DHB: 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.
DHB
Largest movements
- Receivables within one year +€4,431
up €4,431 (+3.1%), from €144,929 to €149,360
of which Other amounts receivable: +€4,431
- Profit (loss) carried forward +€8,026
up €8,026 (+13.6%), from -€58,854 to -€50,828
- Trade debts -€3,449
down €3,449 (-2.7%), from €127,076 to €123,627
- Gross operating margin +€10,630
up €10,630, from -€2,324 to €8,306
- Depreciation -€990
down €990 (-81.3%), from €1,218 to €228
- Other operating charges -€312
down €312 (-100.0%), from €312 to €0
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.
Cash bridge derived
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 | €145,159 | €149,360 | +€4,201 | +2.9% |
| Fixed assets | 21/28 | €228 | €0 | -€228 | -100.0% |
| Tangible fixed assets | 22/27 | €228 | €0 | -€228 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €228 | €0 | -€228 | -100.0% |
| Current assets | 29/58 | €144,930 | €149,360 | +€4,430 | +3.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €144,929 | €149,360 | +€4,431 | +3.1% |
| Trade receivables | 40 | €8,424 | €8,424 | = | 0.0% |
| Other amounts receivable | 41 | €136,505 | €140,936 | +€4,431 | +3.2% |
| Cash at bank and in hand | 54/58 | €1 | €0 | -€1 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €145,159 | €149,360 | +€4,201 | +2.9% |
| Equity | 10/15 | -€52,654 | -€44,628 | +€8,026 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,854 | -€50,828 | +€8,026 | +13.6% |
| Provisions and deferred taxes | 16 | €70,350 | €70,350 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €70,350 | €70,350 | = | 0.0% |
| Environmental obligations | 163 | €70,350 | €70,350 | = | 0.0% |
| Amounts payable | 17/49 | €127,462 | €123,638 | -€3,824 | -3.0% |
| Amounts payable within one year | 42/48 | €127,462 | €123,638 | -€3,824 | -3.0% |
| Trade debts | 44 | €127,076 | €123,627 | -€3,449 | -2.7% |
| Suppliers | 440/4 | €127,076 | €123,627 | -€3,449 | -2.7% |
| Taxes, remuneration and social security | 45 | €387 | €11 | -€376 | -97.2% |
| Taxes | 450/3 | €387 | €11 | -€376 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €228 | -€990 | -81.3% |
| Other operating charges | 640/8 | €312 | €0 | -€312 | -100.0% |
| Gross operating margin | 9900 | -€2,324 | €8,306 | +€10,630 | |
| Operating profit (loss) | 9901 | -€3,855 | €8,077 | +€11,932 | |
| Financial charges | 65/66B | €0 | €52 | +€52 | |
| Recurring financial charges | 65 | €0 | €52 | +€52 | |
| Profit (loss) for the period before taxes | 9903 | -€3,855 | €8,026 | +€11,881 | |
| Income taxes | 67/77 | €11 | €0 | -€11 | -100.0% |
| Profit (loss) for the period | 9904 | -€3,866 | €8,026 | +€11,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,866 | €8,026 | +€11,891 |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2023 and 30 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.