DE TON: 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.
DE TON
Largest movements
- Receivables within one year +€7,907
up €7,907 (+6.9%), from €114,076 to €121,983
- Intangible fixed assets -€1,500
down €1,500 (-25.0%), from €6,000 to €4,500
- Reserves +€6,435
up €6,435 (+5.9%), from €109,348 to €115,783
of which Distributable reserves: +€6,435
- Current portion of long-term debt -€5,329
no longer reported in 2025 (was €5,329)
- Tax, wage and social debts +€3,645
up €3,645 (+76.6%), from €4,760 to €8,405
- Gross operating margin +€5,389
up €5,389 (+54.5%), from €9,898 to €15,287
- Taxes +€800
up €800 (+29.0%), from €2,756 to €3,556
- Financial charges +€295
up €295 (+78.6%), from €375 to €669
- Other operating charges +€220
up €220 (+10.0%), from €2,210 to €2,430
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 | €128,105 | €133,056 | +€4,951 | +3.9% |
| Fixed assets | 21/28 | €12,063 | €9,868 | -€2,195 | -18.2% |
| Intangible fixed assets | 21 | €6,000 | €4,500 | -€1,500 | -25.0% |
| Tangible fixed assets | 22/27 | €2,148 | €1,453 | -€695 | -32.4% |
| Plant, machinery and equipment | 23 | €1,412 | €860 | -€553 | -39.1% |
| Other tangible fixed assets | 26 | €736 | €593 | -€142 | -19.4% |
| Financial fixed assets | 28 | €3,915 | €3,915 | = | 0.0% |
| Current assets | 29/58 | €116,042 | €123,188 | +€7,146 | +6.2% |
| Amounts receivable within one year | 40/41 | €114,076 | €121,983 | +€7,907 | +6.9% |
| Other amounts receivable | 41 | €114,076 | €121,983 | +€7,907 | +6.9% |
| Cash at bank and in hand | 54/58 | €1,966 | €1,205 | -€761 | -38.7% |
| Total equity and liabilities | 10/49 | €128,105 | €133,056 | +€4,951 | +3.9% |
| Equity | 10/15 | €115,682 | €122,117 | +€6,435 | +5.6% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €109,348 | €115,783 | +€6,435 | +5.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,266 | €4,266 | = | 0.0% |
| Distributable reserves | 133 | €103,182 | €109,618 | +€6,435 | +6.2% |
| Amounts payable | 17/49 | €12,423 | €10,939 | -€1,484 | -11.9% |
| Amounts payable within one year | 42/48 | €10,807 | €9,323 | -€1,484 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €5,329 | - | -€5,329 | |
| Trade debts | 44 | €718 | €918 | +€200 | +27.8% |
| Suppliers | 440/4 | €718 | €918 | +€200 | +27.8% |
| Taxes, remuneration and social security | 45 | €4,760 | €8,405 | +€3,645 | +76.6% |
| Taxes | 450/3 | €4,760 | €8,405 | +€3,645 | +76.6% |
| Accrued charges and deferred income | 492/3 | €1,617 | €1,617 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,274 | €2,195 | -€79 | -3.5% |
| Other operating charges | 640/8 | €2,210 | €2,430 | +€220 | +10.0% |
| Gross operating margin | 9900 | €9,898 | €15,287 | +€5,389 | +54.5% |
| Operating profit (loss) | 9901 | €5,414 | €10,661 | +€5,247 | +96.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €375 | €669 | +€295 | +78.6% |
| Recurring financial charges | 65 | €375 | €669 | +€295 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | €5,040 | €9,992 | +€4,952 | +98.3% |
| Income taxes | 67/77 | €2,756 | €3,556 | +€800 | +29.0% |
| Profit (loss) for the period | 9904 | €2,284 | €6,435 | +€4,152 | +181.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,284 | €6,435 | +€4,152 | +181.8% |
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 6 October 2026 via checked.be.