DHECK: 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.
DHECK
Largest movements
- Tangible fixed assets +€31,786
up €31,786 (+715.2%), from €4,445 to €36,230
of which Furniture and vehicles: +€32,267
- Cash -€18,803
down €18,803 (-42.3%), from €44,406 to €25,603
mainly Investment in fixed assets (net) (-€38,190) and Deferred charges and accrued income (-€2,257)
- Deferred charges and accrued income +€2,257
new in 2024: €2,257
- Reserves +€13,500
up €13,500 (+33.6%), from €40,200 to €53,700
- Tax, wage and social debts +€949
up €949 (+14.1%), from €6,708 to €7,657
- Depreciation +€6,036
up €6,036 (+1636.2%), from €369 to €6,405
- Gross operating margin +€2,432
up €2,432 (+9.8%), from €24,781 to €27,213
- Other operating charges +€984
new in 2024: €984
- Taxes -€614
down €614 (-9.2%), from €6,708 to €6,094
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 | €49,067 | €64,091 | +€15,024 | +30.6% |
| Fixed assets | 21/28 | €4,445 | €36,230 | +€31,786 | +715.2% |
| Tangible fixed assets | 22/27 | €4,445 | €36,230 | +€31,786 | +715.2% |
| Furniture and vehicles | 24 | - | €32,267 | +€32,267 | |
| Other tangible fixed assets | 26 | €4,445 | €3,963 | -€481 | -10.8% |
| Current assets | 29/58 | €44,623 | €27,860 | -€16,762 | -37.6% |
| Amounts receivable within one year | 40/41 | €216 | - | -€216 | |
| Other amounts receivable | 41 | €216 | - | -€216 | |
| Cash at bank and in hand | 54/58 | €44,406 | €25,603 | -€18,803 | -42.3% |
| Deferred charges and accrued income | 490/1 | - | €2,257 | +€2,257 | |
| Total equity and liabilities | 10/49 | €49,067 | €64,091 | +€15,024 | +30.6% |
| Equity | 10/15 | €42,300 | €55,886 | +€13,586 | +32.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,200 | €53,700 | +€13,500 | +33.6% |
| Distributable reserves | 133 | €40,200 | €53,700 | +€13,500 | +33.6% |
| Profit (loss) carried forward | 14 | €100 | €186 | +€86 | +86.0% |
| Amounts payable | 17/49 | €6,767 | €8,204 | +€1,437 | +21.2% |
| Amounts payable within one year | 42/48 | €6,767 | €8,204 | +€1,437 | +21.2% |
| Trade debts | 44 | - | €225 | +€225 | |
| Suppliers | 440/4 | - | €225 | +€225 | |
| Taxes, remuneration and social security | 45 | €6,708 | €7,657 | +€949 | +14.1% |
| Taxes | 450/3 | €6,708 | €7,657 | +€949 | +14.1% |
| Other amounts payable | 47/48 | €59 | €323 | +€264 | +448.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €6,405 | +€6,036 | +1636.2% |
| Other operating charges | 640/8 | - | €984 | +€984 | |
| Gross operating margin | 9900 | €24,781 | €27,213 | +€2,432 | +9.8% |
| Operating profit (loss) | 9901 | €24,412 | €19,824 | -€4,588 | -18.8% |
| Financial charges | 65/66B | €30 | €145 | +€115 | +381.7% |
| Recurring financial charges | 65 | €30 | €145 | +€115 | +381.7% |
| Profit (loss) for the period before taxes | 9903 | €24,382 | €19,680 | -€4,702 | -19.3% |
| Income taxes | 67/77 | €6,708 | €6,094 | -€614 | -9.2% |
| Profit (loss) for the period | 9904 | €17,674 | €13,586 | -€4,088 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,674 | €13,586 | -€4,088 | -23.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.