DHDC - SERVICE: 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.
DHDC - SERVICE
Largest movements
- Cash +€140,689
up €140,689 (+421%), from €33,417 to €174,106
mainly Current investments (+€100,000) and Net result for the year (+€62,784)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year +€22,819
up €22,819 (+83.6%), from €27,284 to €50,103
of which Trade receivables: +€24,839
- Deferred charges and accrued income -€3,289
down €3,289 (-100%), from €3,289 to €0
- Tangible fixed assets +€2,462
up €2,462 (+20.5%), from €11,986 to €14,448
of which Furniture and vehicles: +€2,967
- Reserves +€62,784
up €62,784 (+40.4%), from €155,400 to €218,184
of which Distributable reserves: +€62,784
- Tax, wage and social debts +€3,970
up €3,970 (+62.6%), from €6,339 to €10,310
of which Taxes: +€9,805
- Other debts -€3,500
down €3,500 (-100%), from €3,500 to €0
- Financial income +€27,296
up €27,296 (+11,792%), from €231 to €27,528
- Gross operating margin +€22,342
up €22,342 (+24.0%), from €92,942 to €115,285
- Taxes +€13,020
up €13,020 (+109%), from €11,916 to €24,936
- Staff costs -€5,145
down €5,145 (-9.2%), from €55,631 to €50,487
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 | €175,976 | €238,657 | +€62,682 | +35.6% |
| Fixed assets | 21/28 | €11,986 | €14,448 | +€2,462 | +20.5% |
| Tangible fixed assets | 22/27 | €11,986 | €14,448 | +€2,462 | +20.5% |
| Plant, machinery and equipment | 23 | €787 | €539 | -€249 | -31.6% |
| Furniture and vehicles | 24 | €10,695 | €13,662 | +€2,967 | +27.7% |
| Other tangible fixed assets | 26 | €504 | €247 | -€257 | -50.9% |
| Current assets | 29/58 | €163,990 | €224,209 | +€60,220 | +36.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €27,284 | €50,103 | +€22,819 | +83.6% |
| Trade receivables | 40 | €11,374 | €36,213 | +€24,839 | +218% |
| Other amounts receivable | 41 | €15,910 | €13,890 | -€2,020 | -12.7% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €33,417 | €174,106 | +€140,689 | +421% |
| Deferred charges and accrued income | 490/1 | €3,289 | €0 | -€3,289 | -100% |
| Total equity and liabilities | 10/49 | €175,976 | €238,657 | +€62,682 | +35.6% |
| Equity | 10/15 | €161,600 | €224,384 | +€62,784 | +38.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,400 | €218,184 | +€62,784 | +40.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €153,545 | €216,329 | +€62,784 | +40.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,376 | €14,273 | -€103 | -0.7% |
| Amounts payable within one year | 42/48 | €14,376 | €14,273 | -€103 | -0.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €4,537 | €3,964 | -€573 | -12.6% |
| Suppliers | 440/4 | €4,537 | €3,964 | -€573 | -12.6% |
| Taxes, remuneration and social security | 45 | €6,339 | €10,310 | +€3,970 | +62.6% |
| Taxes | 450/3 | €505 | €10,310 | +€9,805 | +1,943% |
| Remuneration and social security | 454/9 | €5,835 | €0 | -€5,835 | -100% |
| Other amounts payable | 47/48 | €3,500 | €0 | -€3,500 | -100% |
| Remuneration, social security and pensions | 62 | €55,631 | €50,487 | -€5,145 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €2,990 | +€266 | +9.8% |
| Other operating charges | 640/8 | €681 | €984 | +€303 | +44.5% |
| Gross operating margin | 9900 | €92,942 | €115,285 | +€22,342 | +24.0% |
| Operating profit (loss) | 9901 | €33,906 | €60,824 | +€26,917 | +79.4% |
| Financial income | 75/76B | €231 | €27,528 | +€27,296 | +11,792% |
| Recurring financial income | 75 | €231 | €27,528 | +€27,296 | +11,792% |
| Financial charges | 65/66B | €1,073 | €631 | -€442 | -41.2% |
| Recurring financial charges | 65 | €1,073 | €631 | -€442 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €33,065 | €87,720 | +€54,656 | +165% |
| Income taxes | 67/77 | €11,916 | €24,936 | +€13,020 | +109% |
| Profit (loss) for the period | 9904 | €21,149 | €62,784 | +€41,636 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €21,149 | €62,784 | +€41,636 | +197% |
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 20 October 2026 via checked.be.