D-TECS: 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-TECS
Largest movements
- Receivables within one year -€25,372
down €25,372 (-35.1%), from €72,269 to €46,898
of which Other amounts receivable: -€24,150
- Cash +€7,251
up €7,251 (+1,223%), from €593 to €7,844
mainly Receivables within one year (+€25,372) and Depreciation (+€2,541)
- Tangible fixed assets +€5,209
up €5,209 (+146%), from €3,577 to €8,786
of which Furniture and vehicles: +€5,619
- Stocks and contracts +€1,310
up €1,310 (+5.1%), from €25,875 to €27,185
- Tax, wage and social debts -€8,609
down €8,609 (-85.0%), from €10,129 to €1,521
- Reserves -€4,495
down €4,495 (-6.3%), from €70,803 to €66,308
of which Distributable reserves: -€4,495
- Trade debts +€1,502
up €1,502 (+9.9%), from €15,182 to €16,684
- Financial charges +€2,507
up €2,507 (+1,104%), from €227 to €2,734
- Staff costs +€2,064
up €2,064 (+223%), from €927 to €2,991
- Gross operating margin +€1,746
up €1,746, from -€375 to €1,371
- Financial income -€965
down €965 (-23.1%), from €4,174 to €3,210
- Depreciation +€630
up €630 (+33.0%), from €1,911 to €2,541
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 | €102,314 | €90,713 | -€11,601 | -11.3% |
| Fixed assets | 21/28 | €3,577 | €8,786 | +€5,209 | +146% |
| Tangible fixed assets | 22/27 | €3,577 | €8,786 | +€5,209 | +146% |
| Land and buildings | 22 | €1,230 | €820 | -€410 | -33.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,347 | €7,966 | +€5,619 | +239% |
| Current assets | 29/58 | €98,737 | €81,927 | -€16,810 | -17.0% |
| Stocks and contracts in progress | 3 | €25,875 | €27,185 | +€1,310 | +5.1% |
| Stocks | 30/36 | €25,875 | €27,185 | +€1,310 | +5.1% |
| Amounts receivable within one year | 40/41 | €72,269 | €46,898 | -€25,372 | -35.1% |
| Trade receivables | 40 | €1,222 | €0 | -€1,222 | -100% |
| Other amounts receivable | 41 | €71,048 | €46,898 | -€24,150 | -34.0% |
| Cash at bank and in hand | 54/58 | €593 | €7,844 | +€7,251 | +1,223% |
| Total equity and liabilities | 10/49 | €102,314 | €90,713 | -€11,601 | -11.3% |
| Equity | 10/15 | €77,003 | €72,508 | -€4,495 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,803 | €66,308 | -€4,495 | -6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,943 | €64,448 | -€4,495 | -6.5% |
| Amounts payable | 17/49 | €25,311 | €18,205 | -€7,106 | -28.1% |
| Amounts payable within one year | 42/48 | €25,311 | €18,205 | -€7,106 | -28.1% |
| Trade debts | 44 | €15,182 | €16,684 | +€1,502 | +9.9% |
| Suppliers | 440/4 | €15,182 | €16,684 | +€1,502 | +9.9% |
| Taxes, remuneration and social security | 45 | €10,129 | €1,521 | -€8,609 | -85.0% |
| Taxes | 450/3 | €10,129 | €1,521 | -€8,609 | -85.0% |
| Remuneration, social security and pensions | 62 | €927 | €2,991 | +€2,064 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,911 | €2,541 | +€630 | +33.0% |
| Other operating charges | 640/8 | €613 | €810 | +€197 | +32.1% |
| Gross operating margin | 9900 | -€375 | €1,371 | +€1,746 | |
| Operating profit (loss) | 9901 | -€3,827 | -€4,971 | -€1,144 | -29.9% |
| Financial income | 75/76B | €4,174 | €3,210 | -€965 | -23.1% |
| Recurring financial income | 75 | €4,174 | €3,210 | -€965 | -23.1% |
| Financial charges | 65/66B | €227 | €2,734 | +€2,507 | +1,104% |
| Recurring financial charges | 65 | €227 | €2,734 | +€2,507 | +1,104% |
| Profit (loss) for the period before taxes | 9903 | €121 | -€4,495 | -€4,616 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €121 | -€4,495 | -€4,616 | |
| Profit (loss) for the period to be appropriated | 9905 | €121 | -€4,495 | -€4,616 |
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 31 October 2026 via checked.be.