DHSC: 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.
DHSC
Largest movements
- Cash +€10,583
up €10,583 (+12359.0%), from €86 to €10,669
mainly Net result for the year (+€7,928) and Other debts (+€2,350)
- Receivables within one year +€208
new in 2025: €208
- Profit (loss) carried forward +€7,928
up €7,928 (+21.6%), from -€36,643 to -€28,715
- Other debts +€2,350
up €2,350 (+7.2%), from €32,564 to €34,914
- Trade debts +€572
up €572 (+59.3%), from €964 to €1,537
- Gross operating margin +€12,769
up €12,769, from -€3,000 to €9,769
- Other operating charges +€1,727
new in 2025: €1,727
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.
Cash bridge derived
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 | €5,086 | €15,936 | +€10,850 | +213.4% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €86 | €10,936 | +€10,850 | +12671.4% |
| Amounts receivable within one year | 40/41 | - | €208 | +€208 | |
| Other amounts receivable | 41 | - | €208 | +€208 | |
| Cash at bank and in hand | 54/58 | €86 | €10,669 | +€10,583 | +12359.0% |
| Deferred charges and accrued income | 490/1 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €5,086 | €15,936 | +€10,850 | +213.4% |
| Equity | 10/15 | -€28,443 | -€20,515 | +€7,928 | +27.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,643 | -€28,715 | +€7,928 | +21.6% |
| Amounts payable | 17/49 | €33,529 | €36,451 | +€2,922 | +8.7% |
| Amounts payable within one year | 42/48 | €33,529 | €36,451 | +€2,922 | +8.7% |
| Trade debts | 44 | €964 | €1,537 | +€572 | +59.3% |
| Suppliers | 440/4 | €964 | €1,537 | +€572 | +59.3% |
| Other amounts payable | 47/48 | €32,564 | €34,914 | +€2,350 | +7.2% |
| Other operating charges | 640/8 | - | €1,727 | +€1,727 | |
| Gross operating margin | 9900 | -€3,000 | €9,769 | +€12,769 | |
| Operating profit (loss) | 9901 | -€3,000 | €8,042 | +€11,042 | |
| Financial charges | 65/66B | €70 | €114 | +€44 | +62.4% |
| Recurring financial charges | 65 | €70 | €114 | +€44 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,070 | €7,928 | +€10,999 | |
| Profit (loss) for the period | 9904 | -€3,070 | €7,928 | +€10,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,070 | €7,928 | +€10,999 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.