D-TECH: 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.
D-TECH
Largest movements
- Cash +€684,318
up €684,318 (+142.6%), from €479,726 to €1.2m
mainly Trade debts (+€735,116) and Net result for the year (+€209,097)
- Deferred charges and accrued income +€133,012
up €133,012 (+101.9%), from €130,559 to €263,571
- Receivables within one year +€72,263
up €72,263 (+2.7%), from €2.7m to €2.8m
of which Other amounts receivable: +€94,428
- Trade debts +€735,116
up €735,116 (+29.2%), from €2.5m to €3.3m
- Reserves +€179,097
up €179,097 (+23.2%), from €771,314 to €950,410
- Gross operating margin +€110,042
up €110,042 (+33.5%), from €328,363 to €438,405
- Staff costs +€60,976
up €60,976 (+65.7%), from €92,794 to €153,770
- Taxes +€38,826
up €38,826 (+57.3%), from €67,732 to €106,558
- Write-downs +€38,000
up €38,000 (+126.7%), from €30,000 to €68,000
- Financial income +€18,215
up €18,215 (+16.2%), from €112,492 to €130,707
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 | €3,366,795 | €4,262,073 | +€895,278 | +26.6% |
| Fixed assets | 21/28 | €36,823 | €42,508 | +€5,686 | +15.4% |
| Tangible fixed assets | 22/27 | €36,823 | €42,508 | +€5,686 | +15.4% |
| Plant, machinery and equipment | 23 | €1,114 | €396 | -€717 | -64.4% |
| Furniture and vehicles | 24 | €35,709 | €42,112 | +€6,403 | +17.9% |
| Current assets | 29/58 | €3,329,973 | €4,219,565 | +€889,593 | +26.7% |
| Amounts receivable within one year | 40/41 | €2,719,688 | €2,791,950 | +€72,263 | +2.7% |
| Trade receivables | 40 | €1,580,672 | €1,558,506 | -€22,166 | -1.4% |
| Other amounts receivable | 41 | €1,139,016 | €1,233,444 | +€94,428 | +8.3% |
| Cash at bank and in hand | 54/58 | €479,726 | €1,164,044 | +€684,318 | +142.6% |
| Deferred charges and accrued income | 490/1 | €130,559 | €263,571 | +€133,012 | +101.9% |
| Total equity and liabilities | 10/49 | €3,366,795 | €4,262,073 | +€895,278 | +26.6% |
| Equity | 10/15 | €783,714 | €962,810 | +€179,097 | +22.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €771,314 | €950,410 | +€179,097 | +23.2% |
| Distributable reserves | 133 | €771,314 | €950,410 | +€179,097 | +23.2% |
| Amounts payable | 17/49 | €2,583,081 | €3,299,263 | +€716,182 | +27.7% |
| Amounts payable within one year | 42/48 | €2,583,081 | €3,299,263 | +€716,182 | +27.7% |
| Trade debts | 44 | €2,519,468 | €3,254,584 | +€735,116 | +29.2% |
| Suppliers | 440/4 | €2,519,468 | €3,254,584 | +€735,116 | +29.2% |
| Taxes, remuneration and social security | 45 | €46,834 | €30,648 | -€16,186 | -34.6% |
| Taxes | 450/3 | €27,147 | €19,251 | -€7,896 | -29.1% |
| Remuneration and social security | 454/9 | €19,686 | €11,397 | -€8,289 | -42.1% |
| Other amounts payable | 47/48 | €16,780 | €14,031 | -€2,748 | -16.4% |
| Remuneration, social security and pensions | 62 | €92,794 | €153,770 | +€60,976 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,075 | €18,235 | +€12,159 | +200.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,000 | €68,000 | +€38,000 | +126.7% |
| Other operating charges | 640/8 | €5,498 | €9,091 | +€3,593 | +65.4% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €328,363 | €438,405 | +€110,042 | +33.5% |
| Operating profit (loss) | 9901 | €193,996 | €188,310 | -€5,686 | -2.9% |
| Financial income | 75/76B | €112,492 | €130,707 | +€18,215 | +16.2% |
| Recurring financial income | 75 | €112,492 | €130,707 | +€18,215 | +16.2% |
| Financial charges | 65/66B | €4,102 | €3,362 | -€740 | -18.0% |
| Recurring financial charges | 65 | €4,102 | €3,362 | -€740 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €302,386 | €315,654 | +€13,268 | +4.4% |
| Income taxes | 67/77 | €67,732 | €106,558 | +€38,826 | +57.3% |
| Profit (loss) for the period | 9904 | €234,654 | €209,097 | -€25,557 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €234,654 | €209,097 | -€25,557 | -10.9% |
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.