DTC ELH Holding: 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.
DTC ELH Holding
Largest movements
- Financial fixed assets +€285,000
up €285,000 (+168%), from €170,000 to €455,000
- Cash +€13,595
up €13,595 (+421%), from €3,225 to €16,820
mainly Debts after one year (+€194,949) and Current portion of long-term debt (+€31,819)
- Receivables within one year -€7,543
down €7,543 (-15.9%), from €47,473 to €39,930
of which Trade receivables: -€6,946
- Debts after one year +€194,949
up €194,949 (+101%), from €193,747 to €388,697
- Current portion of long-term debt +€31,819
up €31,819 (+137%), from €23,232 to €55,051
- Profit (loss) carried forward +€25,970
up €25,970 (+118%), from €22,059 to €48,028
- Other debts +€22,065
up €22,065 (+41.1%), from €53,690 to €75,755
- Tax, wage and social debts +€10,693
up €10,693 (+91.5%), from €11,685 to €22,378
of which Taxes: +€10,693
- Gross operating margin +€32,009
up €32,009 (+190%), from €16,839 to €48,848
- Depreciation -€9,475
down €9,475 (-67.2%), from €14,107 to €4,632
- Taxes +€8,662
up €8,662 (+2,199%), from €394 to €9,056
- Financial charges +€6,459
up €6,459 (+319%), from €2,026 to €8,484
- Other operating charges +€639
up €639 (+957%), from €67 to €706
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €329,400 | €615,635 | +€286,236 | +86.9% |
| Fixed assets | 21/28 | €278,518 | €558,885 | +€280,368 | +101% |
| Tangible fixed assets | 22/27 | €108,518 | €103,885 | -€4,632 | -4.3% |
| Land and buildings | 22 | €108,518 | €103,885 | -€4,632 | -4.3% |
| Financial fixed assets | 28 | €170,000 | €455,000 | +€285,000 | +168% |
| Current assets | 29/58 | €50,882 | €56,750 | +€5,868 | +11.5% |
| Amounts receivable within one year | 40/41 | €47,473 | €39,930 | -€7,543 | -15.9% |
| Trade receivables | 40 | €46,876 | €39,930 | -€6,946 | -14.8% |
| Other amounts receivable | 41 | €597 | - | -€597 | |
| Cash at bank and in hand | 54/58 | €3,225 | €16,820 | +€13,595 | +421% |
| Deferred charges and accrued income | 490/1 | €184 | - | -€184 | |
| Total equity and liabilities | 10/49 | €329,400 | €615,635 | +€286,236 | +86.9% |
| Equity | 10/15 | €32,059 | €58,028 | +€25,970 | +81.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,059 | €48,028 | +€25,970 | +118% |
| Amounts payable | 17/49 | €297,341 | €557,607 | +€260,266 | +87.5% |
| Amounts payable after more than one year | 17 | €193,747 | €388,697 | +€194,949 | +101% |
| Financial debts | 170/4 | €193,747 | €388,697 | +€194,949 | +101% |
| Amounts payable within one year | 42/48 | €102,594 | €168,911 | +€66,317 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | €23,232 | €55,051 | +€31,819 | +137% |
| Trade debts | 44 | €13,987 | €15,727 | +€1,740 | +12.4% |
| Suppliers | 440/4 | €13,987 | €15,727 | +€1,740 | +12.4% |
| Taxes, remuneration and social security | 45 | €11,685 | €22,378 | +€10,693 | +91.5% |
| Taxes | 450/3 | €9,849 | €20,543 | +€10,693 | +109% |
| Remuneration and social security | 454/9 | €1,835 | €1,835 | = | 0.0% |
| Other amounts payable | 47/48 | €53,690 | €75,755 | +€22,065 | +41.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,107 | €4,632 | -€9,475 | -67.2% |
| Other operating charges | 640/8 | €67 | €706 | +€639 | +957% |
| Gross operating margin | 9900 | €16,839 | €48,848 | +€32,009 | +190% |
| Operating profit (loss) | 9901 | €2,665 | €43,510 | +€40,845 | +1,533% |
| Financial charges | 65/66B | €2,026 | €8,484 | +€6,459 | +319% |
| Recurring financial charges | 65 | €2,026 | €8,484 | +€6,459 | +319% |
| Profit (loss) for the period before taxes | 9903 | €639 | €35,026 | +€34,386 | +5,378% |
| Income taxes | 67/77 | €394 | €9,056 | +€8,662 | +2,199% |
| Profit (loss) for the period | 9904 | €245 | €25,970 | +€25,724 | +10,482% |
| Profit (loss) for the period to be appropriated | 9905 | €245 | €25,970 | +€25,724 | +10,482% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.