DETA GENT: 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 GENT
Largest movements
- Cash -€4,829
down €4,829 (-57.3%), from €8,428 to €3,599
mainly Net result for the year (-€10,134) and Receivables within one year (-€2,884)
- Receivables within one year +€2,884
up €2,884 (+165%), from €1,752 to €4,636
of which Other amounts receivable: +€3,739
- Deferred charges and accrued income +€2,385
new in 2025: €2,385
- Other debts +€13,041
up €13,041 (+114%), from €11,395 to €24,436
- Profit (loss) carried forward -€10,134
down €10,134 (-12.5%), from €80,912 to €70,778
- Trade debts -€2,521
down €2,521 (-15.9%), from €15,815 to €13,295
- Gross operating margin +€16,225
up €16,225 (+66.1%), from -€24,533 to -€8,308
- Financial charges +€638
up €638 (+609%), from €105 to €743
- Other operating charges -€466
down €466 (-31.9%), from €1,460 to €994
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 | €136,788 | €137,227 | +€440 | +0.3% |
| Fixed assets | 21/28 | €126,608 | €126,608 | = | 0.0% |
| Financial fixed assets | 28 | €126,608 | €126,608 | = | 0.0% |
| Current assets | 29/58 | €10,180 | €10,620 | +€440 | +4.3% |
| Amounts receivable within one year | 40/41 | €1,752 | €4,636 | +€2,884 | +165% |
| Trade receivables | 40 | €854 | - | -€854 | |
| Other amounts receivable | 41 | €897 | €4,636 | +€3,739 | +417% |
| Cash at bank and in hand | 54/58 | €8,428 | €3,599 | -€4,829 | -57.3% |
| Deferred charges and accrued income | 490/1 | - | €2,385 | +€2,385 | |
| Total equity and liabilities | 10/49 | €136,788 | €137,227 | +€440 | +0.3% |
| Equity | 10/15 | €101,372 | €91,238 | -€10,134 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,912 | €70,778 | -€10,134 | -12.5% |
| Amounts payable | 17/49 | €35,415 | €45,989 | +€10,574 | +29.9% |
| Amounts payable within one year | 42/48 | €35,415 | €45,989 | +€10,574 | +29.9% |
| Trade debts | 44 | €15,815 | €13,295 | -€2,521 | -15.9% |
| Suppliers | 440/4 | €15,815 | €13,295 | -€2,521 | -15.9% |
| Taxes, remuneration and social security | 45 | €8,205 | €8,258 | +€53 | +0.6% |
| Taxes | 450/3 | €8,205 | €8,258 | +€53 | +0.6% |
| Other amounts payable | 47/48 | €11,395 | €24,436 | +€13,041 | +114% |
| Other operating charges | 640/8 | €1,460 | €994 | -€466 | -31.9% |
| Gross operating margin | 9900 | -€24,533 | -€8,308 | +€16,225 | +66.1% |
| Operating profit (loss) | 9901 | -€25,993 | -€9,302 | +€16,691 | +64.2% |
| Financial income | 75/76B | - | €229 | +€229 | |
| Recurring financial income | 75 | - | €229 | +€229 | |
| Financial charges | 65/66B | €105 | €743 | +€638 | +609% |
| Recurring financial charges | 65 | €105 | €743 | +€638 | +609% |
| Profit (loss) for the period before taxes | 9903 | -€26,098 | -€9,816 | +€16,282 | +62.4% |
| Income taxes | 67/77 | €311 | €318 | +€7 | +2.3% |
| Profit (loss) for the period | 9904 | -€26,409 | -€10,134 | +€16,275 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,409 | -€10,134 | +€16,275 | +61.6% |
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 17 October 2026 via checked.be.