D.H.S.CONSULTING: what changed
D.H.S.CONSULTING
Largest movements
- Financial fixed assets -€58,285
down €58,285 (-34.5%), from €168,785 to €110,500
- Receivables within one year +€56,874
up €56,874 (+11,899%), from €478 to €57,352
of which Other amounts receivable: +€57,352
- Cash +€34,093
up €34,093 (+135%), from €25,252 to €59,345
mainly Net result for the year (+€95,508) and Investment in fixed assets (net) (+€32,035)
- Tangible fixed assets +€23,106
new in 2024: €23,106
- Profit (loss) carried forward +€35,508
up €35,508 (+16.7%), from €212,111 to €247,619
- Accrued charges and deferred income +€15,000
up €15,000 (+27.3%), from €55,000 to €70,000
- Other debts +€6,097
up €6,097 (+11.3%), from €53,903 to €60,000
- Taxes -€4,849
down €4,849 (-26.9%), from €17,996 to €13,146
- Gross operating margin +€3,580
up €3,580 (+3.7%), from €96,148 to €99,728
- Depreciation +€3,144
new in 2024: €3,144
- Financial income -€1,369
down €1,369 (-9.1%), from €15,000 to €13,632
of which Financial income: -€14,084
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €461,475 | €518,091 | +€56,616 | +12.3% |
| Fixed assets | 21/28 | €168,785 | €133,606 | -€35,179 | -20.8% |
| Tangible fixed assets | 22/27 | - | €23,106 | +€23,106 | |
| Furniture and vehicles | 24 | - | €23,106 | +€23,106 | |
| Financial fixed assets | 28 | €168,785 | €110,500 | -€58,285 | -34.5% |
| Current assets | 29/58 | €292,690 | €384,485 | +€91,794 | +31.4% |
| Amounts receivable after more than one year | 29 | €266,753 | €266,753 | = | 0.0% |
| Trade receivables | 290 | €266,753 | €266,753 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €478 | €57,352 | +€56,874 | +11,899% |
| Trade receivables | 40 | €478 | - | -€478 | |
| Other amounts receivable | 41 | - | €57,352 | +€57,352 | |
| Cash at bank and in hand | 54/58 | €25,252 | €59,345 | +€34,093 | +135% |
| Deferred charges and accrued income | 490/1 | €207 | €1,034 | +€827 | +399% |
| Total equity and liabilities | 10/49 | €461,475 | €518,091 | +€56,616 | +12.3% |
| Equity | 10/15 | €226,371 | €261,879 | +€35,508 | +15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,111 | €247,619 | +€35,508 | +16.7% |
| Amounts payable | 17/49 | €235,105 | €256,212 | +€21,108 | +9.0% |
| Amounts payable after more than one year | 17 | €81,879 | €77,540 | -€4,339 | -5.3% |
| Other amounts payable | 178/9 | €81,879 | €77,540 | -€4,339 | -5.3% |
| Amounts payable within one year | 42/48 | €98,226 | €108,672 | +€10,446 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €3,147 | €6,522 | +€3,375 | +107% |
| Taxes, remuneration and social security | 45 | €41,176 | €42,150 | +€974 | +2.4% |
| Taxes | 450/3 | €41,176 | €42,150 | +€974 | +2.4% |
| Other amounts payable | 47/48 | €53,903 | €60,000 | +€6,097 | +11.3% |
| Accrued charges and deferred income | 492/3 | €55,000 | €70,000 | +€15,000 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,144 | +€3,144 | |
| Other operating charges | 640/8 | €454 | €494 | +€41 | +8.9% |
| Gross operating margin | 9900 | €96,148 | €99,728 | +€3,580 | +3.7% |
| Operating profit (loss) | 9901 | €95,694 | €96,090 | +€396 | +0.4% |
| Financial income | 75/76B | €15,000 | €13,632 | -€1,369 | -9.1% |
| Recurring financial income | 75 | €15,000 | €917 | -€14,084 | -93.9% |
| Non-recurring financial income | 76B | - | €12,715 | +€12,715 | |
| Financial charges | 65/66B | €753 | €1,067 | +€314 | +41.8% |
| Recurring financial charges | 65 | €753 | €1,067 | +€314 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €109,941 | €108,654 | -€1,287 | -1.2% |
| Income taxes | 67/77 | €17,996 | €13,146 | -€4,849 | -26.9% |
| Profit (loss) for the period | 9904 | €91,946 | €95,508 | +€3,562 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,946 | €95,508 | +€3,562 | +3.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.