DICHHA: 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.
DICHHA
Largest movements
- Tangible fixed assets -€23,767
down €23,767 (-15.4%), from €154,688 to €130,921
of which Other tangible fixed assets: -€19,394
- Intangible fixed assets -€20,380
down €20,380 (-99.8%), from €20,419 to €39
- Receivables within one year +€7,458
up €7,458 (+3.6%), from €208,262 to €215,720
of which Other amounts receivable: +€7,458
- Trade debts -€120,647
down €120,647 (-29.7%), from €406,328 to €285,681
- Profit (loss) carried forward +€81,168
up €81,168 (+80.5%), from -€100,849 to -€19,681
- Other debts -€16,971
no longer reported in 2024 (was €16,971)
- Tax, wage and social debts +€15,711
up €15,711 (+18.0%), from €87,151 to €102,862
of which Taxes: +€11,332
- Gross operating margin +€118,826
up €118,826 (+23.2%), from €512,716 to €631,542
- Other operating charges +€12,985
up €12,985 (+90.8%), from €14,304 to €27,289
- Financial charges -€10,899
down €10,899 (-79.9%), from €13,635 to €2,737
- Taxes +€10,180
up €10,180 (+777.2%), from €1,310 to €11,490
- Depreciation +€9,332
up €9,332 (+24.1%), from €38,657 to €47,989
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 | €559,062 | €518,323 | -€40,739 | -7.3% |
| Fixed assets | 21/28 | €202,855 | €158,708 | -€44,147 | -21.8% |
| Intangible fixed assets | 21 | €20,419 | €39 | -€20,380 | -99.8% |
| Tangible fixed assets | 22/27 | €154,688 | €130,921 | -€23,767 | -15.4% |
| Plant, machinery and equipment | 23 | €14,627 | €12,493 | -€2,134 | -14.6% |
| Furniture and vehicles | 24 | €7,812 | €5,573 | -€2,239 | -28.7% |
| Other tangible fixed assets | 26 | €132,249 | €112,855 | -€19,394 | -14.7% |
| Financial fixed assets | 28 | €27,748 | €27,748 | = | 0.0% |
| Current assets | 29/58 | €356,207 | €359,615 | +€3,407 | +1.0% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €22,127 | €21,437 | -€690 | -3.1% |
| Stocks | 30/36 | €22,127 | €21,437 | -€690 | -3.1% |
| Amounts receivable within one year | 40/41 | €208,262 | €215,720 | +€7,458 | +3.6% |
| Trade receivables | 40 | €127,805 | €127,805 | = | 0.0% |
| Other amounts receivable | 41 | €80,457 | €87,915 | +€7,458 | +9.3% |
| Cash at bank and in hand | 54/58 | €35,819 | €32,458 | -€3,361 | -9.4% |
| Total equity and liabilities | 10/49 | €559,062 | €518,323 | -€40,739 | -7.3% |
| Equity | 10/15 | €48,611 | €129,779 | +€81,168 | +167.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,860 | €130,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €129,000 | €129,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,849 | -€19,681 | +€81,168 | +80.5% |
| Amounts payable | 17/49 | €510,451 | €388,544 | -€121,908 | -23.9% |
| Amounts payable within one year | 42/48 | €510,451 | €388,544 | -€121,908 | -23.9% |
| Trade debts | 44 | €406,328 | €285,681 | -€120,647 | -29.7% |
| Suppliers | 440/4 | €406,328 | €285,681 | -€120,647 | -29.7% |
| Taxes, remuneration and social security | 45 | €87,151 | €102,862 | +€15,711 | +18.0% |
| Taxes | 450/3 | €61,627 | €72,959 | +€11,332 | +18.4% |
| Remuneration and social security | 454/9 | €25,525 | €29,904 | +€4,379 | +17.2% |
| Other amounts payable | 47/48 | €16,971 | - | -€16,971 | |
| Remuneration, social security and pensions | 62 | €469,941 | €462,346 | -€7,594 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,657 | €47,989 | +€9,332 | +24.1% |
| Other operating charges | 640/8 | €14,304 | €27,289 | +€12,985 | +90.8% |
| Gross operating margin | 9900 | €512,716 | €631,542 | +€118,826 | +23.2% |
| Operating profit (loss) | 9901 | -€10,186 | €93,918 | +€104,104 | |
| Financial income | 75/76B | €1,464 | €1,477 | +€13 | +0.9% |
| Recurring financial income | 75 | €1,464 | €1,468 | +€4 | +0.3% |
| Non-recurring financial income | 76B | - | €9 | +€9 | |
| Financial charges | 65/66B | €13,635 | €2,737 | -€10,899 | -79.9% |
| Recurring financial charges | 65 | €13,635 | €2,737 | -€10,899 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,357 | €92,658 | +€115,015 | |
| Income taxes | 67/77 | €1,310 | €11,490 | +€10,180 | +777.2% |
| Profit (loss) for the period | 9904 | -€23,667 | €81,168 | +€104,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,667 | €81,168 | +€104,835 |
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 9 October 2026 via checked.be.