DHONT VERWARMING: 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.
DHONT VERWARMING
Largest movements
- Tangible fixed assets -€7,651
down €7,651 (-14.4%), from €53,023 to €45,372
- Receivables within one year -€4,253
down €4,253 (-89.2%), from €4,767 to €515
- Profit (loss) carried forward -€10,089
down €10,089 (-5.6%), from -€179,730 to -€189,819
- Other debts -€1,812
down €1,812 (-0.9%), from €212,534 to €210,722
- Gross operating margin -€3,970
down €3,970, from €1,704 to -€2,266
- Depreciation -€161
down €161 (-2.1%), from €7,812 to €7,651
- Other operating charges -€113
down €113 (-44.6%), from €254 to €141
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,791 | €45,887 | -€11,904 | -20.6% |
| Fixed assets | 21/28 | €53,023 | €45,372 | -€7,651 | -14.4% |
| Tangible fixed assets | 22/27 | €53,023 | €45,372 | -€7,651 | -14.4% |
| Land and buildings | 22 | €53,023 | €45,372 | -€7,651 | -14.4% |
| Current assets | 29/58 | €4,767 | €515 | -€4,253 | -89.2% |
| Amounts receivable within one year | 40/41 | €4,767 | €515 | -€4,253 | -89.2% |
| Other amounts receivable | 41 | €4,767 | €515 | -€4,253 | -89.2% |
| Total equity and liabilities | 10/49 | €57,791 | €45,887 | -€11,904 | -20.6% |
| Equity | 10/15 | -€155,230 | -€165,319 | -€10,089 | -6.5% |
| Contributions | 10/11 | €24,500 | €24,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,730 | -€189,819 | -€10,089 | -5.6% |
| Amounts payable | 17/49 | €213,020 | €211,206 | -€1,815 | -0.9% |
| Amounts payable within one year | 42/48 | €213,020 | €211,206 | -€1,815 | -0.9% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €484 | €484 | = | 0.0% |
| Suppliers | 440/4 | €484 | €484 | = | 0.0% |
| Other amounts payable | 47/48 | €212,534 | €210,722 | -€1,812 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,812 | €7,651 | -€161 | -2.1% |
| Other operating charges | 640/8 | €254 | €141 | -€113 | -44.6% |
| Gross operating margin | 9900 | €1,704 | -€2,266 | -€3,970 | |
| Operating profit (loss) | 9901 | -€6,362 | -€10,058 | -€3,696 | -58.1% |
| Financial charges | 65/66B | €41 | €32 | -€9 | -22.5% |
| Recurring financial charges | 65 | €41 | €32 | -€9 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,403 | -€10,089 | -€3,687 | -57.6% |
| Profit (loss) for the period | 9904 | -€6,403 | -€10,089 | -€3,687 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,403 | -€10,089 | -€3,687 | -57.6% |
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 12 October 2026 via checked.be.