DHM Solar Systèmes: 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.
DHM Solar Systèmes
Largest movements
- Cash -€43,092
down €43,092 (-50.7%), from €84,986 to €41,894
mainly Tax, wage and social debts (-€34,507) and Other debts (-€31,500)
- Receivables within one year -€27,267
down €27,267 (-76.3%), from €35,714 to €8,447
of which Trade receivables: -€31,631
- Stocks and contracts -€15,131
down €15,131 (-55.8%), from €27,132 to €12,001
- Tangible fixed assets -€11,638
down €11,638 (-29.6%), from €39,307 to €27,668
of which Furniture and vehicles: -€11,074
- Tax, wage and social debts -€34,507
down €34,507 (-99.6%), from €34,643 to €136
- Other debts -€31,500
no longer reported in 2025 (was €31,500)
- Advances received -€23,337
no longer reported in 2025 (was €23,337)
- Debts after one year -€13,021
down €13,021 (-66.0%), from €19,739 to €6,718
- Gross operating margin -€86,173
down €86,173 (-87.7%), from €98,251 to €12,078
- Taxes -€23,781
down €23,781, from €22,315 to -€1,466
- Other operating charges -€10,649
down €10,649 (-93.2%), from €11,420 to €771
- Write-downs +€5,264
no longer reported in 2025 (was -€5,264)
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.
Derived cash bridge
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 | €189,145 | €90,130 | -€99,015 | -52.3% |
| Fixed assets | 21/28 | €39,307 | €27,668 | -€11,638 | -29.6% |
| Tangible fixed assets | 22/27 | €39,307 | €27,668 | -€11,638 | -29.6% |
| Plant, machinery and equipment | 23 | €914 | €349 | -€564 | -61.8% |
| Furniture and vehicles | 24 | €38,393 | €27,319 | -€11,074 | -28.8% |
| Current assets | 29/58 | €149,838 | €62,462 | -€87,377 | -58.3% |
| Stocks and contracts in progress | 3 | €27,132 | €12,001 | -€15,131 | -55.8% |
| Stocks | 30/36 | €27,132 | €12,001 | -€15,131 | -55.8% |
| Amounts receivable within one year | 40/41 | €35,714 | €8,447 | -€27,267 | -76.3% |
| Trade receivables | 40 | €35,077 | €3,447 | -€31,631 | -90.2% |
| Other amounts receivable | 41 | €636 | €5,000 | +€4,364 | +686% |
| Cash at bank and in hand | 54/58 | €84,986 | €41,894 | -€43,092 | -50.7% |
| Deferred charges and accrued income | 490/1 | €2,007 | €120 | -€1,887 | -94.0% |
| Total equity and liabilities | 10/49 | €189,145 | €90,130 | -€99,015 | -52.3% |
| Equity | 10/15 | €65,731 | €65,689 | -€42 | -0.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,731 | €32,689 | -€42 | -0.1% |
| Amounts payable | 17/49 | €123,414 | €24,441 | -€98,973 | -80.2% |
| Amounts payable after more than one year | 17 | €19,739 | €6,718 | -€13,021 | -66.0% |
| Financial debts | 170/4 | €19,739 | €6,718 | -€13,021 | -66.0% |
| Amounts payable within one year | 42/48 | €103,675 | €17,723 | -€85,952 | -82.9% |
| Current portion of amounts payable after more than one year | 42 | €12,486 | €14,154 | +€1,668 | +13.4% |
| Trade debts | 44 | €1,709 | €3,433 | +€1,723 | +101% |
| Suppliers | 440/4 | €1,709 | €3,433 | +€1,723 | +101% |
| Advances received on contracts in progress | 46 | €23,337 | - | -€23,337 | |
| Taxes, remuneration and social security | 45 | €34,643 | €136 | -€34,507 | -99.6% |
| Taxes | 450/3 | €34,643 | €136 | -€34,507 | -99.6% |
| Other amounts payable | 47/48 | €31,500 | - | -€31,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,638 | €11,638 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,264 | - | +€5,264 | |
| Other operating charges | 640/8 | €11,420 | €771 | -€10,649 | -93.2% |
| Gross operating margin | 9900 | €98,251 | €12,078 | -€86,173 | -87.7% |
| Operating profit (loss) | 9901 | €80,456 | -€332 | -€80,788 | |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €2,022 | €1,176 | -€846 | -41.8% |
| Recurring financial charges | 65 | €2,022 | €1,176 | -€846 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €78,482 | -€1,508 | -€79,990 | |
| Income taxes | 67/77 | €22,315 | -€1,466 | -€23,781 | |
| Profit (loss) for the period | 9904 | €56,167 | -€42 | -€56,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,167 | -€42 | -€56,209 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.