D-TECTA: 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-TECTA
Largest movements
- Cash +€101,246
up €101,246 (+38.0%), from €266,663 to €367,909
mainly Net result for the year (+€90,812) and Trade debts (+€18,538)
- Tangible fixed assets +€15,037
up €15,037 (+638%), from €2,355 to €17,392
of which Furniture and vehicles: +€14,562
- Reserves +€90,812
up €90,812 (+89.0%), from €102,048 to €192,859
- Trade debts +€18,538
up €18,538 (+107%), from €17,384 to €35,923
- Tax, wage and social debts +€8,738
up €8,738 (+16.7%), from €52,283 to €61,021
of which Remuneration and social security: +€13,500
- Gross operating margin -€27,301
down €27,301 (-18.6%), from €147,088 to €119,787
- Taxes -€9,816
down €9,816 (-29.0%), from €33,801 to €23,984
- Depreciation -€7,028
down €7,028 (-93.5%), from €7,520 to €492
- Financial charges +€4,192
up €4,192 (+6,591%), from €64 to €4,255
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 | €279,088 | €395,673 | +€116,585 | +41.8% |
| Fixed assets | 21/28 | €2,355 | €17,392 | +€15,037 | +638% |
| Tangible fixed assets | 22/27 | €2,355 | €17,392 | +€15,037 | +638% |
| Plant, machinery and equipment | 23 | - | €475 | +€475 | |
| Furniture and vehicles | 24 | €2,355 | €16,917 | +€14,562 | +618% |
| Current assets | 29/58 | €276,733 | €378,281 | +€101,548 | +36.7% |
| Amounts receivable within one year | 40/41 | €10,070 | €10,372 | +€302 | +3.0% |
| Trade receivables | 40 | €9,470 | €7,750 | -€1,720 | -18.2% |
| Other amounts receivable | 41 | €600 | €2,622 | +€2,022 | +337% |
| Cash at bank and in hand | 54/58 | €266,663 | €367,909 | +€101,246 | +38.0% |
| Total equity and liabilities | 10/49 | €279,088 | €395,673 | +€116,585 | +41.8% |
| Equity | 10/15 | €105,048 | €195,859 | +€90,812 | +86.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €102,048 | €192,859 | +€90,812 | +89.0% |
| Distributable reserves | 133 | €102,048 | €192,859 | +€90,812 | +89.0% |
| Amounts payable | 17/49 | €174,041 | €199,814 | +€25,773 | +14.8% |
| Amounts payable within one year | 42/48 | €174,041 | €199,814 | +€25,773 | +14.8% |
| Trade debts | 44 | €17,384 | €35,923 | +€18,538 | +107% |
| Suppliers | 440/4 | €17,384 | €35,923 | +€18,538 | +107% |
| Advances received on contracts in progress | 46 | €41 | €260 | +€219 | +541% |
| Taxes, remuneration and social security | 45 | €52,283 | €61,021 | +€8,738 | +16.7% |
| Taxes | 450/3 | €23,333 | €18,571 | -€4,762 | -20.4% |
| Remuneration and social security | 454/9 | €28,950 | €42,450 | +€13,500 | +46.6% |
| Other amounts payable | 47/48 | €104,333 | €102,611 | -€1,722 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,520 | €492 | -€7,028 | -93.5% |
| Other operating charges | 640/8 | €335 | €345 | +€10 | +3.1% |
| Gross operating margin | 9900 | €147,088 | €119,787 | -€27,301 | -18.6% |
| Operating profit (loss) | 9901 | €139,233 | €118,950 | -€20,283 | -14.6% |
| Financial income | 75/76B | €1,055 | €101 | -€954 | -90.4% |
| Recurring financial income | 75 | €1,055 | €101 | -€954 | -90.4% |
| Financial charges | 65/66B | €64 | €4,255 | +€4,192 | +6,591% |
| Recurring financial charges | 65 | €64 | €4,255 | +€4,192 | +6,591% |
| Profit (loss) for the period before taxes | 9903 | €140,224 | €114,796 | -€25,428 | -18.1% |
| Income taxes | 67/77 | €33,801 | €23,984 | -€9,816 | -29.0% |
| Profit (loss) for the period | 9904 | €106,423 | €90,812 | -€15,612 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,423 | €90,812 | -€15,612 | -14.7% |
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 13 October 2026 via checked.be.