D'TRON: 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'TRON
Largest movements
- Cash -€27,028
down €27,028 (-25.5%), from €106,027 to €78,998
mainly Other debts (-€33,236) and Trade debts (-€2,800)
- Receivables within one year -€7,507
down €7,507 (-46.0%), from €16,313 to €8,807
of which Trade receivables: -€7,473
- Tangible fixed assets -€1,699
down €1,699 (-29.7%), from €5,718 to €4,019
- Other debts -€33,236
down €33,236 (-65.9%), from €50,421 to €17,185
- Trade debts -€2,800
down €2,800 (-72.4%), from €3,869 to €1,069
- Gross operating margin -€16,185
down €16,185 (-73.9%), from €21,890 to €5,704
- Taxes -€5,297
down €5,297 (-81.1%), from €6,529 to €1,232
- Financial charges -€1,898
down €1,898 (-39.1%), from €4,851 to €2,953
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 | €169,547 | €133,901 | -€35,646 | -21.0% |
| Fixed assets | 21/28 | €5,742 | €4,044 | -€1,699 | -29.6% |
| Tangible fixed assets | 22/27 | €5,718 | €4,019 | -€1,699 | -29.7% |
| Furniture and vehicles | 24 | €5,718 | €4,019 | -€1,699 | -29.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €163,805 | €129,858 | -€33,947 | -20.7% |
| Stocks and contracts in progress | 3 | €16,409 | €16,251 | -€158 | -1.0% |
| Stocks | 30/36 | €16,409 | €16,251 | -€158 | -1.0% |
| Amounts receivable within one year | 40/41 | €16,313 | €8,807 | -€7,507 | -46.0% |
| Trade receivables | 40 | €16,280 | €8,807 | -€7,473 | -45.9% |
| Other amounts receivable | 41 | €34 | €0 | -€34 | -100.0% |
| Current investments | 50/53 | €24,771 | €24,771 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,027 | €78,998 | -€27,028 | -25.5% |
| Deferred charges and accrued income | 490/1 | €285 | €1,031 | +€746 | +262.0% |
| Total equity and liabilities | 10/49 | €169,547 | €133,901 | -€35,646 | -21.0% |
| Equity | 10/15 | €103,072 | €104,108 | +€1,036 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €83,070 | €83,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,600 | €2,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,600 | €2,600 | = | 0.0% |
| Distributable reserves | 133 | €80,470 | €80,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | €1,038 | +€1,036 | +51526.4% |
| Amounts payable | 17/49 | €66,475 | €29,793 | -€36,681 | -55.2% |
| Amounts payable within one year | 42/48 | €62,388 | €27,047 | -€35,341 | -56.6% |
| Trade debts | 44 | €3,869 | €1,069 | -€2,800 | -72.4% |
| Suppliers | 440/4 | €3,869 | €1,069 | -€2,800 | -72.4% |
| Taxes, remuneration and social security | 45 | €8,098 | €8,794 | +€696 | +8.6% |
| Taxes | 450/3 | €8,098 | €8,794 | +€696 | +8.6% |
| Other amounts payable | 47/48 | €50,421 | €17,185 | -€33,236 | -65.9% |
| Accrued charges and deferred income | 492/3 | €4,087 | €2,746 | -€1,341 | -32.8% |
| Non-recurring operating income | 76A | €0 | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,699 | €1,699 | = | 0.0% |
| Other operating charges | 640/8 | €622 | €695 | +€73 | +11.8% |
| Gross operating margin | 9900 | €21,890 | €5,704 | -€16,185 | -73.9% |
| Operating profit (loss) | 9901 | €19,569 | €3,310 | -€16,259 | -83.1% |
| Financial income | 75/76B | €1,769 | €1,911 | +€142 | +8.0% |
| Recurring financial income | 75 | €1,769 | €1,911 | +€142 | +8.0% |
| Financial charges | 65/66B | €4,851 | €2,953 | -€1,898 | -39.1% |
| Recurring financial charges | 65 | €4,851 | €2,953 | -€1,898 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €16,487 | €2,268 | -€14,219 | -86.2% |
| Income taxes | 67/77 | €6,529 | €1,232 | -€5,297 | -81.1% |
| Profit (loss) for the period | 9904 | €9,958 | €1,036 | -€8,923 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,958 | €1,036 | -€8,923 | -89.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.