DETA-COMPOSITES: 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-COMPOSITES
Largest movements
- Cash +€55,084
up €55,084 (+17.2%), from €320,357 to €375,441
mainly Net result for the year (+€27,709) and Depreciation (+€17,124)
- Tangible fixed assets -€17,124
down €17,124 (-28.5%), from €60,120 to €42,996
of which Land and buildings: -€9,565
- Receivables within one year -€7,962
down €7,962 (-30.5%), from €26,112 to €18,151
of which Other amounts receivable: -€12,638
- Reserves +€27,709
up €27,709 (+11.4%), from €242,828 to €270,536
of which Distributable reserves: +€27,709
- Gross operating margin +€12,252
up €12,252 (+12.4%), from €98,944 to €111,197
- Other operating charges +€4,239
up €4,239 (+7.0%), from €60,203 to €64,442
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 | €444,052 | €471,154 | +€27,102 | +6.1% |
| Fixed assets | 21/28 | €60,120 | €42,996 | -€17,124 | -28.5% |
| Tangible fixed assets | 22/27 | €60,120 | €42,996 | -€17,124 | -28.5% |
| Land and buildings | 22 | €51,712 | €42,147 | -€9,565 | -18.5% |
| Plant, machinery and equipment | 23 | €6,636 | €228 | -€6,408 | -96.6% |
| Furniture and vehicles | 24 | €1,771 | €621 | -€1,151 | -65.0% |
| Current assets | 29/58 | €383,932 | €428,158 | +€44,226 | +11.5% |
| Stocks and contracts in progress | 3 | €6,750 | €3,620 | -€3,130 | -46.4% |
| Stocks | 30/36 | €6,750 | €3,620 | -€3,130 | -46.4% |
| Amounts receivable within one year | 40/41 | €26,112 | €18,151 | -€7,962 | -30.5% |
| Trade receivables | 40 | €10,775 | €15,451 | +€4,676 | +43.4% |
| Other amounts receivable | 41 | €15,337 | €2,699 | -€12,638 | -82.4% |
| Cash at bank and in hand | 54/58 | €320,357 | €375,441 | +€55,084 | +17.2% |
| Deferred charges and accrued income | 490/1 | €30,713 | €30,946 | +€233 | +0.8% |
| Total equity and liabilities | 10/49 | €444,052 | €471,154 | +€27,102 | +6.1% |
| Equity | 10/15 | €433,954 | €461,662 | +€27,709 | +6.4% |
| Contributions | 10/11 | €191,126 | €191,126 | = | 0.0% |
| Capital | 10 | €191,126 | €191,126 | = | 0.0% |
| Issued capital | 100 | €191,126 | €191,126 | = | 0.0% |
| Reserves | 13 | €242,828 | €270,536 | +€27,709 | +11.4% |
| Non-distributable reserves | 130/1 | €19,113 | €19,113 | = | 0.0% |
| Legal reserve | 130 | €19,113 | €19,113 | = | 0.0% |
| Distributable reserves | 133 | €223,715 | €251,424 | +€27,709 | +12.4% |
| Amounts payable | 17/49 | €10,098 | €9,491 | -€607 | -6.0% |
| Amounts payable within one year | 42/48 | €10,098 | €9,491 | -€607 | -6.0% |
| Trade debts | 44 | €7,925 | €9,126 | +€1,201 | +15.2% |
| Suppliers | 440/4 | €7,925 | €9,126 | +€1,201 | +15.2% |
| Taxes, remuneration and social security | 45 | €2,173 | €365 | -€1,808 | -83.2% |
| Taxes | 450/3 | €2,173 | €365 | -€1,808 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,124 | €17,124 | = | 0.0% |
| Other operating charges | 640/8 | €60,203 | €64,442 | +€4,239 | +7.0% |
| Gross operating margin | 9900 | €98,944 | €111,197 | +€12,252 | +12.4% |
| Operating profit (loss) | 9901 | €21,618 | €29,631 | +€8,013 | +37.1% |
| Financial income | 75/76B | €1,067 | €645 | -€422 | -39.5% |
| Recurring financial income | 75 | €1,067 | €645 | -€422 | -39.5% |
| Financial charges | 65/66B | €1,868 | €2,202 | +€334 | +17.9% |
| Recurring financial charges | 65 | €1,868 | €2,202 | +€334 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €20,817 | €28,074 | +€7,257 | +34.9% |
| Income taxes | 67/77 | €268 | €365 | +€97 | +36.1% |
| Profit (loss) for the period | 9904 | €20,548 | €27,709 | +€7,160 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,548 | €27,709 | +€7,160 | +34.8% |
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 18 October 2026 via checked.be.