DHA SERVICES: 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.
DHA SERVICES
Largest movements
- Cash -€49,350
down €49,350 (-45.4%), from €108,639 to €59,290
mainly Receivables within one year (-€48,789) and Net result for the year (-€25,912)
- Receivables within one year +€48,789
up €48,789 (+66.3%), from €73,574 to €122,363
of which Other amounts receivable: +€48,789
- Tangible fixed assets -€8,186
down €8,186 (-29.5%), from €27,763 to €19,577
- Deferred charges and accrued income +€3,037
up €3,037 (+65.9%), from €4,612 to €7,649
- Tax, wage and social debts +€34,514
up €34,514 (+32.4%), from €106,496 to €141,010
of which Remuneration and social security: +€34,509
- Profit (loss) carried forward -€25,912
down €25,912 (-37.2%), from €69,631 to €43,720
- Trade debts -€14,312
down €14,312 (-51.7%), from €27,673 to €13,361
- Staff costs +€114,184
up €114,184 (+14.6%), from €780,991 to €895,175
- Gross operating margin +€56,362
up €56,362 (+6.9%), from €821,603 to €877,964
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,788 | €210,078 | -€5,710 | -2.6% |
| Fixed assets | 21/28 | €28,963 | €20,777 | -€8,186 | -28.3% |
| Tangible fixed assets | 22/27 | €27,763 | €19,577 | -€8,186 | -29.5% |
| Furniture and vehicles | 24 | €27,763 | €19,577 | -€8,186 | -29.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €186,825 | €189,302 | +€2,476 | +1.3% |
| Amounts receivable within one year | 40/41 | €73,574 | €122,363 | +€48,789 | +66.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €73,574 | €122,363 | +€48,789 | +66.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €108,639 | €59,290 | -€49,350 | -45.4% |
| Deferred charges and accrued income | 490/1 | €4,612 | €7,649 | +€3,037 | +65.9% |
| Total equity and liabilities | 10/49 | €215,788 | €210,078 | -€5,710 | -2.6% |
| Equity | 10/15 | €81,491 | €55,580 | -€25,912 | -31.8% |
| Contributions | 10/11 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,631 | €43,720 | -€25,912 | -37.2% |
| Amounts payable | 17/49 | €134,297 | €154,499 | +€20,202 | +15.0% |
| Amounts payable within one year | 42/48 | €134,297 | €154,499 | +€20,202 | +15.0% |
| Trade debts | 44 | €27,673 | €13,361 | -€14,312 | -51.7% |
| Suppliers | 440/4 | €27,673 | €13,361 | -€14,312 | -51.7% |
| Taxes, remuneration and social security | 45 | €106,496 | €141,010 | +€34,514 | +32.4% |
| Taxes | 450/3 | €212 | €216 | +€5 | +2.2% |
| Remuneration and social security | 454/9 | €106,285 | €140,794 | +€34,509 | +32.5% |
| Other amounts payable | 47/48 | €128 | €128 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €780,991 | €895,175 | +€114,184 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,204 | €8,186 | -€5,018 | -38.0% |
| Other operating charges | 640/8 | €1,200 | €1,345 | +€145 | +12.1% |
| Gross operating margin | 9900 | €821,603 | €877,964 | +€56,362 | +6.9% |
| Operating profit (loss) | 9901 | €26,207 | -€26,742 | -€52,949 | |
| Financial income | 75/76B | €537 | €1,318 | +€781 | +145.4% |
| Recurring financial income | 75 | €537 | €1,318 | +€781 | +145.4% |
| Financial charges | 65/66B | €122 | €108 | -€14 | -11.4% |
| Recurring financial charges | 65 | €122 | €108 | -€14 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €26,622 | -€25,532 | -€52,154 | |
| Income taxes | 67/77 | €372 | €380 | +€8 | +2.2% |
| Profit (loss) for the period | 9904 | €26,250 | -€25,912 | -€52,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,250 | -€25,912 | -€52,162 |
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.