DEHAL: 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.
DEHAL
Largest movements
- Receivables within one year -€1,751
down €1,751 (-100.0%), from €1,751 to €0
- Cash -€401
down €401 (-2.3%), from €17,103 to €16,702
mainly Net result for the year (-€1,245) and Trade debts (-€1,042)
- Profit (loss) carried forward -€1,245
down €1,245 (-79.0%), from -€1,576 to -€2,821
- Trade debts -€1,042
down €1,042 (-56.9%), from €1,831 to €789
- Gross operating margin +€5,526
up €5,526 (+81.2%), from -€6,807 to -€1,281
- Financial charges -€93
down €93 (-67.0%), from €139 to €46
- Financial income +€82
new in 2024: €82
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 | €18,854 | €16,702 | -€2,152 | -11.4% |
| Current assets | 29/58 | €18,854 | €16,702 | -€2,152 | -11.4% |
| Amounts receivable within one year | 40/41 | €1,751 | €0 | -€1,751 | -100.0% |
| Other amounts receivable | 41 | €1,751 | €0 | -€1,751 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,103 | €16,702 | -€401 | -2.3% |
| Total equity and liabilities | 10/49 | €18,854 | €16,702 | -€2,152 | -11.4% |
| Equity | 10/15 | €17,024 | €15,779 | -€1,245 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,576 | -€2,821 | -€1,245 | -79.0% |
| Amounts payable | 17/49 | €1,831 | €924 | -€907 | -49.5% |
| Amounts payable within one year | 42/48 | €1,831 | €924 | -€907 | -49.5% |
| Trade debts | 44 | €1,831 | €789 | -€1,042 | -56.9% |
| Suppliers | 440/4 | €1,831 | €789 | -€1,042 | -56.9% |
| Other amounts payable | 47/48 | €0 | €135 | +€135 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€6,807 | -€1,281 | +€5,526 | +81.2% |
| Operating profit (loss) | 9901 | -€6,807 | -€1,281 | +€5,526 | +81.2% |
| Financial income | 75/76B | - | €82 | +€82 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Financial charges | 65/66B | €139 | €46 | -€93 | -67.0% |
| Recurring financial charges | 65 | €139 | €46 | -€93 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,947 | -€1,245 | +€5,701 | +82.1% |
| Income taxes | 67/77 | €32 | €0 | -€32 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,979 | -€1,245 | +€5,733 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,979 | -€1,245 | +€5,733 | +82.2% |
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.