DEHAM: 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.
DEHAM
Largest movements
- Cash -€50,003
down €50,003 (-82.9%), from €60,283 to €10,280
mainly Provisions (-€43,104) and Investment in fixed assets (net) (-€33,254)
- Receivables after one year +€29,945
new in 2025: €29,945
- Tangible fixed assets +€29,118
up €29,118 (+357.8%), from €8,139 to €37,256
of which Furniture and vehicles: +€19,208
- Current investments -€13,410
down €13,410 (-98.8%), from €13,566 to €156
- Receivables within one year -€8,513
down €8,513 (-20.1%), from €42,297 to €33,783
of which Trade receivables: -€8,706
- Provisions -€43,104
no longer reported in 2025 (was €43,104)
- Profit (loss) carried forward +€28,543
up €28,543 (+406.2%), from €7,027 to €35,570
- Other debts -€25,221
no longer reported in 2025 (was €25,221)
- Debts after one year +€17,558
new in 2025: €17,558
- Tax, wage and social debts +€13,153
up €13,153 (+74.7%), from €17,615 to €30,768
- Provisions -€43,104
no longer reported in 2025 (was €43,104)
- Gross operating margin -€8,391
down €8,391 (-13.2%), from €63,799 to €55,409
- Taxes +€5,537
up €5,537 (+110.7%), from €5,004 to €10,541
- Write-downs +€5,500
new in 2025: €5,500
- Financial charges +€2,807
up €2,807 (+256.3%), from €1,095 to €3,902
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 | €124,285 | €111,421 | -€12,864 | -10.4% |
| Fixed assets | 21/28 | €8,139 | €37,256 | +€29,118 | +357.8% |
| Tangible fixed assets | 22/27 | €8,139 | €37,256 | +€29,118 | +357.8% |
| Furniture and vehicles | 24 | €8,139 | €27,347 | +€19,208 | +236.0% |
| Other tangible fixed assets | 26 | - | €9,910 | +€9,910 | |
| Current assets | 29/58 | €116,146 | €74,165 | -€41,982 | -36.1% |
| Amounts receivable after more than one year | 29 | - | €29,945 | +€29,945 | |
| Other amounts receivable | 291 | - | €29,945 | +€29,945 | |
| Amounts receivable within one year | 40/41 | €42,297 | €33,783 | -€8,513 | -20.1% |
| Trade receivables | 40 | €42,229 | €33,523 | -€8,706 | -20.6% |
| Other amounts receivable | 41 | €68 | €261 | +€193 | +284.9% |
| Current investments | 50/53 | €13,566 | €156 | -€13,410 | -98.8% |
| Cash at bank and in hand | 54/58 | €60,283 | €10,280 | -€50,003 | -82.9% |
| Total equity and liabilities | 10/49 | €124,285 | €111,421 | -€12,864 | -10.4% |
| Equity | 10/15 | €25,627 | €54,170 | +€28,543 | +111.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,027 | €35,570 | +€28,543 | +406.2% |
| Provisions and deferred taxes | 16 | €43,104 | - | -€43,104 | |
| Provisions for liabilities and charges | 160/5 | €43,104 | - | -€43,104 | |
| Other liabilities and charges | 164/5 | €43,104 | - | -€43,104 | |
| Amounts payable | 17/49 | €55,554 | €57,251 | +€1,697 | +3.1% |
| Amounts payable after more than one year | 17 | - | €17,558 | +€17,558 | |
| Financial debts | 170/4 | - | €17,558 | +€17,558 | |
| Amounts payable within one year | 42/48 | €55,554 | €39,693 | -€15,861 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €3,165 | €5,979 | +€2,814 | +88.9% |
| Financial debts | 43 | €4,164 | €228 | -€3,936 | -94.5% |
| Credit institutions | 430/8 | €4,164 | €228 | -€3,936 | -94.5% |
| Trade debts | 44 | €5,389 | €2,718 | -€2,670 | -49.6% |
| Suppliers | 440/4 | €5,389 | €2,718 | -€2,670 | -49.6% |
| Taxes, remuneration and social security | 45 | €17,615 | €30,768 | +€13,153 | +74.7% |
| Taxes | 450/3 | €17,615 | €30,768 | +€13,153 | +74.7% |
| Other amounts payable | 47/48 | €25,221 | - | -€25,221 | |
| Non-recurring operating income | 76A | - | €942 | +€942 | |
| Remuneration, social security and pensions | 62 | €394 | €296 | -€98 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,325 | €4,136 | -€2,189 | -34.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,500 | +€5,500 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €43,104 | - | -€43,104 | |
| Other operating charges | 640/8 | €1,475 | €2,819 | +€1,344 | +91.1% |
| Gross operating margin | 9900 | €63,799 | €55,409 | -€8,391 | -13.2% |
| Operating profit (loss) | 9901 | €12,501 | €42,657 | +€30,157 | +241.2% |
| Financial income | 75/76B | €96 | €329 | +€233 | +242.1% |
| Recurring financial income | 75 | €96 | €329 | +€233 | +242.1% |
| Financial charges | 65/66B | €1,095 | €3,902 | +€2,807 | +256.3% |
| Recurring financial charges | 65 | €1,095 | €3,902 | +€2,807 | +256.3% |
| Profit (loss) for the period before taxes | 9903 | €11,502 | €39,084 | +€27,582 | +239.8% |
| Income taxes | 67/77 | €5,004 | €10,541 | +€5,537 | +110.7% |
| Profit (loss) for the period | 9904 | €6,498 | €28,543 | +€22,045 | +339.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,498 | €28,543 | +€22,045 | +339.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.