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You can create dormant divisions that are placed on the map and locked only when you want it. You can also manipulate savegames for the same effect. Just to be sure... ;)

This sound really good ...
I've see in the .inc file but i've some doubts ... the doubts are the "???"

landunit = {
location = 147
name = "StrandArmee"
id = { type = ??? id = ??? }
Division =
{
id = { type = ??? id = ??? }
name = "StrandArmee"
type = garrison
model = 1
strength = 20
experience = 0
}
}

Ok ... i don't known what i must insert in the ??? space ... any suggestion ?
And how i can lock the division ? (i known how unlock it via event)
 
You need something like this:
landdivision = { dormant = yes id = { type = 10999 id = 12345 } name = "Strand-Division" type = garrison model = 0 extra = engineer brigade_model = 0 }
and then:
command = { type = activate_division which = 10999 value = 12345 where = 147 when = 0 }
command = { type = lock_division which = 10999 value = 12345 }
I didn't test it in DH, but it should be correct or pretty close.