DEHUVE: 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.
DEHUVE
Largest movements
- Cash +€1,848
up €1,848 (+184%), from €1,003 to €2,851
mainly Net result for the year (+€3,694) and Stocks and contracts (+€1,627)
- Stocks and contracts -€1,627
down €1,627 (-51.6%), from €3,155 to €1,528
- Tangible fixed assets -€1,372
down €1,372 (-30.2%), from €4,536 to €3,165
of which Furniture and vehicles: -€978
- Receivables within one year -€860
down €860 (-3.7%), from €23,449 to €22,590
of which Trade receivables: -€1,633
- Other debts -€5,870
down €5,870 (-21.8%), from €26,875 to €21,004
- Profit (loss) carried forward +€3,694
up €3,694 (+8.4%), from -€43,987 to -€40,293
- Gross operating margin +€3,935
up €3,935 (+915%), from €430 to €4,365
- Financial income +€287
up €287 (+69.4%), from €413 to €700
of which Financial income: +€287
- Depreciation -€218
down €218 (-13.7%), from €1,590 to €1,372
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 | €32,144 | €30,133 | -€2,010 | -6.3% |
| Fixed assets | 21/28 | €4,536 | €3,165 | -€1,372 | -30.2% |
| Tangible fixed assets | 22/27 | €4,536 | €3,165 | -€1,372 | -30.2% |
| Plant, machinery and equipment | 23 | €787 | €394 | -€394 | -50.0% |
| Furniture and vehicles | 24 | €3,749 | €2,771 | -€978 | -26.1% |
| Current assets | 29/58 | €27,607 | €26,969 | -€639 | -2.3% |
| Stocks and contracts in progress | 3 | €3,155 | €1,528 | -€1,627 | -51.6% |
| Stocks | 30/36 | €3,155 | €1,528 | -€1,627 | -51.6% |
| Amounts receivable within one year | 40/41 | €23,449 | €22,590 | -€860 | -3.7% |
| Trade receivables | 40 | €17,970 | €16,337 | -€1,633 | -9.1% |
| Other amounts receivable | 41 | €5,479 | €6,252 | +€773 | +14.1% |
| Cash at bank and in hand | 54/58 | €1,003 | €2,851 | +€1,848 | +184% |
| Total equity and liabilities | 10/49 | €32,144 | €30,133 | -€2,010 | -6.3% |
| Equity | 10/15 | €3,861 | €7,555 | +€3,694 | +95.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,649 | €41,649 | = | 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% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,987 | -€40,293 | +€3,694 | +8.4% |
| Amounts payable | 17/49 | €28,282 | €22,578 | -€5,704 | -20.2% |
| Amounts payable within one year | 42/48 | €28,282 | €22,578 | -€5,704 | -20.2% |
| Trade debts | 44 | €1,408 | €1,574 | +€166 | +11.8% |
| Suppliers | 440/4 | €1,408 | €1,574 | +€166 | +11.8% |
| Other amounts payable | 47/48 | €26,875 | €21,004 | -€5,870 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €1,372 | -€218 | -13.7% |
| Gross operating margin | 9900 | €430 | €4,365 | +€3,935 | +915% |
| Operating profit (loss) | 9901 | -€1,160 | €2,994 | +€4,153 | |
| Financial income | 75/76B | €413 | €700 | +€287 | +69.4% |
| Recurring financial income | 75 | €413 | €700 | +€287 | +69.4% |
| Non-recurring financial income | 76B | €413 | €700 | +€287 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | -€746 | €3,694 | +€4,440 | |
| Profit (loss) for the period | 9904 | -€746 | €3,694 | +€4,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€746 | €3,694 | +€4,440 |
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 18 October 2026 via checked.be.