DEHAMA BEHEER: 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.
DEHAMA BEHEER
Largest movements
- Current investments +€176,000
up €176,000 (+1,956%), from €9,000 to €185,000
- Financial fixed assets -€145,129
down €145,129 (-24.0%), from €605,873 to €460,744
- Tangible fixed assets -€17,758
down €17,758 (-8.8%), from €201,039 to €183,281
- Receivables within one year +€16,972
up €16,972 (+170%), from €10,000 to €26,972
- Reserves +€56,584
up €56,584 (+38.7%), from €146,047 to €202,631
of which Distributable reserves: +€56,584
- Other debts -€20,991
down €20,991 (-31.7%), from €66,214 to €45,224
- Gross operating margin +€11,727
up €11,727 (+11.6%), from €101,314 to €113,040
- Taxes +€6,052
up €6,052 (+23.3%), from €25,987 to €32,039
- Depreciation -€1,620
down €1,620 (-8.4%), from €19,378 to €17,758
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.
Derived cash bridge
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 | €834,329 | €857,648 | +€23,319 | +2.8% |
| Fixed assets | 21/28 | €806,912 | €644,025 | -€162,887 | -20.2% |
| Tangible fixed assets | 22/27 | €201,039 | €183,281 | -€17,758 | -8.8% |
| Land and buildings | 22 | €201,039 | €183,281 | -€17,758 | -8.8% |
| Financial fixed assets | 28 | €605,873 | €460,744 | -€145,129 | -24.0% |
| Current assets | 29/58 | €27,417 | €213,624 | +€186,206 | +679% |
| Amounts receivable within one year | 40/41 | €10,000 | €26,972 | +€16,972 | +170% |
| Trade receivables | 40 | €10,000 | €26,972 | +€16,972 | +170% |
| Current investments | 50/53 | €9,000 | €185,000 | +€176,000 | +1,956% |
| Cash at bank and in hand | 54/58 | €7,107 | - | -€7,107 | |
| Deferred charges and accrued income | 490/1 | €1,310 | €1,651 | +€341 | +26.0% |
| Total equity and liabilities | 10/49 | €834,329 | €857,648 | +€23,319 | +2.8% |
| Equity | 10/15 | €752,975 | €809,559 | +€56,584 | +7.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €146,047 | €202,631 | +€56,584 | +38.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €136,047 | €192,631 | +€56,584 | +41.6% |
| Profit (loss) carried forward | 14 | €506,928 | €506,928 | = | 0.0% |
| Amounts payable | 17/49 | €81,354 | €48,089 | -€33,265 | -40.9% |
| Amounts payable within one year | 42/48 | €81,354 | €48,089 | -€33,265 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €3,449 | - | -€3,449 | |
| Financial debts | 43 | - | €146 | +€146 | |
| Credit institutions | 430/8 | - | €146 | +€146 | |
| Trade debts | 44 | €1,562 | €267 | -€1,295 | -82.9% |
| Suppliers | 440/4 | €1,562 | €267 | -€1,295 | -82.9% |
| Taxes, remuneration and social security | 45 | €10,129 | €2,452 | -€7,677 | -75.8% |
| Taxes | 450/3 | €10,129 | €2,452 | -€7,677 | -75.8% |
| Other amounts payable | 47/48 | €66,214 | €45,224 | -€20,991 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,378 | €17,758 | -€1,620 | -8.4% |
| Other operating charges | 640/8 | €7,298 | €6,654 | -€644 | -8.8% |
| Gross operating margin | 9900 | €101,314 | €113,040 | +€11,727 | +11.6% |
| Operating profit (loss) | 9901 | €74,638 | €88,628 | +€13,990 | +18.7% |
| Financial income | 75/76B | €0 | €95 | +€95 | +28,791% |
| Recurring financial income | 75 | €0 | €95 | +€95 | +28,791% |
| Financial charges | 65/66B | €366 | €100 | -€266 | -72.7% |
| Recurring financial charges | 65 | €366 | €100 | -€266 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €74,272 | €88,624 | +€14,352 | +19.3% |
| Income taxes | 67/77 | €25,987 | €32,039 | +€6,052 | +23.3% |
| Profit (loss) for the period | 9904 | €48,284 | €56,584 | +€8,300 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,284 | €56,584 | +€8,300 | +17.2% |
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 20 October 2026 via checked.be.