DhaeVerM: 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.
DhaeVerM
Largest movements
- Receivables within one year +€27,753
up €27,753 (+169%), from €16,469 to €44,222
of which Other amounts receivable: +€27,753
- Other debts +€72,622
up €72,622 (+2,905%), from €2,500 to €75,122
- Short-term financial debts -€49,363
no longer reported in 2024 (was €49,363)
- Tax, wage and social debts +€5,283
up €5,283 (+139%), from €3,794 to €9,077
- Trade debts -€2,152
down €2,152 (-39.0%), from €5,515 to €3,363
- Gross operating margin +€45,911
up €45,911, from -€43,262 to €2,649
- Taxes +€1,368
no longer reported in 2024 (was -€1,368)
- Financial income +€871
up €871 (+476%), from €183 to €1,054
- Financial charges -€614
down €614 (-24.6%), from €2,496 to €1,882
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.
Derived cash bridge
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 | €175,539 | €203,465 | +€27,926 | +15.9% |
| Fixed assets | 21/28 | €159,070 | €159,070 | = | 0.0% |
| Financial fixed assets | 28 | €159,070 | €159,070 | = | 0.0% |
| Current assets | 29/58 | €16,469 | €44,395 | +€27,926 | +170% |
| Amounts receivable within one year | 40/41 | €16,469 | €44,222 | +€27,753 | +169% |
| Trade receivables | 40 | €14,000 | €14,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,469 | €30,222 | +€27,753 | +1,124% |
| Cash at bank and in hand | 54/58 | - | €173 | +€173 | |
| Total equity and liabilities | 10/49 | €175,539 | €203,465 | +€27,926 | +15.9% |
| Equity | 10/15 | €114,366 | €115,901 | +€1,535 | +1.3% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Reserves | 13 | €13,682 | €13,682 | = | 0.0% |
| Distributable reserves | 133 | €13,682 | €13,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,316 | -€42,780 | +€1,535 | +3.5% |
| Amounts payable | 17/49 | €61,173 | €87,563 | +€26,391 | +43.1% |
| Amounts payable within one year | 42/48 | €61,173 | €87,563 | +€26,391 | +43.1% |
| Financial debts | 43 | €49,363 | - | -€49,363 | |
| Credit institutions | 430/8 | €49,363 | - | -€49,363 | |
| Trade debts | 44 | €5,515 | €3,363 | -€2,152 | -39.0% |
| Suppliers | 440/4 | €5,515 | €3,363 | -€2,152 | -39.0% |
| Taxes, remuneration and social security | 45 | €3,794 | €9,077 | +€5,283 | +139% |
| Taxes | 450/3 | €3,794 | €9,077 | +€5,283 | +139% |
| Other amounts payable | 47/48 | €2,500 | €75,122 | +€72,622 | +2,905% |
| Other operating charges | 640/8 | €109 | €285 | +€176 | +162% |
| Gross operating margin | 9900 | -€43,262 | €2,649 | +€45,911 | |
| Operating profit (loss) | 9901 | -€43,371 | €2,364 | +€45,735 | |
| Financial income | 75/76B | €183 | €1,054 | +€871 | +476% |
| Recurring financial income | 75 | €183 | €1,054 | +€871 | +476% |
| Financial charges | 65/66B | €2,496 | €1,882 | -€614 | -24.6% |
| Recurring financial charges | 65 | €2,496 | €1,882 | -€614 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,684 | €1,535 | +€47,219 | |
| Income taxes | 67/77 | -€1,368 | - | +€1,368 | |
| Profit (loss) for the period | 9904 | -€44,316 | €1,535 | +€45,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,316 | €1,535 | +€45,851 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.