DETA: 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.
DETA
Largest movements
- Cash -€200,871
down €200,871 (-95.8%), from €209,735 to €8,864
mainly Current investments (-€170,671) and Investment in fixed assets (net) (-€44,618)
- Current investments +€170,671
new in 2025: €170,671
- Trade debts +€24,045
up €24,045 (+296%), from €8,113 to €32,158
- Profit (loss) carried forward -€20,789
down €20,789 (-20.4%), from -€102,034 to -€122,823
- Reserves -€20,189
down €20,189 (-5.5%), from €366,843 to €346,654
of which Tax-exempt reserves: -€20,189
- Other debts -€14,748
down €14,748 (-4.5%), from €326,641 to €311,893
- Accrued charges and deferred income +€13,790
up €13,790 (+36.2%), from €38,135 to €51,925
- Gross operating margin +€20,338
up €20,338 (+113%), from €17,931 to €38,268
- Financial charges -€3,268
down €3,268 (-12.5%), from €26,096 to €22,828
- Depreciation +€2,958
up €2,958 (+6.2%), from €47,722 to €50,680
- Financial income +€959
up €959 (+27,311%), from €4 to €962
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 | €1,007,404 | €972,147 | -€35,256 | -3.5% |
| Fixed assets | 21/28 | €793,980 | €787,917 | -€6,062 | -0.8% |
| Tangible fixed assets | 22/27 | €793,980 | €787,917 | -€6,062 | -0.8% |
| Land and buildings | 22 | €788,564 | €774,033 | -€14,531 | -1.8% |
| Plant, machinery and equipment | 23 | €1,538 | €825 | -€713 | -46.4% |
| Furniture and vehicles | 24 | €3,877 | €13,059 | +€9,182 | +237% |
| Current assets | 29/58 | €213,424 | €184,230 | -€29,194 | -13.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €170,671 | +€170,671 | |
| Cash at bank and in hand | 54/58 | €209,735 | €8,864 | -€200,871 | -95.8% |
| Deferred charges and accrued income | 490/1 | €3,689 | €4,695 | +€1,006 | +27.3% |
| Total equity and liabilities | 10/49 | €1,007,404 | €972,147 | -€35,256 | -3.5% |
| Equity | 10/15 | €511,463 | €470,486 | -€40,977 | -8.0% |
| Contributions | 10/11 | €246,654 | €246,654 | = | 0.0% |
| Reserves | 13 | €366,843 | €346,654 | -€20,189 | -5.5% |
| Tax-exempt reserves | 132 | €304,040 | €283,851 | -€20,189 | -6.6% |
| Distributable reserves | 133 | €62,803 | €62,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,034 | -€122,823 | -€20,789 | -20.4% |
| Provisions and deferred taxes | 16 | €101,347 | €94,617 | -€6,730 | -6.6% |
| Deferred taxes | 168 | €101,347 | €94,617 | -€6,730 | -6.6% |
| Amounts payable | 17/49 | €394,594 | €407,045 | +€12,451 | +3.2% |
| Amounts payable after more than one year | 17 | €11,010 | €0 | -€11,010 | -100% |
| Financial debts | 170/4 | €11,010 | €0 | -€11,010 | -100% |
| Amounts payable within one year | 42/48 | €345,449 | €355,119 | +€9,671 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €10,467 | €10,967 | +€500 | +4.8% |
| Trade debts | 44 | €8,113 | €32,158 | +€24,045 | +296% |
| Suppliers | 440/4 | €8,113 | €32,158 | +€24,045 | +296% |
| Taxes, remuneration and social security | 45 | €228 | €102 | -€126 | -55.2% |
| Taxes | 450/3 | €228 | €102 | -€126 | -55.2% |
| Other amounts payable | 47/48 | €326,641 | €311,893 | -€14,748 | -4.5% |
| Accrued charges and deferred income | 492/3 | €38,135 | €51,925 | +€13,790 | +36.2% |
| Non-recurring operating income | 76A | €0 | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,722 | €50,680 | +€2,958 | +6.2% |
| Other operating charges | 640/8 | €12,748 | €13,039 | +€291 | +2.3% |
| Gross operating margin | 9900 | €17,931 | €38,268 | +€20,338 | +113% |
| Operating profit (loss) | 9901 | -€42,539 | -€25,450 | +€17,089 | +40.2% |
| Financial income | 75/76B | €4 | €962 | +€959 | +27,311% |
| Recurring financial income | 75 | €4 | €962 | +€959 | +27,311% |
| Financial charges | 65/66B | €26,096 | €22,828 | -€3,268 | -12.5% |
| Recurring financial charges | 65 | €26,096 | €22,828 | -€3,268 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,631 | -€47,316 | +€21,315 | +31.1% |
| Transfer from deferred taxes | 780 | €6,330 | €6,730 | +€399 | +6.3% |
| Income taxes | 67/77 | €112 | €391 | +€279 | +249% |
| Profit (loss) for the period | 9904 | -€62,413 | -€40,977 | +€21,436 | +34.3% |
| Transfer from tax-exempt reserves | 789 | €18,991 | €20,189 | +€1,197 | +6.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,422 | -€20,789 | +€22,633 | +52.1% |
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 14 October 2026 via checked.be.