DHB MANAGEMENT: 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.
DHB MANAGEMENT
Largest movements
- Tangible fixed assets +€51,616
up €51,616 (+18.4%), from €279,772 to €331,387
- Current assets -€31,509
down €31,509 (-94.6%), from €33,316 to €1,808
of which Cash: -€30,332
- Debts within one year +€36,903
up €36,903 (+30.8%), from €119,812 to €156,715
- Profit (loss) carried forward -€26,878
down €26,878 (-63.1%), from -€42,624 to -€69,502
- Debts after one year +€10,083
up €10,083 (+58.3%), from €17,299 to €27,382
- Gross operating margin -€70,859
down €70,859 (-75.0%), from €94,464 to €23,606
- Depreciation -€34,952
down €34,952 (-62.8%), from €55,693 to €20,742
From the 2010 result to the 2012 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2010 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,088 | €333,195 | +€20,107 | +6.4% |
| Fixed assets | 21/28 | €279,772 | €331,387 | +€51,616 | +18.4% |
| Tangible fixed assets | 22/27 | €279,772 | €331,387 | +€51,616 | +18.4% |
| Current assets | 29/58 | €33,316 | €1,808 | -€31,509 | -94.6% |
| Amounts receivable within one year | 40/41 | €720 | €678 | -€43 | -5.9% |
| Cash at bank and in hand | 54/58 | €31,462 | €1,130 | -€30,332 | -96.4% |
| Total equity and liabilities | 10/49 | €313,088 | €333,195 | +€20,107 | +6.4% |
| Equity | 10/15 | €175,976 | €149,098 | -€26,878 | -15.3% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,624 | -€69,502 | -€26,878 | -63.1% |
| Amounts payable | 17/49 | €137,112 | €184,097 | +€46,985 | +34.3% |
| Amounts payable after more than one year | 17 | €17,299 | €27,382 | +€10,083 | +58.3% |
| Amounts payable within one year | 42/48 | €119,812 | €156,715 | +€36,903 | +30.8% |
| Trade debts | 44 | €8,637 | €676 | -€7,961 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,693 | €20,742 | -€34,952 | -62.8% |
| Gross operating margin | 9900 | €94,464 | €23,606 | -€70,859 | -75.0% |
| Operating profit (loss) | 9901 | €2,592 | €445 | -€2,147 | -82.8% |
| Recurring financial income | 75 | €465 | €5 | -€460 | -98.9% |
| Recurring financial charges | 65 | €3,105 | €1,913 | -€1,191 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,285 | -€1,113 | +€11,172 | +90.9% |
| Income taxes | 67/77 | - | €354 | +€354 | |
| Profit (loss) for the period | 9904 | -€12,285 | -€1,466 | +€10,819 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,285 | -€1,466 | +€10,819 | +88.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2010 and 30 June 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.