Dehem: 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.
Dehem
Largest movements
- Receivables within one year +€111,827
up €111,827 (+38.0%), from €293,902 to €405,729
of which Trade receivables: +€202,007
- Receivables after one year +€87,823
up €87,823 (+116.0%), from €75,726 to €163,549
- Tangible fixed assets -€53,211
down €53,211 (-92.7%), from €57,407 to €4,196
of which Furniture and vehicles: -€49,013
- Cash +€7,997
up €7,997, from €0 to €7,997
mainly Trade debts (+€201,978) and Other debts (+€183,028)
- Trade debts +€201,978
up €201,978 (+2624.0%), from €7,697 to €209,675
- Other debts +€183,028
up €183,028 (+5293.8%), from €3,457 to €186,486
- Profit (loss) carried forward -€129,066
down €129,066 (-87.3%), from €147,862 to €18,796
- Tax, wage and social debts -€39,106
down €39,106 (-42.7%), from €91,527 to €52,421
of which Taxes: -€46,580
- Debts after one year -€31,255
down €31,255 (-100.0%), from €31,255 to €0
- Other operating charges +€191,768
up €191,768 (+1557.6%), from €12,312 to €204,079
- Gross operating margin +€77,587
up €77,587 (+116.0%), from €66,880 to €144,468
- Staff costs +€68,287
up €68,287, from -€11,409 to €56,878
- Depreciation -€34,410
down €34,410 (-88.2%), from €39,018 to €4,608
- Taxes -€14,322
down €14,322 (-64.8%), from €22,101 to €7,780
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 | €435,256 | €588,971 | +€153,714 | +35.3% |
| Fixed assets | 21/28 | €64,907 | €11,696 | -€53,211 | -82.0% |
| Tangible fixed assets | 22/27 | €57,407 | €4,196 | -€53,211 | -92.7% |
| Plant, machinery and equipment | 23 | €8,342 | €4,145 | -€4,198 | -50.3% |
| Furniture and vehicles | 24 | €49,065 | €51 | -€49,013 | -99.9% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €370,350 | €577,275 | +€206,925 | +55.9% |
| Amounts receivable after more than one year | 29 | €75,726 | €163,549 | +€87,823 | +116.0% |
| Other amounts receivable | 291 | €75,726 | €163,549 | +€87,823 | +116.0% |
| Amounts receivable within one year | 40/41 | €293,902 | €405,729 | +€111,827 | +38.0% |
| Trade receivables | 40 | €148,173 | €350,180 | +€202,007 | +136.3% |
| Other amounts receivable | 41 | €145,729 | €55,549 | -€90,180 | -61.9% |
| Cash at bank and in hand | 54/58 | €0 | €7,997 | +€7,997 | |
| Deferred charges and accrued income | 490/1 | €721 | €0 | -€721 | -100.0% |
| Total equity and liabilities | 10/49 | €435,256 | €588,971 | +€153,714 | +35.3% |
| Equity | 10/15 | €207,622 | €78,556 | -€129,066 | -62.2% |
| Contributions | 10/11 | €57,900 | €57,900 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,862 | €18,796 | -€129,066 | -87.3% |
| Amounts payable | 17/49 | €227,635 | €510,415 | +€282,780 | +124.2% |
| Amounts payable after more than one year | 17 | €31,255 | €0 | -€31,255 | -100.0% |
| Financial debts | 170/4 | €31,255 | €0 | -€31,255 | -100.0% |
| Amounts payable within one year | 42/48 | €196,379 | €510,415 | +€314,035 | +159.9% |
| Current portion of amounts payable after more than one year | 42 | €16,597 | €11,833 | -€4,764 | -28.7% |
| Financial debts | 43 | €77,100 | €50,000 | -€27,100 | -35.1% |
| Credit institutions | 430/8 | €77,100 | €50,000 | -€27,100 | -35.1% |
| Trade debts | 44 | €7,697 | €209,675 | +€201,978 | +2624.0% |
| Suppliers | 440/4 | €7,697 | €209,675 | +€201,978 | +2624.0% |
| Taxes, remuneration and social security | 45 | €91,527 | €52,421 | -€39,106 | -42.7% |
| Taxes | 450/3 | €85,451 | €38,871 | -€46,580 | -54.5% |
| Remuneration and social security | 454/9 | €6,076 | €13,550 | +€7,474 | +123.0% |
| Other amounts payable | 47/48 | €3,457 | €186,486 | +€183,028 | +5293.8% |
| Remuneration, social security and pensions | 62 | -€11,409 | €56,878 | +€68,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,018 | €4,608 | -€34,410 | -88.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €12,312 | €204,079 | +€191,768 | +1557.6% |
| Non-recurring operating charges | 66A | €13,318 | €0 | -€13,318 | -100.0% |
| Gross operating margin | 9900 | €66,880 | €144,468 | +€77,587 | +116.0% |
| Operating profit (loss) | 9901 | €13,642 | -€121,097 | -€134,739 | |
| Financial income | 75/76B | €3,387 | €7,251 | +€3,864 | +114.1% |
| Recurring financial income | 75 | €3,387 | €7,251 | +€3,864 | +114.1% |
| Financial charges | 65/66B | €9,989 | €7,440 | -€2,549 | -25.5% |
| Recurring financial charges | 65 | €9,989 | €7,440 | -€2,549 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €7,040 | -€121,286 | -€128,327 | |
| Income taxes | 67/77 | €22,101 | €7,780 | -€14,322 | -64.8% |
| Profit (loss) for the period | 9904 | -€15,061 | -€129,066 | -€114,005 | -756.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,061 | -€129,066 | -€114,005 | -756.9% |
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 8 October 2026 via checked.be.