DEHA: what changed
Two fiscal 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.
DEHA
Largest movements
- Receivables within one year +€41,279
up €41,279 (+369.2%), from €11,181 to €52,459
of which Trade receivables: +€41,366
- Tangible fixed assets -€13,791
down €13,791 (-28.2%), from €48,852 to €35,061
of which Furniture and vehicles: -€13,655
- Cash -€11,496
down €11,496 (-28.5%), from €40,367 to €28,871
mainly Receivables within one year (-€41,279) and Contributions, distributions and other (-€25,000)
- Other debts +€25,113
up €25,113 (+5238.3%), from €479 to €25,593
- Tax, wage and social debts +€9,176
up €9,176 (+179.1%), from €5,124 to €14,300
of which Taxes: +€5,846
- Profit (loss) carried forward -€8,900
down €8,900 (-18.1%), from €49,293 to €40,393
- Current portion of long-term debt -€6,070
down €6,070 (-51.8%), from €11,721 to €5,652
- Debts after one year -€5,652
down €5,652 (-33.1%), from €17,089 to €11,438
- Gross operating margin +€20,650
up €20,650 (+62.3%), from €33,155 to €53,806
- Staff costs +€16,975
new in 2024: €16,975
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.
Cash bridge derived
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 | €101,607 | €117,850 | +€16,243 | +16.0% |
| Fixed assets | 21/28 | €48,852 | €35,061 | -€13,791 | -28.2% |
| Tangible fixed assets | 22/27 | €48,852 | €35,061 | -€13,791 | -28.2% |
| Plant, machinery and equipment | 23 | €1,116 | €980 | -€136 | -12.2% |
| Furniture and vehicles | 24 | €47,736 | €34,081 | -€13,655 | -28.6% |
| Current assets | 29/58 | €52,755 | €82,788 | +€30,034 | +56.9% |
| Amounts receivable within one year | 40/41 | €11,181 | €52,459 | +€41,279 | +369.2% |
| Trade receivables | 40 | €6,499 | €47,865 | +€41,366 | +636.5% |
| Other amounts receivable | 41 | €4,682 | €4,595 | -€87 | -1.9% |
| Cash at bank and in hand | 54/58 | €40,367 | €28,871 | -€11,496 | -28.5% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,458 | +€251 | +20.8% |
| Total equity and liabilities | 10/49 | €101,607 | €117,850 | +€16,243 | +16.0% |
| Equity | 10/15 | €60,112 | €51,212 | -€8,900 | -14.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €3,820 | €3,820 | = | 0.0% |
| Distributable reserves | 133 | €3,820 | €3,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,293 | €40,393 | -€8,900 | -18.1% |
| Amounts payable | 17/49 | €41,495 | €66,638 | +€25,143 | +60.6% |
| Amounts payable after more than one year | 17 | €17,089 | €11,438 | -€5,652 | -33.1% |
| Financial debts | 170/4 | €17,089 | €11,438 | -€5,652 | -33.1% |
| Amounts payable within one year | 42/48 | €24,406 | €55,200 | +€30,794 | +126.2% |
| Current portion of amounts payable after more than one year | 42 | €11,721 | €5,652 | -€6,070 | -51.8% |
| Trade debts | 44 | €7,080 | €9,655 | +€2,575 | +36.4% |
| Suppliers | 440/4 | €7,080 | €9,655 | +€2,575 | +36.4% |
| Taxes, remuneration and social security | 45 | €5,124 | €14,300 | +€9,176 | +179.1% |
| Taxes | 450/3 | €5,124 | €10,970 | +€5,846 | +114.1% |
| Remuneration and social security | 454/9 | - | €3,331 | +€3,331 | |
| Other amounts payable | 47/48 | €479 | €25,593 | +€25,113 | +5238.3% |
| Remuneration, social security and pensions | 62 | - | €16,975 | +€16,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,791 | €13,791 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,150 | €882 | -€268 | -23.3% |
| Gross operating margin | 9900 | €33,155 | €53,806 | +€20,650 | +62.3% |
| Operating profit (loss) | 9901 | €18,214 | €22,157 | +€3,943 | +21.6% |
| Financial charges | 65/66B | €936 | €681 | -€254 | -27.2% |
| Recurring financial charges | 65 | €936 | €681 | -€254 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €17,279 | €21,476 | +€4,197 | +24.3% |
| Income taxes | 67/77 | €5,124 | €5,376 | +€252 | +4.9% |
| Profit (loss) for the period | 9904 | €12,155 | €16,100 | +€3,946 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,155 | €16,100 | +€3,946 | +32.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.