DH INTERIM & CONSULTING SERVICES: 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.
DH INTERIM & CONSULTING SERVICES
Largest movements
- Current investments +€150,000
up €150,000 (+60.0%), from €250,000 to €400,000
- Tangible fixed assets -€23,018
down €23,018 (-40.2%), from €57,209 to €34,191
of which Furniture and vehicles: -€19,108
- Cash +€21,351
up €21,351 (+12.0%), from €177,576 to €198,927
mainly Net result for the year (+€140,989) and Depreciation (+€23,018)
- Deferred charges and accrued income -€13,240
down €13,240 (-79.8%), from €16,591 to €3,351
- Reserves +€140,989
up €140,989 (+37.0%), from €381,432 to €522,421
- Gross operating margin -€78,378
down €78,378 (-26.5%), from €296,284 to €217,906
- Taxes -€21,828
down €21,828 (-26.8%), from €81,385 to €59,557
- Financial income +€9,023
up €9,023 (+518%), from €1,741 to €10,764
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.
Derived cash bridge
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 | €522,181 | €661,988 | +€139,808 | +26.8% |
| Fixed assets | 21/28 | €57,209 | €34,191 | -€23,018 | -40.2% |
| Tangible fixed assets | 22/27 | €57,209 | €34,191 | -€23,018 | -40.2% |
| Plant, machinery and equipment | 23 | €5,844 | €1,934 | -€3,909 | -66.9% |
| Furniture and vehicles | 24 | €51,365 | €32,257 | -€19,108 | -37.2% |
| Current assets | 29/58 | €464,972 | €627,797 | +€162,825 | +35.0% |
| Amounts receivable within one year | 40/41 | €20,805 | €25,520 | +€4,715 | +22.7% |
| Trade receivables | 40 | €20,805 | €21,847 | +€1,042 | +5.0% |
| Other amounts receivable | 41 | - | €3,672 | +€3,672 | |
| Current investments | 50/53 | €250,000 | €400,000 | +€150,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €177,576 | €198,927 | +€21,351 | +12.0% |
| Deferred charges and accrued income | 490/1 | €16,591 | €3,351 | -€13,240 | -79.8% |
| Total equity and liabilities | 10/49 | €522,181 | €661,988 | +€139,808 | +26.8% |
| Equity | 10/15 | €444,432 | €585,421 | +€140,989 | +31.7% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €381,432 | €522,421 | +€140,989 | +37.0% |
| Distributable reserves | 133 | €381,432 | €522,421 | +€140,989 | +37.0% |
| Amounts payable | 17/49 | €77,748 | €76,567 | -€1,181 | -1.5% |
| Amounts payable within one year | 42/48 | €76,945 | €75,742 | -€1,203 | -1.6% |
| Taxes, remuneration and social security | 45 | €13,265 | €12,690 | -€574 | -4.3% |
| Taxes | 450/3 | €13,265 | €12,690 | -€574 | -4.3% |
| Other amounts payable | 47/48 | €63,681 | €63,052 | -€629 | -1.0% |
| Accrued charges and deferred income | 492/3 | €803 | €825 | +€22 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,237 | €23,018 | -€219 | -0.9% |
| Other operating charges | 640/8 | €627 | €644 | +€17 | +2.7% |
| Gross operating margin | 9900 | €296,284 | €217,906 | -€78,378 | -26.5% |
| Operating profit (loss) | 9901 | €272,421 | €194,245 | -€78,176 | -28.7% |
| Financial income | 75/76B | €1,741 | €10,764 | +€9,023 | +518% |
| Recurring financial income | 75 | €1,741 | €10,764 | +€9,023 | +518% |
| Financial charges | 65/66B | €4,987 | €4,463 | -€524 | -10.5% |
| Recurring financial charges | 65 | €4,987 | €4,463 | -€524 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €269,175 | €200,546 | -€68,629 | -25.5% |
| Income taxes | 67/77 | €81,385 | €59,557 | -€21,828 | -26.8% |
| Profit (loss) for the period | 9904 | €187,790 | €140,989 | -€46,801 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €187,790 | €140,989 | -€46,801 | -24.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.