DEHMA: 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.
DEHMA
Largest movements
- Intangible fixed assets -€220,667
down €220,667 (-12.0%), from €1.8m to €1.6m
- Deferred charges and accrued income +€69,504
up €69,504 (+119%), from €58,586 to €128,090
- Cash -€25,471
down €25,471 (-98.0%), from €25,991 to €520
mainly Debts after one year (-€206,456) and Deferred charges and accrued income (-€69,504)
- Debts after one year -€206,456
down €206,456 (-12.2%), from €1.7m to €1.5m
- Profit (loss) carried forward +€121,790
up €121,790, from -€107,223 to €14,567
- Trade debts -€45,667
down €45,667 (-99.5%), from €45,912 to €245
- Staff costs -€155,192
down €155,192 (-55.8%), from €278,138 to €122,946
- Gross operating margin +€59,607
up €59,607 (+13.0%), from €457,373 to €516,980
- Financial charges +€6,242
up €6,242 (+18.8%), from €33,192 to €39,434
- Taxes +€5,913
up €5,913 (+211%), from €2,800 to €8,713
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.
Derived cash bridge
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 | €1,949,149 | €1,783,490 | -€165,659 | -8.5% |
| Fixed assets | 21/28 | €1,839,509 | €1,622,546 | -€216,963 | -11.8% |
| Intangible fixed assets | 21 | €1,838,440 | €1,617,773 | -€220,667 | -12.0% |
| Tangible fixed assets | 22/27 | €1,069 | €3,773 | +€2,704 | +253% |
| Furniture and vehicles | 24 | €1,069 | €3,773 | +€2,704 | +253% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €109,640 | €160,944 | +€51,304 | +46.8% |
| Amounts receivable within one year | 40/41 | €25,063 | €32,334 | +€7,271 | +29.0% |
| Trade receivables | 40 | - | €4,425 | +€4,425 | |
| Other amounts receivable | 41 | €25,063 | €27,909 | +€2,846 | +11.4% |
| Cash at bank and in hand | 54/58 | €25,991 | €520 | -€25,471 | -98.0% |
| Deferred charges and accrued income | 490/1 | €58,586 | €128,090 | +€69,504 | +119% |
| Total equity and liabilities | 10/49 | €1,949,149 | €1,783,490 | -€165,659 | -8.5% |
| Equity | 10/15 | -€104,223 | €17,567 | +€121,790 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,223 | €14,567 | +€121,790 | |
| Amounts payable | 17/49 | €2,053,372 | €1,765,923 | -€287,449 | -14.0% |
| Amounts payable after more than one year | 17 | €1,687,491 | €1,481,035 | -€206,456 | -12.2% |
| Financial debts | 170/4 | €1,687,491 | €1,481,035 | -€206,456 | -12.2% |
| Amounts payable within one year | 42/48 | €365,881 | €283,869 | -€82,012 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €210,178 | €196,850 | -€13,328 | -6.3% |
| Financial debts | 43 | €75,617 | €60,635 | -€14,982 | -19.8% |
| Credit institutions | 430/8 | €75,617 | €60,635 | -€14,982 | -19.8% |
| Trade debts | 44 | €45,912 | €245 | -€45,667 | -99.5% |
| Suppliers | 440/4 | €45,912 | €245 | -€45,667 | -99.5% |
| Taxes, remuneration and social security | 45 | €22,072 | €16,086 | -€5,986 | -27.1% |
| Taxes | 450/3 | €1,131 | €9,325 | +€8,194 | +724% |
| Remuneration and social security | 454/9 | €20,941 | €6,761 | -€14,180 | -67.7% |
| Other amounts payable | 47/48 | €12,102 | €10,053 | -€2,049 | -16.9% |
| Accrued charges and deferred income | 492/3 | - | €1,019 | +€1,019 | |
| Non-recurring operating income | 76A | - | €9,548 | +€9,548 | |
| Remuneration, social security and pensions | 62 | €278,138 | €122,946 | -€155,192 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,938 | €222,078 | +€1,140 | +0.5% |
| Other operating charges | 640/8 | €483 | €1,893 | +€1,410 | +292% |
| Non-recurring operating charges | 66A | €760 | €480 | -€280 | -36.8% |
| Gross operating margin | 9900 | €457,373 | €516,980 | +€59,607 | +13.0% |
| Operating profit (loss) | 9901 | -€42,946 | €169,583 | +€212,529 | |
| Financial income | 75/76B | €2 | €354 | +€352 | +17,600% |
| Recurring financial income | 75 | €2 | €354 | +€352 | +17,600% |
| Financial charges | 65/66B | €33,192 | €39,434 | +€6,242 | +18.8% |
| Recurring financial charges | 65 | €33,192 | €39,434 | +€6,242 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€76,136 | €130,503 | +€206,639 | |
| Income taxes | 67/77 | €2,800 | €8,713 | +€5,913 | +211% |
| Profit (loss) for the period | 9904 | -€78,936 | €121,790 | +€200,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,936 | €121,790 | +€200,726 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.