DEHA + PARTNERS: 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 + PARTNERS
Largest movements
- Cash -€95,195
down €95,195 (-94.7%), from €100,475 to €5,280
mainly Net result for the year (-€282,795) and Receivables within one year (-€265)
- Deferred charges and accrued income -€9,467
down €9,467 (-87.4%), from €10,830 to €1,363
- Profit (loss) carried forward -€282,795
down €282,795 (-23.3%), from -€1.2m to -€1.5m
- Debts after one year +€177,420
up €177,420 (+14.4%), from €1.2m to €1.4m
- Gross operating margin -€389,744
down €389,744, from €108,824 to -€280,920
- Other operating charges -€10,578
down €10,578 (-95.3%), from €11,098 to €520
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 | €111,689 | €7,292 | -€104,397 | -93.5% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €111,639 | €7,242 | -€104,397 | -93.5% |
| Amounts receivable within one year | 40/41 | €334 | €599 | +€265 | +79.3% |
| Other amounts receivable | 41 | €334 | €599 | +€265 | +79.3% |
| Cash at bank and in hand | 54/58 | €100,475 | €5,280 | -€95,195 | -94.7% |
| Deferred charges and accrued income | 490/1 | €10,830 | €1,363 | -€9,467 | -87.4% |
| Total equity and liabilities | 10/49 | €111,689 | €7,292 | -€104,397 | -93.5% |
| Equity | 10/15 | -€1,121,479 | -€1,404,274 | -€282,795 | -25.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €65,888 | €65,888 | = | 0.0% |
| Distributable reserves | 133 | €65,888 | €65,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,212,368 | -€1,495,162 | -€282,795 | -23.3% |
| Amounts payable | 17/49 | €1,233,169 | €1,411,566 | +€178,397 | +14.5% |
| Amounts payable after more than one year | 17 | €1,232,440 | €1,409,859 | +€177,420 | +14.4% |
| Financial debts | 170/4 | €1,232,440 | €1,409,859 | +€177,420 | +14.4% |
| Amounts payable within one year | 42/48 | €729 | €1,707 | +€978 | +134.1% |
| Trade debts | 44 | €729 | €1,707 | +€978 | +134.1% |
| Suppliers | 440/4 | €729 | €1,707 | +€978 | +134.1% |
| Remuneration, social security and pensions | 62 | - | €870 | +€870 | |
| Other operating charges | 640/8 | €11,098 | €520 | -€10,578 | -95.3% |
| Gross operating margin | 9900 | €108,824 | -€280,920 | -€389,744 | |
| Operating profit (loss) | 9901 | €97,726 | -€282,309 | -€380,035 | |
| Financial income | 75/76B | €476 | €0 | -€475 | -99.9% |
| Recurring financial income | 75 | €476 | €0 | -€475 | -99.9% |
| Financial charges | 65/66B | €450 | €486 | +€36 | +7.9% |
| Recurring financial charges | 65 | €450 | €486 | +€36 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €97,752 | -€282,795 | -€380,546 | |
| Profit (loss) for the period | 9904 | €97,752 | -€282,795 | -€380,546 | |
| Profit (loss) for the period to be appropriated | 9905 | €97,752 | -€282,795 | -€380,546 |
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 11 October 2026 via checked.be.