D.H.N. Consult: 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.N. Consult
Largest movements
- Cash -€30,102
down €30,102 (-85.5%), from €35,198 to €5,095
mainly Net result for the year (-€16,582) and Tax, wage and social debts (-€8,678)
- Receivables within one year -€1,394
down €1,394 (-9.8%), from €14,247 to €12,853
of which Trade receivables: -€2,528
- Reserves -€16,582
down €16,582 (-51.8%), from €32,014 to €15,432
- Tax, wage and social debts -€8,678
down €8,678 (-98.2%), from €8,833 to €155
- Trade debts -€6,739
down €6,739 (-72.9%), from €9,249 to €2,510
- Gross operating margin -€22,990
down €22,990, from €8,731 to -€14,260
- Taxes -€2,146
down €2,146 (-93.3%), from €2,300 to €155
- Financial charges +€955
up €955 (+1,300%), from €74 to €1,029
- Other operating charges +€436
up €436 (+111%), from €394 to €830
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 | €50,596 | €18,791 | -€31,805 | -62.9% |
| Fixed assets | 21/28 | €1,151 | €842 | -€309 | -26.8% |
| Tangible fixed assets | 22/27 | €1,151 | €842 | -€309 | -26.8% |
| Furniture and vehicles | 24 | €1,151 | €842 | -€309 | -26.8% |
| Current assets | 29/58 | €49,445 | €17,948 | -€31,496 | -63.7% |
| Amounts receivable within one year | 40/41 | €14,247 | €12,853 | -€1,394 | -9.8% |
| Trade receivables | 40 | €14,247 | €11,720 | -€2,528 | -17.7% |
| Other amounts receivable | 41 | - | €1,134 | +€1,134 | |
| Cash at bank and in hand | 54/58 | €35,198 | €5,095 | -€30,102 | -85.5% |
| Total equity and liabilities | 10/49 | €50,596 | €18,791 | -€31,805 | -62.9% |
| Equity | 10/15 | €32,514 | €15,932 | -€16,582 | -51.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €32,014 | €15,432 | -€16,582 | -51.8% |
| Distributable reserves | 133 | €32,014 | €15,432 | -€16,582 | -51.8% |
| Amounts payable | 17/49 | €18,082 | €2,858 | -€15,223 | -84.2% |
| Amounts payable within one year | 42/48 | €18,082 | €2,858 | -€15,223 | -84.2% |
| Trade debts | 44 | €9,249 | €2,510 | -€6,739 | -72.9% |
| Suppliers | 440/4 | €9,249 | €2,510 | -€6,739 | -72.9% |
| Taxes, remuneration and social security | 45 | €8,833 | €155 | -€8,678 | -98.2% |
| Taxes | 450/3 | €8,833 | €155 | -€8,678 | -98.2% |
| Other amounts payable | 47/48 | €0 | €194 | +€194 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309 | €309 | = | 0.0% |
| Other operating charges | 640/8 | €394 | €830 | +€436 | +111% |
| Gross operating margin | 9900 | €8,731 | -€14,260 | -€22,990 | |
| Operating profit (loss) | 9901 | €8,028 | -€15,398 | -€23,426 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €74 | €1,029 | +€955 | +1,300% |
| Recurring financial charges | 65 | €74 | €1,029 | +€955 | +1,300% |
| Profit (loss) for the period before taxes | 9903 | €7,955 | -€16,427 | -€24,382 | |
| Income taxes | 67/77 | €2,300 | €155 | -€2,146 | -93.3% |
| Profit (loss) for the period | 9904 | €5,654 | -€16,582 | -€22,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,654 | -€16,582 | -€22,236 |
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 16 October 2026 via checked.be.