DEHA: 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.
DEHA
Largest movements
- Tangible fixed assets -€64,776
down €64,776 (-9.9%), from €653,377 to €588,600
of which Land and buildings: -€43,146
- Receivables within one year -€17,399
down €17,399 (-65.0%), from €26,774 to €9,376
of which Other amounts receivable: -€9,609
- Receivables after one year -€13,500
down €13,500 (-16.6%), from €81,500 to €68,000
of which Trade receivables: -€81,500
- Deferred charges and accrued income +€9,376
up €9,376 (+118.6%), from €7,905 to €17,281
- Debts after one year -€77,479
down €77,479 (-18.3%), from €422,347 to €344,868
- Staff costs +€37,521
up €37,521 (+42.0%), from €89,318 to €126,840
- Gross operating margin +€34,497
up €34,497 (+17.3%), from €198,851 to €233,348
- Depreciation +€4,116
up €4,116 (+5.0%), from €82,606 to €86,722
- Financial charges -€2,932
down €2,932 (-15.7%), from €18,650 to €15,717
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.
Cash bridge derived
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 | €788,423 | €701,733 | -€86,690 | -11.0% |
| Fixed assets | 21/28 | €653,377 | €588,600 | -€64,776 | -9.9% |
| Tangible fixed assets | 22/27 | €653,377 | €588,600 | -€64,776 | -9.9% |
| Land and buildings | 22 | €449,205 | €406,059 | -€43,146 | -9.6% |
| Plant, machinery and equipment | 23 | €203,430 | €182,185 | -€21,245 | -10.4% |
| Furniture and vehicles | 24 | €742 | €356 | -€386 | -52.0% |
| Current assets | 29/58 | €135,047 | €113,133 | -€21,914 | -16.2% |
| Amounts receivable after more than one year | 29 | €81,500 | €68,000 | -€13,500 | -16.6% |
| Trade receivables | 290 | €81,500 | - | -€81,500 | |
| Other amounts receivable | 291 | - | €68,000 | +€68,000 | |
| Stocks and contracts in progress | 3 | €5,763 | €6,681 | +€918 | +15.9% |
| Stocks | 30/36 | €5,763 | €6,681 | +€918 | +15.9% |
| Amounts receivable within one year | 40/41 | €26,774 | €9,376 | -€17,399 | -65.0% |
| Trade receivables | 40 | €16,063 | €8,273 | -€7,789 | -48.5% |
| Other amounts receivable | 41 | €10,712 | €1,102 | -€9,609 | -89.7% |
| Cash at bank and in hand | 54/58 | €13,105 | €11,795 | -€1,310 | -10.0% |
| Deferred charges and accrued income | 490/1 | €7,905 | €17,281 | +€9,376 | +118.6% |
| Total equity and liabilities | 10/49 | €788,423 | €701,733 | -€86,690 | -11.0% |
| Equity | 10/15 | €174,616 | €174,668 | +€52 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €156,423 | €156,475 | +€52 | 0.0% |
| Tax-exempt reserves | 132 | €21,452 | €21,452 | = | 0.0% |
| Distributable reserves | 133 | €134,971 | €135,023 | +€52 | 0.0% |
| Profit (loss) carried forward | 14 | €5,793 | €5,793 | = | 0.0% |
| Amounts payable | 17/49 | €613,807 | €527,065 | -€86,742 | -14.1% |
| Amounts payable after more than one year | 17 | €422,347 | €344,868 | -€77,479 | -18.3% |
| Financial debts | 170/4 | €422,347 | €344,868 | -€77,479 | -18.3% |
| Amounts payable within one year | 42/48 | €160,501 | €155,194 | -€5,307 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €81,776 | €77,479 | -€4,297 | -5.3% |
| Trade debts | 44 | €34,050 | €32,883 | -€1,166 | -3.4% |
| Suppliers | 440/4 | €33,433 | €32,883 | -€550 | -1.6% |
| Bills of exchange payable | 441 | €616 | - | -€616 | |
| Advances received on contracts in progress | 46 | €750 | €3,138 | +€2,388 | +318.4% |
| Taxes, remuneration and social security | 45 | €25,198 | €22,126 | -€3,072 | -12.2% |
| Taxes | 450/3 | €18,384 | €14,608 | -€3,776 | -20.5% |
| Remuneration and social security | 454/9 | €6,814 | €7,518 | +€704 | +10.3% |
| Other amounts payable | 47/48 | €18,728 | €19,568 | +€840 | +4.5% |
| Accrued charges and deferred income | 492/3 | €30,959 | €27,002 | -€3,956 | -12.8% |
| Remuneration, social security and pensions | 62 | €89,318 | €126,840 | +€37,521 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,606 | €86,722 | +€4,116 | +5.0% |
| Other operating charges | 640/8 | €2,799 | €3,085 | +€286 | +10.2% |
| Gross operating margin | 9900 | €198,851 | €233,348 | +€34,497 | +17.3% |
| Operating profit (loss) | 9901 | €24,127 | €16,702 | -€7,425 | -30.8% |
| Financial income | 75/76B | €1,250 | €3 | -€1,247 | -99.8% |
| Recurring financial income | 75 | €1,250 | €3 | -€1,247 | -99.8% |
| Financial charges | 65/66B | €18,650 | €15,717 | -€2,932 | -15.7% |
| Recurring financial charges | 65 | €18,650 | €15,717 | -€2,932 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €6,728 | €988 | -€5,740 | -85.3% |
| Income taxes | 67/77 | €1,160 | €936 | -€224 | -19.3% |
| Profit (loss) for the period | 9904 | €5,568 | €52 | -€5,516 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,568 | €52 | -€5,516 | -99.1% |
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 9 October 2026 via checked.be.