DHAS Advice: 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.
DHAS Advice
Largest movements
- Cash +€54,617
up €54,617 (+123.3%), from €44,298 to €98,915
mainly Net result for the year (+€97,802) and Other debts (+€66,791)
- Receivables within one year +€6,407
up €6,407 (+42.2%), from €15,172 to €21,578
of which Trade receivables: +€4,705
- Deferred charges and accrued income +€6,363
up €6,363 (+351.2%), from €1,812 to €8,175
- Other debts +€66,791
up €66,791 (+246.8%), from €27,065 to €93,856
- Tax, wage and social debts +€14,941
up €14,941 (+389.3%), from €3,838 to €18,780
- Profit (loss) carried forward -€7,198
down €7,198 (-68.1%), from €10,564 to €3,366
- Accrued charges and deferred income -€6,352
no longer reported in 2025 (was €6,352)
- Trade debts -€1,411
no longer reported in 2025 (was €1,411)
- Gross operating margin +€64,866
up €64,866 (+116.7%), from €55,579 to €120,445
- Taxes +€18,887
up €18,887 (+39745.9%), from €48 to €18,935
- Depreciation +€1,500
up €1,500 (+127.0%), from €1,181 to €2,681
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.
Cash bridge derived
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 | €64,894 | €131,666 | +€66,772 | +102.9% |
| Fixed assets | 21/28 | €3,613 | €2,998 | -€615 | -17.0% |
| Tangible fixed assets | 22/27 | €3,313 | €2,698 | -€615 | -18.6% |
| Furniture and vehicles | 24 | €3,313 | €2,698 | -€615 | -18.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €61,281 | €128,668 | +€67,387 | +110.0% |
| Amounts receivable within one year | 40/41 | €15,172 | €21,578 | +€6,407 | +42.2% |
| Trade receivables | 40 | €13,082 | €17,787 | +€4,705 | +36.0% |
| Other amounts receivable | 41 | €2,090 | €3,792 | +€1,702 | +81.5% |
| Cash at bank and in hand | 54/58 | €44,298 | €98,915 | +€54,617 | +123.3% |
| Deferred charges and accrued income | 490/1 | €1,812 | €8,175 | +€6,363 | +351.2% |
| Total equity and liabilities | 10/49 | €64,894 | €131,666 | +€66,772 | +102.9% |
| Equity | 10/15 | €24,819 | €17,621 | -€7,198 | -29.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,564 | €3,366 | -€7,198 | -68.1% |
| Amounts payable | 17/49 | €40,075 | €114,045 | +€73,970 | +184.6% |
| Amounts payable within one year | 42/48 | €33,723 | €114,045 | +€80,322 | +238.2% |
| Financial debts | 43 | €1,409 | €1,409 | = | 0.0% |
| Credit institutions | 430/8 | €1,409 | €1,409 | = | 0.0% |
| Trade debts | 44 | €1,411 | - | -€1,411 | |
| Suppliers | 440/4 | €1,411 | - | -€1,411 | |
| Taxes, remuneration and social security | 45 | €3,838 | €18,780 | +€14,941 | +389.3% |
| Taxes | 450/3 | €3,838 | €18,780 | +€14,941 | +389.3% |
| Other amounts payable | 47/48 | €27,065 | €93,856 | +€66,791 | +246.8% |
| Accrued charges and deferred income | 492/3 | €6,352 | - | -€6,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,181 | €2,681 | +€1,500 | +127.0% |
| Other operating charges | 640/8 | €118 | €967 | +€849 | +719.2% |
| Gross operating margin | 9900 | €55,579 | €120,445 | +€64,866 | +116.7% |
| Operating profit (loss) | 9901 | €54,280 | €116,798 | +€62,518 | +115.2% |
| Financial income | 75/76B | €67 | €0 | -€66 | -99.5% |
| Recurring financial income | 75 | €67 | €0 | -€66 | -99.5% |
| Financial charges | 65/66B | €0 | €61 | +€61 | +610800.0% |
| Recurring financial charges | 65 | €0 | €61 | +€61 | +610800.0% |
| Profit (loss) for the period before taxes | 9903 | €54,347 | €116,737 | +€62,390 | +114.8% |
| Income taxes | 67/77 | €48 | €18,935 | +€18,887 | +39745.9% |
| Profit (loss) for the period | 9904 | €54,299 | €97,802 | +€43,503 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,299 | €97,802 | +€43,503 | +80.1% |
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 8 October 2026 via checked.be.