D.T.A.: what changed
Two fiscal 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.
D.T.A.
Largest movements
- Receivables within one year +€28,226
up €28,226 (+53.8%), from €52,453 to €80,679
of which Trade receivables: +€30,270
- Cash +€14,639
up €14,639 (+143.4%), from €10,210 to €24,849
mainly Trade debts (+€21,603) and Net result for the year (+€20,897)
- Tangible fixed assets -€2,000
down €2,000 (-34.3%), from €5,833 to €3,833
- Trade debts +€21,603
up €21,603 (+68.7%), from €31,462 to €53,065
- Profit (loss) carried forward +€20,897
up €20,897, from -€7,636 to €13,261
- Tax, wage and social debts -€11,121
down €11,121 (-69.8%), from €15,934 to €4,813
- Other debts +€7,183
up €7,183 (+44.0%), from €16,312 to €23,495
- Accrued charges and deferred income +€1,443
new in 2025: €1,443
- Gross operating margin +€27,207
up €27,207, from -€3,218 to €23,989
- Taxes -€2,903
no longer reported in 2025 (was €2,903)
- Other operating charges -€1,732
down €1,732 (-80.9%), from €2,140 to €408
- Depreciation -€380
down €380 (-16.0%), from €2,380 to €2,000
- Financial charges +€345
up €345 (+101.8%), from €339 to €684
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 | €74,704 | €114,709 | +€40,005 | +53.6% |
| Fixed assets | 21/28 | €8,519 | €6,519 | -€2,000 | -23.5% |
| Tangible fixed assets | 22/27 | €5,833 | €3,833 | -€2,000 | -34.3% |
| Plant, machinery and equipment | 23 | €5,833 | €3,833 | -€2,000 | -34.3% |
| Financial fixed assets | 28 | €2,686 | €2,686 | = | 0.0% |
| Current assets | 29/58 | €66,185 | €108,190 | +€42,005 | +63.5% |
| Stocks and contracts in progress | 3 | €2,325 | €2,227 | -€98 | -4.2% |
| Stocks | 30/36 | €2,325 | €2,227 | -€98 | -4.2% |
| Amounts receivable within one year | 40/41 | €52,453 | €80,679 | +€28,226 | +53.8% |
| Trade receivables | 40 | €49,715 | €79,985 | +€30,270 | +60.9% |
| Other amounts receivable | 41 | €2,738 | €694 | -€2,044 | -74.7% |
| Cash at bank and in hand | 54/58 | €10,210 | €24,849 | +€14,639 | +143.4% |
| Deferred charges and accrued income | 490/1 | €1,197 | €435 | -€762 | -63.7% |
| Total equity and liabilities | 10/49 | €74,704 | €114,709 | +€40,005 | +53.6% |
| Equity | 10/15 | €10,996 | €31,893 | +€20,897 | +190.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32 | €32 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32 | €32 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32 | €32 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,636 | €13,261 | +€20,897 | |
| Amounts payable | 17/49 | €63,708 | €82,816 | +€19,108 | +30.0% |
| Amounts payable within one year | 42/48 | €63,708 | €81,373 | +€17,665 | +27.7% |
| Trade debts | 44 | €31,462 | €53,065 | +€21,603 | +68.7% |
| Suppliers | 440/4 | €31,462 | €53,065 | +€21,603 | +68.7% |
| Taxes, remuneration and social security | 45 | €15,934 | €4,813 | -€11,121 | -69.8% |
| Taxes | 450/3 | €15,934 | €4,813 | -€11,121 | -69.8% |
| Other amounts payable | 47/48 | €16,312 | €23,495 | +€7,183 | +44.0% |
| Accrued charges and deferred income | 492/3 | - | €1,443 | +€1,443 | |
| Remuneration, social security and pensions | 62 | -€173 | - | +€173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,380 | €2,000 | -€380 | -16.0% |
| Other operating charges | 640/8 | €2,140 | €408 | -€1,732 | -80.9% |
| Gross operating margin | 9900 | -€3,218 | €23,989 | +€27,207 | |
| Operating profit (loss) | 9901 | -€7,565 | €21,581 | +€29,146 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €339 | €684 | +€345 | +101.8% |
| Recurring financial charges | 65 | €339 | €684 | +€345 | +101.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,865 | €20,897 | +€28,762 | |
| Income taxes | 67/77 | €2,903 | - | -€2,903 | |
| Profit (loss) for the period | 9904 | -€10,768 | €20,897 | +€31,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,768 | €20,897 | +€31,665 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.