DEN HAM: 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.
DEN HAM
Largest movements
- Cash -€28,117
down €28,117 (-57.3%), from €49,089 to €20,972
mainly Receivables within one year (-€25,883) and Net result for the year (-€19,570)
- Receivables within one year +€25,883
up €25,883 (+19.2%), from €134,933 to €160,816
of which Other amounts receivable: +€25,883
- Tangible fixed assets -€6,263
down €6,263 (-26.2%), from €23,896 to €17,633
of which Land and buildings: -€5,962
- Reserves -€19,570
down €19,570 (-6.2%), from €316,396 to €296,827
of which Distributable reserves: -€19,570
- Trade debts +€15,051
up €15,051 (+53.8%), from €27,984 to €43,034
- Tax, wage and social debts -€6,088
down €6,088 (-85.5%), from €7,120 to €1,032
- Gross operating margin -€46,501
down €46,501, from €42,551 to -€3,950
- Taxes -€6,189
down €6,189 (-100.0%), from €6,189 to €0
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 | €484,975 | €476,775 | -€8,200 | -1.7% |
| Fixed assets | 21/28 | €298,896 | €292,633 | -€6,263 | -2.1% |
| Tangible fixed assets | 22/27 | €23,896 | €17,633 | -€6,263 | -26.2% |
| Land and buildings | 22 | €22,993 | €17,031 | -€5,962 | -25.9% |
| Plant, machinery and equipment | 23 | €902 | €601 | -€301 | -33.3% |
| Financial fixed assets | 28 | €275,000 | €275,000 | = | 0.0% |
| Current assets | 29/58 | €186,079 | €184,143 | -€1,937 | -1.0% |
| Amounts receivable within one year | 40/41 | €134,933 | €160,816 | +€25,883 | +19.2% |
| Trade receivables | 40 | €10,757 | €10,757 | = | 0.0% |
| Other amounts receivable | 41 | €124,176 | €150,059 | +€25,883 | +20.8% |
| Cash at bank and in hand | 54/58 | €49,089 | €20,972 | -€28,117 | -57.3% |
| Deferred charges and accrued income | 490/1 | €2,058 | €2,355 | +€297 | +14.4% |
| Total equity and liabilities | 10/49 | €484,975 | €476,775 | -€8,200 | -1.7% |
| Equity | 10/15 | €378,396 | €358,827 | -€19,570 | -5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €316,396 | €296,827 | -€19,570 | -6.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,848 | €57,848 | = | 0.0% |
| Distributable reserves | 133 | €252,348 | €232,778 | -€19,570 | -7.8% |
| Provisions and deferred taxes | 16 | €24,462 | €24,462 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,000 | €10,000 | = | 0.0% |
| Deferred taxes | 168 | €14,462 | €14,462 | = | 0.0% |
| Amounts payable | 17/49 | €82,117 | €93,486 | +€11,370 | +13.8% |
| Amounts payable after more than one year | 17 | €47,013 | €49,420 | +€2,407 | +5.1% |
| Other amounts payable | 178/9 | €47,013 | €49,420 | +€2,407 | +5.1% |
| Amounts payable within one year | 42/48 | €35,104 | €44,066 | +€8,963 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €27,984 | €43,034 | +€15,051 | +53.8% |
| Suppliers | 440/4 | €27,984 | €43,034 | +€15,051 | +53.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,120 | €1,032 | -€6,088 | -85.5% |
| Taxes | 450/3 | €7,120 | €1,032 | -€6,088 | -85.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,263 | €6,263 | = | 0.0% |
| Other operating charges | 640/8 | €5,671 | €5,848 | +€177 | +3.1% |
| Gross operating margin | 9900 | €42,551 | -€3,950 | -€46,501 | |
| Operating profit (loss) | 9901 | €30,617 | -€16,061 | -€46,678 | |
| Financial income | 75/76B | €381 | €197 | -€184 | -48.4% |
| Recurring financial income | 75 | €381 | €197 | -€184 | -48.4% |
| Financial charges | 65/66B | €3,638 | €3,706 | +€68 | +1.9% |
| Recurring financial charges | 65 | €3,638 | €3,706 | +€68 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €27,360 | -€19,570 | -€46,930 | |
| Income taxes | 67/77 | €6,189 | €0 | -€6,189 | -100.0% |
| Profit (loss) for the period | 9904 | €21,171 | -€19,570 | -€40,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,171 | -€19,570 | -€40,741 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.