DE-TA: 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.
DE-TA
Largest movements
- Cash +€74,528
up €74,528 (+229.7%), from €32,446 to €106,974
mainly Receivables within one year (+€70,034) and Net result for the year (+€14,042)
- Receivables within one year -€70,034
down €70,034 (-45.9%), from €152,569 to €82,535
of which Other amounts receivable: -€94,114
- Current investments +€15,492
new in 2025: €15,492
- Deferred charges and accrued income -€3,000
no longer reported in 2025 (was €3,000)
- Profit (loss) carried forward +€14,042
up €14,042 (+52.4%), from -€26,780 to -€12,738
- Trade debts +€6,222
up €6,222 (+272.9%), from €2,280 to €8,502
- Accrued charges and deferred income -€3,916
down €3,916 (-88.7%), from €4,416 to €500
- Gross operating margin -€45,894
down €45,894 (-74.8%), from €61,326 to €15,433
- Other operating charges -€768
down €768 (-55.9%), from €1,375 to €607
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 | €189,098 | €205,445 | +€16,348 | +8.6% |
| Fixed assets | 21/28 | €1,083 | €445 | -€639 | -59.0% |
| Tangible fixed assets | 22/27 | €1,083 | €445 | -€639 | -59.0% |
| Furniture and vehicles | 24 | €1,083 | €445 | -€639 | -59.0% |
| Current assets | 29/58 | €188,015 | €205,001 | +€16,986 | +9.0% |
| Amounts receivable within one year | 40/41 | €152,569 | €82,535 | -€70,034 | -45.9% |
| Trade receivables | 40 | - | €24,080 | +€24,080 | |
| Other amounts receivable | 41 | €152,569 | €58,455 | -€94,114 | -61.7% |
| Current investments | 50/53 | - | €15,492 | +€15,492 | |
| Cash at bank and in hand | 54/58 | €32,446 | €106,974 | +€74,528 | +229.7% |
| Deferred charges and accrued income | 490/1 | €3,000 | - | -€3,000 | |
| Total equity and liabilities | 10/49 | €189,098 | €205,445 | +€16,348 | +8.6% |
| Equity | 10/15 | €182,402 | €196,444 | +€14,042 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €196,782 | €196,782 | = | 0.0% |
| 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 | €194,922 | €194,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,780 | -€12,738 | +€14,042 | +52.4% |
| Amounts payable | 17/49 | €6,696 | €9,002 | +€2,306 | +34.4% |
| Amounts payable within one year | 42/48 | €2,280 | €8,502 | +€6,222 | +272.9% |
| Trade debts | 44 | €2,280 | €8,502 | +€6,222 | +272.9% |
| Suppliers | 440/4 | €2,280 | €8,502 | +€6,222 | +272.9% |
| Accrued charges and deferred income | 492/3 | €4,416 | €500 | -€3,916 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €639 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,375 | €607 | -€768 | -55.9% |
| Gross operating margin | 9900 | €61,326 | €15,433 | -€45,894 | -74.8% |
| Operating profit (loss) | 9901 | €59,312 | €14,187 | -€45,125 | -76.1% |
| Financial income | 75/76B | €0 | €169 | +€169 | +38368.2% |
| Recurring financial income | 75 | €0 | €169 | +€169 | +38368.2% |
| Financial charges | 65/66B | €94 | €47 | -€46 | -49.3% |
| Recurring financial charges | 65 | €94 | €47 | -€46 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €59,219 | €14,309 | -€44,910 | -75.8% |
| Income taxes | 67/77 | €0 | €267 | +€267 | +381200.0% |
| Profit (loss) for the period | 9904 | €59,219 | €14,042 | -€45,177 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,219 | €14,042 | -€45,177 | -76.3% |
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.