DEHAN: 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.
DEHAN
Largest movements
- Receivables within one year +€354,000
up €354,000, from €0 to €354,000
of which Other amounts receivable: +€354,000
- Tangible fixed assets -€75,918
down €75,918 (-17.8%), from €425,402 to €349,483
of which Land and buildings: -€61,949
- Profit (loss) carried forward +€280,286
up €280,286 (+78.5%), from -€356,986 to -€76,701
- Debts after one year -€9,631
down €9,631 (-36.1%), from €26,700 to €17,070
- Gross operating margin +€318,834
up €318,834 (+1671.1%), from €19,080 to €337,914
- Depreciation -€10,729
down €10,729 (-17.5%), from €61,356 to €50,627
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 | €428,473 | €707,519 | +€279,046 | +65.1% |
| Fixed assets | 21/28 | €425,402 | €349,483 | -€75,918 | -17.8% |
| Tangible fixed assets | 22/27 | €425,402 | €349,483 | -€75,918 | -17.8% |
| Land and buildings | 22 | €374,375 | €312,426 | -€61,949 | -16.5% |
| Plant, machinery and equipment | 23 | €12,100 | €9,075 | -€3,025 | -25.0% |
| Furniture and vehicles | 24 | €38,926 | €27,982 | -€10,944 | -28.1% |
| Current assets | 29/58 | €3,072 | €358,036 | +€354,964 | +11556.6% |
| Amounts receivable within one year | 40/41 | €0 | €354,000 | +€354,000 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €354,000 | +€354,000 | |
| Cash at bank and in hand | 54/58 | €284 | €1,276 | +€992 | +349.3% |
| Deferred charges and accrued income | 490/1 | €2,787 | €2,760 | -€28 | -1.0% |
| Total equity and liabilities | 10/49 | €428,473 | €707,519 | +€279,046 | +65.1% |
| Equity | 10/15 | €121,572 | €401,858 | +€280,286 | +230.6% |
| Contributions | 10/11 | €435,053 | €435,053 | = | 0.0% |
| Capital | 10 | €435,053 | €435,053 | = | 0.0% |
| Issued capital | 100 | €435,053 | €435,053 | = | 0.0% |
| Reserves | 13 | €43,505 | €43,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,505 | €43,505 | = | 0.0% |
| Legal reserve | 130 | €43,505 | €43,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€356,986 | -€76,701 | +€280,286 | +78.5% |
| Amounts payable | 17/49 | €306,901 | €305,661 | -€1,240 | -0.4% |
| Amounts payable after more than one year | 17 | €26,700 | €17,070 | -€9,631 | -36.1% |
| Financial debts | 170/4 | €26,700 | €17,070 | -€9,631 | -36.1% |
| Amounts payable within one year | 42/48 | €279,911 | €287,253 | +€7,343 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €9,197 | €9,631 | +€433 | +4.7% |
| Trade debts | 44 | €2,093 | €4,506 | +€2,413 | +115.3% |
| Suppliers | 440/4 | €2,093 | €4,506 | +€2,413 | +115.3% |
| Taxes, remuneration and social security | 45 | €1,073 | €452 | -€621 | -57.9% |
| Taxes | 450/3 | €1,073 | €452 | -€621 | -57.9% |
| Other amounts payable | 47/48 | €267,547 | €272,665 | +€5,118 | +1.9% |
| Accrued charges and deferred income | 492/3 | €290 | €1,338 | +€1,048 | +361.5% |
| Non-recurring operating income | 76A | €0 | €328,708 | +€328,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,356 | €50,627 | -€10,729 | -17.5% |
| Other operating charges | 640/8 | €5,241 | €5,250 | +€9 | +0.2% |
| Gross operating margin | 9900 | €19,080 | €337,914 | +€318,834 | +1671.1% |
| Operating profit (loss) | 9901 | -€47,517 | €282,037 | +€329,554 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,922 | €1,664 | -€258 | -13.4% |
| Recurring financial charges | 65 | €1,922 | €1,664 | -€258 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,439 | €280,373 | +€329,812 | |
| Income taxes | 67/77 | €92 | €87 | -€5 | -5.3% |
| Profit (loss) for the period | 9904 | -€49,531 | €280,286 | +€329,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,531 | €280,286 | +€329,816 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.