DATT: 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.
DATT
Largest movements
- Tangible fixed assets +€20,371
up €20,371 (+801.5%), from €2,542 to €22,913
of which Other tangible fixed assets: +€19,529
- Receivables within one year -€4,084
down €4,084 (-10.6%), from €38,392 to €34,308
of which Trade receivables: -€18,453
- Cash +€3,994
up €3,994 (+39.1%), from €10,202 to €14,196
mainly Net result for the year (+€50,516) and Receivables within one year (+€4,084)
- Financial fixed assets +€1,513
up €1,513 (+84.1%), from €1,799 to €3,313
- Profit (loss) carried forward +€42,688
up €42,688, from -€42,688 to €0
- Other debts -€18,268
down €18,268 (-54.1%), from €33,770 to €15,502
- Reserves +€7,828
up €7,828 (+21.6%), from €36,308 to €44,135
of which Distributable reserves: +€7,828
- Tax, wage and social debts -€6,004
down €6,004 (-55.1%), from €10,902 to €4,898
of which Taxes: -€3,664
- Trade debts -€4,688
down €4,688 (-54.0%), from €8,682 to €3,994
- Gross operating margin +€96,125
up €96,125, from -€39,920 to €56,206
- Taxes +€3,246
up €3,246 (+55297.1%), from €6 to €3,252
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 | €53,173 | €74,729 | +€21,556 | +40.5% |
| Fixed assets | 21/28 | €4,341 | €26,225 | +€21,884 | +504.1% |
| Tangible fixed assets | 22/27 | €2,542 | €22,913 | +€20,371 | +801.5% |
| Furniture and vehicles | 24 | €1,056 | €1,898 | +€842 | +79.7% |
| Other tangible fixed assets | 26 | €1,485 | €21,015 | +€19,529 | +1314.9% |
| Financial fixed assets | 28 | €1,799 | €3,313 | +€1,513 | +84.1% |
| Current assets | 29/58 | €48,832 | €48,504 | -€328 | -0.7% |
| Amounts receivable within one year | 40/41 | €38,392 | €34,308 | -€4,084 | -10.6% |
| Trade receivables | 40 | €37,510 | €19,058 | -€18,453 | -49.2% |
| Other amounts receivable | 41 | €882 | €15,250 | +€14,369 | +1629.4% |
| Cash at bank and in hand | 54/58 | €10,202 | €14,196 | +€3,994 | +39.1% |
| Deferred charges and accrued income | 490/1 | €238 | €0 | -€238 | -100.0% |
| Total equity and liabilities | 10/49 | €53,173 | €74,729 | +€21,556 | +40.5% |
| Equity | 10/15 | -€181 | €50,335 | +€50,516 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,308 | €44,135 | +€7,828 | +21.6% |
| Non-distributable reserves | 130/1 | €173 | €173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €173 | €173 | = | 0.0% |
| Distributable reserves | 133 | €36,135 | €43,963 | +€7,828 | +21.7% |
| Profit (loss) carried forward | 14 | -€42,688 | €0 | +€42,688 | |
| Amounts payable | 17/49 | €53,354 | €24,394 | -€28,960 | -54.3% |
| Amounts payable within one year | 42/48 | €53,354 | €24,394 | -€28,960 | -54.3% |
| Trade debts | 44 | €8,682 | €3,994 | -€4,688 | -54.0% |
| Suppliers | 440/4 | €8,682 | €3,994 | -€4,688 | -54.0% |
| Taxes, remuneration and social security | 45 | €10,902 | €4,898 | -€6,004 | -55.1% |
| Taxes | 450/3 | €8,562 | €4,898 | -€3,664 | -42.8% |
| Remuneration and social security | 454/9 | €2,340 | €0 | -€2,340 | -100.0% |
| Other amounts payable | 47/48 | €33,770 | €15,502 | -€18,268 | -54.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €1,570 | -€351 | -18.3% |
| Other operating charges | 640/8 | €742 | €671 | -€70 | -9.5% |
| Gross operating margin | 9900 | -€39,920 | €56,206 | +€96,125 | |
| Operating profit (loss) | 9901 | -€42,583 | €53,964 | +€96,547 | |
| Financial income | 75/76B | €12 | €22 | +€10 | +78.5% |
| Recurring financial income | 75 | €12 | €22 | +€10 | +78.5% |
| Financial charges | 65/66B | €124 | €219 | +€95 | +76.6% |
| Recurring financial charges | 65 | €124 | €219 | +€95 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,694 | €53,768 | +€96,462 | |
| Income taxes | 67/77 | €6 | €3,252 | +€3,246 | +55297.1% |
| Profit (loss) for the period | 9904 | -€42,700 | €50,516 | +€93,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,700 | €50,516 | +€93,216 |
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 11 October 2026 via checked.be.