DH 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 SERVICES
Largest movements
- Cash +€188,062
up €188,062 (+461%), from €40,802 to €228,864
mainly Net result for the year (+€274,790) and Tax, wage and social debts (+€106,491)
- Receivables within one year -€45,219
down €45,219 (-47.4%), from €95,385 to €50,166
of which Trade receivables: -€22,916
- Tangible fixed assets -€26,864
down €26,864 (-11.5%), from €232,848 to €205,984
- Tax, wage and social debts +€106,491
up €106,491 (+91.9%), from €115,844 to €222,335
of which Taxes: +€101,202
- Profit (loss) carried forward +€74,790
up €74,790 (+35.0%), from €213,920 to €288,709
- Other debts -€64,623
down €64,623 (-21.5%), from €300,000 to €235,377
- Debts after one year -€11,411
down €11,411 (-21.4%), from €53,339 to €41,928
- Staff costs +€46,639
up €46,639 (+122%), from €38,116 to €84,754
- Financial charges +€15,344
up €15,344 (+1,022%), from €1,501 to €16,845
- Financial income +€11,020
up €11,020 (+601%), from €1,832 to €12,852
- Taxes -€8,657
down €8,657 (-7.7%), from €111,922 to €103,265
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 | €721,176 | €830,292 | +€109,116 | +15.1% |
| Fixed assets | 21/28 | €425,848 | €398,984 | -€26,864 | -6.3% |
| Tangible fixed assets | 22/27 | €232,848 | €205,984 | -€26,864 | -11.5% |
| Land and buildings | 22 | €201,510 | €192,193 | -€9,317 | -4.6% |
| Plant, machinery and equipment | 23 | €1,008 | €1,084 | +€77 | +7.6% |
| Furniture and vehicles | 24 | €13,788 | €8,275 | -€5,512 | -40.0% |
| Other tangible fixed assets | 26 | €16,543 | €4,432 | -€12,111 | -73.2% |
| Financial fixed assets | 28 | €193,000 | €193,000 | = | 0.0% |
| Current assets | 29/58 | €295,328 | €431,307 | +€135,979 | +46.0% |
| Amounts receivable after more than one year | 29 | €149,118 | €149,118 | = | 0.0% |
| Other amounts receivable | 291 | €149,118 | €149,118 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,385 | €50,166 | -€45,219 | -47.4% |
| Trade receivables | 40 | €72,894 | €49,978 | -€22,916 | -31.4% |
| Other amounts receivable | 41 | €22,491 | €188 | -€22,303 | -99.2% |
| Cash at bank and in hand | 54/58 | €40,802 | €228,864 | +€188,062 | +461% |
| Deferred charges and accrued income | 490/1 | €10,023 | €3,159 | -€6,863 | -68.5% |
| Total equity and liabilities | 10/49 | €721,176 | €830,292 | +€109,116 | +15.1% |
| Equity | 10/15 | €234,662 | €309,452 | +€74,790 | +31.9% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €337 | €337 | = | 0.0% |
| Tax-exempt reserves | 132 | €337 | €337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,920 | €288,709 | +€74,790 | +35.0% |
| Amounts payable | 17/49 | €486,514 | €520,840 | +€34,326 | +7.1% |
| Amounts payable after more than one year | 17 | €53,339 | €41,928 | -€11,411 | -21.4% |
| Financial debts | 170/4 | €53,339 | €41,928 | -€11,411 | -21.4% |
| Amounts payable within one year | 42/48 | €433,175 | €478,912 | +€45,737 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €11,628 | €11,411 | -€216 | -1.9% |
| Trade debts | 44 | €5,704 | €9,789 | +€4,085 | +71.6% |
| Suppliers | 440/4 | €5,704 | €9,789 | +€4,085 | +71.6% |
| Taxes, remuneration and social security | 45 | €115,844 | €222,335 | +€106,491 | +91.9% |
| Taxes | 450/3 | €111,870 | €213,073 | +€101,202 | +90.5% |
| Remuneration and social security | 454/9 | €3,973 | €9,262 | +€5,289 | +133% |
| Other amounts payable | 47/48 | €300,000 | €235,377 | -€64,623 | -21.5% |
| Remuneration, social security and pensions | 62 | €38,116 | €84,754 | +€46,639 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,444 | €27,964 | +€3,520 | +14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,543 | €2,189 | +€646 | +41.8% |
| Gross operating margin | 9900 | €493,903 | €496,955 | +€3,052 | +0.6% |
| Operating profit (loss) | 9901 | €429,800 | €382,048 | -€47,752 | -11.1% |
| Financial income | 75/76B | €1,832 | €12,852 | +€11,020 | +601% |
| Recurring financial income | 75 | €1,832 | €12,852 | +€11,020 | +601% |
| Financial charges | 65/66B | €1,501 | €16,845 | +€15,344 | +1,022% |
| Recurring financial charges | 65 | €1,501 | €16,845 | +€15,344 | +1,022% |
| Profit (loss) for the period before taxes | 9903 | €430,131 | €378,055 | -€52,076 | -12.1% |
| Income taxes | 67/77 | €111,922 | €103,265 | -€8,657 | -7.7% |
| Profit (loss) for the period | 9904 | €318,208 | €274,790 | -€43,419 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €318,208 | €274,790 | -€43,419 | -13.6% |
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 24 October 2026 via checked.be.