DMP-Higia: 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.
DMP-Higia
Largest movements
- Stocks and contracts +€15,728
up €15,728 (+18.1%), from €86,685 to €102,413
- Cash +€4,349
up €4,349 (+33.6%), from €12,932 to €17,281
mainly Debts after one year (+€38,454) and Current portion of long-term debt (+€7,766)
- Debts after one year +€38,454
up €38,454 (+4,418%), from €870 to €39,325
- Trade debts -€19,338
down €19,338 (-15.2%), from €127,466 to €108,128
- Short-term financial debts -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts -€9,959
down €9,959 (-27.4%), from €36,323 to €26,364
of which Remuneration and social security: -€9,507
- Current portion of long-term debt +€7,766
up €7,766 (+84.8%), from €9,154 to €16,920
- Gross operating margin -€61,875
down €61,875 (-67.0%), from €92,397 to €30,522
- Staff costs -€57,484
down €57,484 (-85.8%), from €67,025 to €9,541
- Financial charges -€2,108
down €2,108 (-29.1%), from €7,256 to €5,148
- Other operating charges -€1,149
down €1,149 (-48.6%), from €2,363 to €1,214
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.
Derived cash bridge
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 | €255,709 | €273,806 | +€18,097 | +7.1% |
| Fixed assets | 21/28 | €10,661 | €8,322 | -€2,339 | -21.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €7,988 | €5,649 | -€2,339 | -29.3% |
| Plant, machinery and equipment | 23 | €3,963 | €1,976 | -€1,988 | -50.1% |
| Furniture and vehicles | 24 | €4,025 | €3,673 | -€352 | -8.7% |
| Financial fixed assets | 28 | €2,673 | €2,673 | = | 0.0% |
| Current assets | 29/58 | €245,048 | €265,484 | +€20,436 | +8.3% |
| Stocks and contracts in progress | 3 | €86,685 | €102,413 | +€15,728 | +18.1% |
| Stocks | 30/36 | €86,685 | €102,413 | +€15,728 | +18.1% |
| Amounts receivable within one year | 40/41 | €140,886 | €139,766 | -€1,119 | -0.8% |
| Trade receivables | 40 | €125,629 | €119,073 | -€6,557 | -5.2% |
| Other amounts receivable | 41 | €15,256 | €20,694 | +€5,437 | +35.6% |
| Cash at bank and in hand | 54/58 | €12,932 | €17,281 | +€4,349 | +33.6% |
| Deferred charges and accrued income | 490/1 | €4,545 | €6,023 | +€1,478 | +32.5% |
| Total equity and liabilities | 10/49 | €255,709 | €273,806 | +€18,097 | +7.1% |
| Equity | 10/15 | €42,269 | €48,609 | +€6,340 | +15.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,677 | €30,017 | +€6,340 | +26.8% |
| Distributable reserves | 133 | €23,677 | €30,017 | +€6,340 | +26.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €213,440 | €225,197 | +€11,757 | +5.5% |
| Amounts payable after more than one year | 17 | €870 | €39,325 | +€38,454 | +4,418% |
| Financial debts | 170/4 | €870 | €39,325 | +€38,454 | +4,418% |
| Amounts payable within one year | 42/48 | €212,362 | €185,873 | -€26,489 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €9,154 | €16,920 | +€7,766 | +84.8% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €127,466 | €108,128 | -€19,338 | -15.2% |
| Suppliers | 440/4 | €127,466 | €108,128 | -€19,338 | -15.2% |
| Advances received on contracts in progress | 46 | €27,753 | €34,460 | +€6,707 | +24.2% |
| Taxes, remuneration and social security | 45 | €36,323 | €26,364 | -€9,959 | -27.4% |
| Taxes | 450/3 | €20,632 | €20,180 | -€452 | -2.2% |
| Remuneration and social security | 454/9 | €15,692 | €6,184 | -€9,507 | -60.6% |
| Other amounts payable | 47/48 | €1,666 | - | -€1,666 | |
| Accrued charges and deferred income | 492/3 | €208 | - | -€208 | |
| Remuneration, social security and pensions | 62 | €67,025 | €9,541 | -€57,484 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,889 | €2,934 | +€45 | +1.6% |
| Other operating charges | 640/8 | €2,363 | €1,214 | -€1,149 | -48.6% |
| Gross operating margin | 9900 | €92,397 | €30,522 | -€61,875 | -67.0% |
| Operating profit (loss) | 9901 | €20,120 | €16,832 | -€3,288 | -16.3% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €7,256 | €5,148 | -€2,108 | -29.1% |
| Recurring financial charges | 65 | €7,256 | €5,148 | -€2,108 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €12,864 | €11,688 | -€1,176 | -9.1% |
| Income taxes | 67/77 | €5,359 | €5,348 | -€11 | -0.2% |
| Profit (loss) for the period | 9904 | €7,505 | €6,340 | -€1,165 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,505 | €6,340 | -€1,165 | -15.5% |
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 22 October 2026 via checked.be.