HDM DAL: 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.
HDM DAL
Largest movements
- Receivables within one year +€69,880
up €69,880 (+4,423%), from €1,580 to €71,460
of which Trade receivables: +€60,285
- Tangible fixed assets -€7,596
down €7,596 (-43.7%), from €17,384 to €9,788
of which Furniture and vehicles: -€6,500
- Cash -€5,044
down €5,044 (-86.1%), from €5,860 to €816
mainly Receivables within one year (-€69,880) and Stocks and contracts (-€100)
- Profit (loss) carried forward +€29,705
up €29,705 (+150%), from €19,864 to €49,569
- Trade debts +€26,428
up €26,428 (+2,940%), from €899 to €27,327
- Other debts +€1,207
up €1,207 (+33.9%), from €3,561 to €4,768
- Gross operating margin +€55,820
up €55,820 (+194%), from €28,789 to €84,609
- Staff costs +€46,279
new in 2023: €46,279
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 | €24,824 | €82,164 | +€57,340 | +231% |
| Fixed assets | 21/28 | €17,384 | €9,788 | -€7,596 | -43.7% |
| Tangible fixed assets | 22/27 | €17,384 | €9,788 | -€7,596 | -43.7% |
| Plant, machinery and equipment | 23 | €4,384 | €3,288 | -€1,096 | -25.0% |
| Furniture and vehicles | 24 | €13,000 | €6,500 | -€6,500 | -50.0% |
| Current assets | 29/58 | €7,440 | €72,376 | +€64,936 | +873% |
| Stocks and contracts in progress | 3 | - | €100 | +€100 | |
| Stocks | 30/36 | - | €100 | +€100 | |
| Amounts receivable within one year | 40/41 | €1,580 | €71,460 | +€69,880 | +4,423% |
| Trade receivables | 40 | - | €60,285 | +€60,285 | |
| Other amounts receivable | 41 | €1,580 | €11,175 | +€9,595 | +607% |
| Cash at bank and in hand | 54/58 | €5,860 | €816 | -€5,044 | -86.1% |
| Total equity and liabilities | 10/49 | €24,824 | €82,164 | +€57,340 | +231% |
| Equity | 10/15 | €20,364 | €50,069 | +€29,705 | +146% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,864 | €49,569 | +€29,705 | +150% |
| Amounts payable | 17/49 | €4,460 | €32,095 | +€27,635 | +620% |
| Amounts payable within one year | 42/48 | €4,460 | €32,095 | +€27,635 | +620% |
| Trade debts | 44 | €899 | €27,327 | +€26,428 | +2,940% |
| Suppliers | 440/4 | €899 | €27,327 | +€26,428 | +2,940% |
| Other amounts payable | 47/48 | €3,561 | €4,768 | +€1,207 | +33.9% |
| Remuneration, social security and pensions | 62 | - | €46,279 | +€46,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,596 | €7,596 | = | 0.0% |
| Other operating charges | 640/8 | €1,253 | €894 | -€359 | -28.7% |
| Non-recurring operating charges | 66A | €58 | €111 | +€53 | +91.4% |
| Gross operating margin | 9900 | €28,789 | €84,609 | +€55,820 | +194% |
| Operating profit (loss) | 9901 | €19,882 | €29,729 | +€9,847 | +49.5% |
| Financial charges | 65/66B | €18 | €24 | +€6 | +33.3% |
| Recurring financial charges | 65 | €18 | €24 | +€6 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €19,864 | €29,705 | +€9,841 | +49.5% |
| Profit (loss) for the period | 9904 | €19,864 | €29,705 | +€9,841 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,864 | €29,705 | +€9,841 | +49.5% |
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 14 October 2026 via checked.be.