DH & DP: 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.
DH & DP
Largest movements
- Receivables within one year -€5,890
down €5,890 (-88.6%), from €6,646 to €756
of which Trade receivables: -€6,646
- Financial fixed assets -€5,000
no longer reported in 2024 (was €5,000)
- Cash -€4,149
down €4,149 (-76.7%), from €5,409 to €1,260
mainly Other debts (-€8,531) and Trade debts (-€5,405)
- Other debts -€8,531
down €8,531 (-29.3%), from €29,163 to €20,632
- Trade debts -€5,405
no longer reported in 2024 (was €5,405)
- Profit (loss) carried forward -€986
down €986 (-1.2%), from -€83,667 to -€84,653
- Gross operating margin -€9,578
down €9,578, from €8,728 to -€850
- Other operating charges -€2,333
down €2,333 (-95.3%), from €2,448 to €115
- Financial charges -€1,389
down €1,389 (-98.5%), from €1,410 to €21
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 | €17,055 | €2,016 | -€15,039 | -88.2% |
| Fixed assets | 21/28 | €5,000 | - | -€5,000 | |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €12,055 | €2,016 | -€10,039 | -83.3% |
| Amounts receivable within one year | 40/41 | €6,646 | €756 | -€5,890 | -88.6% |
| Trade receivables | 40 | €6,646 | - | -€6,646 | |
| Other amounts receivable | 41 | - | €756 | +€756 | |
| Cash at bank and in hand | 54/58 | €5,409 | €1,260 | -€4,149 | -76.7% |
| Total equity and liabilities | 10/49 | €17,055 | €2,016 | -€15,039 | -88.2% |
| Equity | 10/15 | -€17,630 | -€18,616 | -€986 | -5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,444 | €47,444 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,859 | €8,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Own shares acquired | 1312 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €38,585 | €38,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,667 | -€84,653 | -€986 | -1.2% |
| Amounts payable | 17/49 | €34,685 | €20,632 | -€14,053 | -40.5% |
| Amounts payable within one year | 42/48 | €34,685 | €20,632 | -€14,053 | -40.5% |
| Trade debts | 44 | €5,405 | - | -€5,405 | |
| Suppliers | 440/4 | €5,405 | - | -€5,405 | |
| Taxes, remuneration and social security | 45 | €117 | - | -€117 | |
| Taxes | 450/3 | €117 | - | -€117 | |
| Other amounts payable | 47/48 | €29,163 | €20,632 | -€8,531 | -29.3% |
| Other operating charges | 640/8 | €2,448 | €115 | -€2,333 | -95.3% |
| Gross operating margin | 9900 | €8,728 | -€850 | -€9,578 | |
| Operating profit (loss) | 9901 | €6,280 | -€965 | -€7,245 | |
| Financial charges | 65/66B | €1,410 | €21 | -€1,389 | -98.5% |
| Recurring financial charges | 65 | €1,410 | €21 | -€1,389 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €4,871 | -€986 | -€5,857 | |
| Profit (loss) for the period | 9904 | €4,871 | -€986 | -€5,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,871 | -€986 | -€5,857 |
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 5 October 2026 via checked.be.