CLOTURES DETHY: 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.
CLOTURES DETHY
Largest movements
- Receivables within one year +€36,553
up €36,553 (+96.5%), from €37,890 to €74,443
of which Trade receivables: +€25,950
- Stocks and contracts -€8,385
down €8,385 (-14.9%), from €56,452 to €48,067
of which Contracts in progress: -€5,100
- Cash +€3,626
up €3,626 (+32.5%), from €11,156 to €14,782
mainly Trade debts (+€21,745) and Stocks and contracts (+€8,385)
- Deferred charges and accrued income +€1,550
up €1,550 (+114%), from €1,356 to €2,906
- Trade debts +€21,745
up €21,745 (+52.2%), from €41,674 to €63,419
- Profit (loss) carried forward +€7,239
up €7,239 (+56.9%), from -€12,721 to -€5,482
- Tax, wage and social debts -€6,850
down €6,850 (-30.6%), from €22,393 to €15,544
of which Remuneration and social security: -€7,226
- Advances received +€5,698
up €5,698 (+636%), from €896 to €6,594
- Other debts +€4,497
up €4,497 (+67.6%), from €6,650 to €11,148
- Gross operating margin +€7,011
up €7,011 (+7.8%), from €90,378 to €97,388
- Staff costs +€5,244
up €5,244 (+6.7%), from €78,029 to €83,273
- Taxes +€2,054
up €2,054 (+161,710%), from €1 to €2,055
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.
Derived cash bridge
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 | €108,627 | €141,356 | +€32,729 | +30.1% |
| Fixed assets | 21/28 | €1,773 | €1,158 | -€615 | -34.7% |
| Tangible fixed assets | 22/27 | €1,548 | €933 | -€615 | -39.7% |
| Plant, machinery and equipment | 23 | €1,113 | €759 | -€354 | -31.8% |
| Furniture and vehicles | 24 | €435 | €174 | -€261 | -60.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €106,854 | €140,198 | +€33,344 | +31.2% |
| Stocks and contracts in progress | 3 | €56,452 | €48,067 | -€8,385 | -14.9% |
| Stocks | 30/36 | €28,852 | €25,567 | -€3,285 | -11.4% |
| Contracts in progress | 37 | €27,600 | €22,500 | -€5,100 | -18.5% |
| Amounts receivable within one year | 40/41 | €37,890 | €74,443 | +€36,553 | +96.5% |
| Trade receivables | 40 | €29,014 | €54,963 | +€25,950 | +89.4% |
| Other amounts receivable | 41 | €8,876 | €19,480 | +€10,604 | +119% |
| Cash at bank and in hand | 54/58 | €11,156 | €14,782 | +€3,626 | +32.5% |
| Deferred charges and accrued income | 490/1 | €1,356 | €2,906 | +€1,550 | +114% |
| Total equity and liabilities | 10/49 | €108,627 | €141,356 | +€32,729 | +30.1% |
| Equity | 10/15 | €5,879 | €13,118 | +€7,239 | +123% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,721 | -€5,482 | +€7,239 | +56.9% |
| Amounts payable | 17/49 | €102,748 | €128,238 | +€25,490 | +24.8% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,614 | €96,704 | +€25,091 | +35.0% |
| Trade debts | 44 | €41,674 | €63,419 | +€21,745 | +52.2% |
| Suppliers | 440/4 | €41,674 | €63,419 | +€21,745 | +52.2% |
| Advances received on contracts in progress | 46 | €896 | €6,594 | +€5,698 | +636% |
| Taxes, remuneration and social security | 45 | €22,393 | €15,544 | -€6,850 | -30.6% |
| Taxes | 450/3 | €3,262 | €3,639 | +€377 | +11.5% |
| Remuneration and social security | 454/9 | €19,131 | €11,905 | -€7,226 | -37.8% |
| Other amounts payable | 47/48 | €6,650 | €11,148 | +€4,497 | +67.6% |
| Accrued charges and deferred income | 492/3 | €1,134 | €1,534 | +€400 | +35.2% |
| Remuneration, social security and pensions | 62 | €78,029 | €83,273 | +€5,244 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €615 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,518 | €2,518 | = | 0.0% |
| Other operating charges | 640/8 | €1,311 | €1,298 | -€13 | -1.0% |
| Gross operating margin | 9900 | €90,378 | €97,388 | +€7,011 | +7.8% |
| Operating profit (loss) | 9901 | €7,905 | €9,685 | +€1,780 | +22.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,039 | €391 | -€648 | -62.4% |
| Recurring financial charges | 65 | €1,039 | €391 | -€648 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €6,873 | €9,294 | +€2,421 | +35.2% |
| Income taxes | 67/77 | €1 | €2,055 | +€2,054 | +161,710% |
| Profit (loss) for the period | 9904 | €6,872 | €7,239 | +€367 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,872 | €7,239 | +€367 | +5.3% |
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 25 October 2026 via checked.be.