65 | - | €4 | +€4 | |
| Profit (loss) for the period before taxes | 9903 | -€1,197 | €3,646 | +€4,843 | |
| Profit (loss) for the period | 9904 | -€1,197 | €3,646 | +€4,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,197 | €3,646 | +€4,843 |
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 25 October 2026 via checked.be.