DGHA: 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.
DGHA
Largest movements
- Cash -€10,387
down €10,387 (-98.2%), from €10,575 to €188
mainly Receivables within one year (-€8,159) and Net result for the year (-€4,471)
- Receivables within one year +€8,159
up €8,159 (+132672.5%), from €6 to €8,166
of which Trade receivables: +€8,166
- Profit (loss) carried forward -€4,471
down €4,471 (-34.6%), from -€12,904 to -€17,375
- Other debts +€2,381
up €2,381 (+117.8%), from €2,020 to €4,401
- Tax, wage and social debts -€461
down €461 (-25.4%), from €1,812 to €1,351
- Trade debts +€365
up €365 (+545.2%), from €67 to €432
- Gross operating margin +€5,236
up €5,236 (+62.3%), from -€8,402 to -€3,166
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 | €21,479 | €19,293 | -€2,186 | -10.2% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €11,479 | €9,293 | -€2,186 | -19.0% |
| Amounts receivable within one year | 40/41 | €6 | €8,166 | +€8,159 | +132672.5% |
| Trade receivables | 40 | - | €8,166 | +€8,166 | |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €10,575 | €188 | -€10,387 | -98.2% |
| Deferred charges and accrued income | 490/1 | €898 | €940 | +€41 | +4.6% |
| Total equity and liabilities | 10/49 | €21,479 | €19,293 | -€2,186 | -10.2% |
| Equity | 10/15 | €17,580 | €13,109 | -€4,471 | -25.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €18,484 | €18,484 | = | 0.0% |
| Distributable reserves | 133 | €18,484 | €18,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,904 | -€17,375 | -€4,471 | -34.6% |
| Amounts payable | 17/49 | €3,900 | €6,185 | +€2,285 | +58.6% |
| Amounts payable within one year | 42/48 | €3,900 | €6,185 | +€2,285 | +58.6% |
| Trade debts | 44 | €67 | €432 | +€365 | +545.2% |
| Suppliers | 440/4 | €67 | €432 | +€365 | +545.2% |
| Taxes, remuneration and social security | 45 | €1,812 | €1,351 | -€461 | -25.4% |
| Taxes | 450/3 | €1,812 | €1,351 | -€461 | -25.4% |
| Other amounts payable | 47/48 | €2,020 | €4,401 | +€2,381 | +117.8% |
| Other operating charges | 640/8 | €433 | €400 | -€34 | -7.8% |
| Gross operating margin | 9900 | -€8,402 | -€3,166 | +€5,236 | +62.3% |
| Operating profit (loss) | 9901 | -€8,835 | -€3,565 | +€5,270 | +59.6% |
| Financial charges | 65/66B | €546 | €493 | -€52 | -9.6% |
| Recurring financial charges | 65 | €546 | €493 | -€52 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,381 | -€4,059 | +€5,323 | +56.7% |
| Income taxes | 67/77 | €398 | €412 | +€14 | +3.5% |
| Profit (loss) for the period | 9904 | -€9,780 | -€4,471 | +€5,309 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,780 | -€4,471 | +€5,309 | +54.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.