B.E. DTS: 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.
B.E. DTS
Largest movements
- Receivables within one year -€238,056
down €238,056 (-55.7%), from €427,481 to €189,425
of which Trade receivables: -€163,861
- Stocks and contracts -€54,629
down €54,629 (-26.8%), from €204,165 to €149,536
- Intangible fixed assets -€26,685
down €26,685 (-51.8%), from €51,500 to €24,815
- Cash +€19,910
up €19,910 (+122.1%), from €16,300 to €36,211
mainly Receivables within one year (+€238,056) and Stocks and contracts (+€54,629)
- Deferred charges and accrued income -€10,190
down €10,190 (-95.2%), from €10,710 to €519
- Tax, wage and social debts -€343,245
down €343,245 (-78.4%), from €438,046 to €94,801
of which Taxes: -€296,717
- Trade debts +€49,116
new in 2025: €49,116
- Profit (loss) carried forward -€28,669
down €28,669, from €4,669 to -€24,000
- Current portion of long-term debt +€12,086
up €12,086 (+34.9%), from €34,666 to €46,752
- Short-term financial debts +€11,300
new in 2025: €11,300
- Gross operating margin -€110,660
down €110,660 (-29.6%), from €374,126 to €263,467
- Other operating charges -€32,887
down €32,887 (-76.9%), from €42,772 to €9,885
- Staff costs -€32,662
down €32,662 (-12.7%), from €257,335 to €224,674
- Depreciation -€10,988
down €10,988 (-19.8%), from €55,513 to €44,525
- Financial charges -€9,658
down €9,658 (-36.8%), from €26,234 to €16,576
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €728,040 | €425,625 | -€302,415 | -41.5% |
| Fixed assets | 21/28 | €69,385 | €49,934 | -€19,451 | -28.0% |
| Intangible fixed assets | 21 | €51,500 | €24,815 | -€26,685 | -51.8% |
| Tangible fixed assets | 22/27 | €17,522 | €24,756 | +€7,234 | +41.3% |
| Plant, machinery and equipment | 23 | €5,429 | - | -€5,429 | |
| Furniture and vehicles | 24 | €12,094 | €16,396 | +€4,302 | +35.6% |
| Other tangible fixed assets | 26 | - | €8,361 | +€8,361 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €658,655 | €375,691 | -€282,965 | -43.0% |
| Stocks and contracts in progress | 3 | €204,165 | €149,536 | -€54,629 | -26.8% |
| Stocks | 30/36 | €204,165 | €149,536 | -€54,629 | -26.8% |
| Amounts receivable within one year | 40/41 | €427,481 | €189,425 | -€238,056 | -55.7% |
| Trade receivables | 40 | €315,071 | €151,211 | -€163,861 | -52.0% |
| Other amounts receivable | 41 | €112,409 | €38,214 | -€74,195 | -66.0% |
| Cash at bank and in hand | 54/58 | €16,300 | €36,211 | +€19,910 | +122.1% |
| Deferred charges and accrued income | 490/1 | €10,710 | €519 | -€10,190 | -95.2% |
| Total equity and liabilities | 10/49 | €728,040 | €425,625 | -€302,415 | -41.5% |
| Equity | 10/15 | €136,669 | €108,000 | -€28,669 | -21.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,669 | -€24,000 | -€28,669 | |
| Amounts payable | 17/49 | €591,371 | €317,625 | -€273,746 | -46.3% |
| Amounts payable after more than one year | 17 | €113,786 | €115,655 | +€1,869 | +1.6% |
| Financial debts | 170/4 | €113,786 | €115,655 | +€1,869 | +1.6% |
| Amounts payable within one year | 42/48 | €475,829 | €201,970 | -€273,859 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €34,666 | €46,752 | +€12,086 | +34.9% |
| Financial debts | 43 | - | €11,300 | +€11,300 | |
| Credit institutions | 430/8 | - | €11,300 | +€11,300 | |
| Trade debts | 44 | - | €49,116 | +€49,116 | |
| Suppliers | 440/4 | - | €49,116 | +€49,116 | |
| Taxes, remuneration and social security | 45 | €438,046 | €94,801 | -€343,245 | -78.4% |
| Taxes | 450/3 | €335,950 | €39,233 | -€296,717 | -88.3% |
| Remuneration and social security | 454/9 | €102,096 | €55,568 | -€46,528 | -45.6% |
| Other amounts payable | 47/48 | €3,117 | - | -€3,117 | |
| Accrued charges and deferred income | 492/3 | €1,756 | - | -€1,756 | |
| Remuneration, social security and pensions | 62 | €257,335 | €224,674 | -€32,662 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,513 | €44,525 | -€10,988 | -19.8% |
| Other operating charges | 640/8 | €42,772 | €9,885 | -€32,887 | -76.9% |
| Gross operating margin | 9900 | €374,126 | €263,467 | -€110,660 | -29.6% |
| Operating profit (loss) | 9901 | €18,506 | -€15,617 | -€34,123 | |
| Financial income | 75/76B | - | €3,954 | +€3,954 | |
| Recurring financial income | 75 | - | €3,954 | +€3,954 | |
| Financial charges | 65/66B | €26,234 | €16,576 | -€9,658 | -36.8% |
| Recurring financial charges | 65 | €26,234 | €16,576 | -€9,658 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,728 | -€28,239 | -€20,511 | -265.4% |
| Income taxes | 67/77 | - | €430 | +€430 | |
| Profit (loss) for the period | 9904 | -€7,728 | -€28,669 | -€20,941 | -271.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,728 | -€28,669 | -€20,941 | -271.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.