DH méca: 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 méca
Largest movements
- Receivables within one year -€30,011
down €30,011 (-92.2%), from €32,561 to €2,550
of which Trade receivables: -€30,843
- Cash +€26,014
up €26,014 (+1,152%), from €2,259 to €28,272
mainly Receivables within one year (+€30,011) and Depreciation (+€3,552)
- Tangible fixed assets -€3,552
down €3,552 (-39.1%), from €9,078 to €5,525
of which Plant, machinery and equipment: -€2,712
- Profit (loss) carried forward -€3,829
down €3,829 (-42.8%), from €8,948 to €5,119
- Tax, wage and social debts -€3,413
no longer reported in 2025 (was €3,413)
of which Taxes: -€3,413
- Trade debts -€564
down €564 (-99.3%), from €568 to €4
- Turnover -€37,406
no longer reported in 2025 (was €37,406)
- Gross operating margin -€22,956
down €22,956 (-93.2%), from €24,643 to €1,688
- Purchases and services -€12,762
no longer reported in 2025 (was €12,762)
- Taxes -€3,182
down €3,182 (-93.3%), from €3,413 to €230
- Depreciation -€2,984
down €2,984 (-45.6%), from €6,536 to €3,552
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 | €46,869 | €38,864 | -€8,004 | -17.1% |
| Fixed assets | 21/28 | €9,078 | €5,525 | -€3,552 | -39.1% |
| Tangible fixed assets | 22/27 | €9,078 | €5,525 | -€3,552 | -39.1% |
| Plant, machinery and equipment | 23 | €8,137 | €5,424 | -€2,712 | -33.3% |
| Furniture and vehicles | 24 | €941 | €101 | -€840 | -89.3% |
| Current assets | 29/58 | €37,791 | €33,339 | -€4,452 | -11.8% |
| Stocks and contracts in progress | 3 | €2,971 | €2,517 | -€454 | -15.3% |
| Stocks | 30/36 | €2,971 | €2,517 | -€454 | -15.3% |
| Amounts receivable within one year | 40/41 | €32,561 | €2,550 | -€30,011 | -92.2% |
| Trade receivables | 40 | €31,037 | €195 | -€30,843 | -99.4% |
| Other amounts receivable | 41 | €1,524 | €2,355 | +€831 | +54.6% |
| Cash at bank and in hand | 54/58 | €2,259 | €28,272 | +€26,014 | +1,152% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €46,869 | €38,864 | -€8,004 | -17.1% |
| Equity | 10/15 | €33,361 | €29,532 | -€3,829 | -11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,413 | €4,413 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,413 | - | -€4,413 | |
| Reserves not available under the articles | 1311 | €4,413 | - | -€4,413 | |
| Distributable reserves | 133 | - | €4,413 | +€4,413 | |
| Profit (loss) carried forward | 14 | €8,948 | €5,119 | -€3,829 | -42.8% |
| Amounts payable | 17/49 | €13,508 | €9,332 | -€4,176 | -30.9% |
| Amounts payable within one year | 42/48 | €13,508 | €9,332 | -€4,176 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €568 | €4 | -€564 | -99.3% |
| Suppliers | 440/4 | €568 | €4 | -€564 | -99.3% |
| Taxes, remuneration and social security | 45 | €3,413 | - | -€3,413 | |
| Taxes | 450/3 | €3,413 | - | -€3,413 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,527 | €9,328 | -€199 | -2.1% |
| Turnover | 70 | €37,406 | - | -€37,406 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,762 | - | -€12,762 | |
| Remuneration, social security and pensions | 62 | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,536 | €3,552 | -€2,984 | -45.6% |
| Other operating charges | 640/8 | €635 | €708 | +€73 | +11.6% |
| Gross operating margin | 9900 | €24,643 | €1,688 | -€22,956 | -93.2% |
| Operating profit (loss) | 9901 | €17,444 | -€2,573 | -€20,017 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €130 | €1,026 | +€895 | +687% |
| Recurring financial charges | 65 | €130 | €1,026 | +€895 | +687% |
| Profit (loss) for the period before taxes | 9903 | €17,314 | -€3,598 | -€20,912 | |
| Income taxes | 67/77 | €3,413 | €230 | -€3,182 | -93.3% |
| Profit (loss) for the period | 9904 | €13,901 | -€3,829 | -€17,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,901 | -€3,829 | -€17,730 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.