DEHACO: 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.
DEHACO
Largest movements
- Cash +€22,337
up €22,337 (+1598.1%), from €1,398 to €23,735
mainly Net result for the year (+€11,426) and Other debts (+€8,880)
- Receivables within one year -€3,296
down €3,296 (-9.2%), from €35,694 to €32,397
of which Trade receivables: -€25,895
- Tangible fixed assets +€1,894
up €1,894, from €0 to €1,894
of which Plant, machinery and equipment: +€1,735
- Other debts +€8,880
up €8,880, from €0 to €8,880
- Tax, wage and social debts +€7,209
up €7,209 (+632.9%), from €1,139 to €8,348
of which Taxes: +€5,268
- Trade debts +€4,897
up €4,897 (+697.0%), from €703 to €5,600
- Accrued charges and deferred income -€1,089
down €1,089 (-44.3%), from €2,458 to €1,368
- Gross operating margin +€10,666
up €10,666 (+197.9%), from €5,389 to €16,055
- Depreciation -€3,121
down €3,121 (-76.2%), from €4,095 to €975
- Taxes +€2,701
up €2,701 (+310.0%), from €871 to €3,572
- Financial income +€843
up €843 (+150525.0%), from €1 to €844
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 | €42,565 | €63,058 | +€20,493 | +48.1% |
| Fixed assets | 21/28 | €0 | €1,894 | +€1,894 | |
| Tangible fixed assets | 22/27 | €0 | €1,894 | +€1,894 | |
| Plant, machinery and equipment | 23 | €0 | €1,735 | +€1,735 | |
| Furniture and vehicles | 24 | €0 | €159 | +€159 | |
| Current assets | 29/58 | €42,565 | €61,164 | +€18,599 | +43.7% |
| Stocks and contracts in progress | 3 | €4,077 | €4,173 | +€96 | +2.4% |
| Stocks | 30/36 | €4,077 | €4,173 | +€96 | +2.4% |
| Amounts receivable within one year | 40/41 | €35,694 | €32,397 | -€3,296 | -9.2% |
| Trade receivables | 40 | €26,729 | €834 | -€25,895 | -96.9% |
| Other amounts receivable | 41 | €8,965 | €31,563 | +€22,599 | +252.1% |
| Cash at bank and in hand | 54/58 | €1,398 | €23,735 | +€22,337 | +1598.1% |
| Deferred charges and accrued income | 490/1 | €1,397 | €858 | -€539 | -38.6% |
| Total equity and liabilities | 10/49 | €42,565 | €63,058 | +€20,493 | +48.1% |
| Equity | 10/15 | €38,266 | €38,863 | +€597 | +1.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €38,763 | €38,763 | = | 0.0% |
| Distributable reserves | 133 | €38,763 | €38,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€597 | €0 | +€597 | |
| Amounts payable | 17/49 | €4,299 | €24,195 | +€19,896 | +462.8% |
| Amounts payable within one year | 42/48 | €1,842 | €22,827 | +€20,985 | +1139.6% |
| Trade debts | 44 | €703 | €5,600 | +€4,897 | +697.0% |
| Suppliers | 440/4 | €703 | €5,600 | +€4,897 | +697.0% |
| Taxes, remuneration and social security | 45 | €1,139 | €8,348 | +€7,209 | +632.9% |
| Taxes | 450/3 | €1,139 | €6,407 | +€5,268 | +462.6% |
| Remuneration and social security | 454/9 | - | €1,940 | +€1,940 | |
| Other amounts payable | 47/48 | €0 | €8,880 | +€8,880 | |
| Accrued charges and deferred income | 492/3 | €2,458 | €1,368 | -€1,089 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,095 | €975 | -€3,121 | -76.2% |
| Other operating charges | 640/8 | €868 | €890 | +€21 | +2.4% |
| Gross operating margin | 9900 | €5,389 | €16,055 | +€10,666 | +197.9% |
| Operating profit (loss) | 9901 | €426 | €14,191 | +€13,766 | +3234.7% |
| Financial income | 75/76B | €1 | €844 | +€843 | +150525.0% |
| Recurring financial income | 75 | €1 | €844 | +€843 | +150525.0% |
| Financial charges | 65/66B | €152 | €37 | -€115 | -75.7% |
| Recurring financial charges | 65 | €152 | €37 | -€115 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €274 | €14,998 | +€14,724 | +5371.2% |
| Income taxes | 67/77 | €871 | €3,572 | +€2,701 | +310.0% |
| Profit (loss) for the period | 9904 | -€597 | €11,426 | +€12,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€597 | €11,426 | +€12,023 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.