DETA Machines: 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 Machines
Largest movements
- Tangible fixed assets -€876,369
down €876,369 (-95.9%), from €913,922 to €37,553
of which Land and buildings: -€833,375
- Stocks and contracts -€538,013
down €538,013 (-45.1%), from €1.2m to €655,000
- Cash +€41,934
up €41,934 (+76.1%), from €55,131 to €97,065
mainly Investment in fixed assets (net) (+€861,406) and Net result for the year (+€559,896)
- Debts after one year -€543,538
down €543,538 (-87.9%), from €618,537 to €75,000
- Short-term financial debts -€450,000
down €450,000 (-100%), from €450,000 to €0
- Trade debts -€374,393
down €374,393 (-66.8%), from €560,710 to €186,317
- Reserves +€209,896
up €209,896 (+50.0%), from €419,450 to €629,346
of which Distributable reserves: +€280,239
- Advances received -€104,925
down €104,925 (-48.3%), from €217,191 to €112,266
- Gross operating margin +€609,383
up €609,383 (+132%), from €460,331 to €1.1m
- Staff costs -€211,554
down €211,554 (-34.1%), from €620,818 to €409,264
- Depreciation -€49,304
down €49,304 (-76.7%), from €64,267 to €14,963
- Other operating charges -€27,171
down €27,171 (-42.2%), from €64,459 to €37,288
- Financial charges -€18,400
down €18,400 (-18.8%), from €97,978 to €79,578
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 | €2,516,648 | €1,134,248 | -€1.4m | -54.9% |
| Fixed assets | 21/28 | €913,922 | €37,553 | -€876,369 | -95.9% |
| Tangible fixed assets | 22/27 | €913,922 | €37,553 | -€876,369 | -95.9% |
| Land and buildings | 22 | €833,375 | €0 | -€833,375 | -100% |
| Plant, machinery and equipment | 23 | €3,633 | €2,248 | -€1,385 | -38.1% |
| Furniture and vehicles | 24 | €76,914 | €35,305 | -€41,609 | -54.1% |
| Current assets | 29/58 | €1,602,726 | €1,096,695 | -€506,031 | -31.6% |
| Stocks and contracts in progress | 3 | €1,193,013 | €655,000 | -€538,013 | -45.1% |
| Stocks | 30/36 | €1,193,013 | €655,000 | -€538,013 | -45.1% |
| Amounts receivable within one year | 40/41 | €344,754 | €334,493 | -€10,260 | -3.0% |
| Trade receivables | 40 | €344,754 | €258,388 | -€86,366 | -25.1% |
| Other amounts receivable | 41 | €0 | €76,106 | +€76,106 | |
| Cash at bank and in hand | 54/58 | €55,131 | €97,065 | +€41,934 | +76.1% |
| Deferred charges and accrued income | 490/1 | €9,828 | €10,136 | +€309 | +3.1% |
| Total equity and liabilities | 10/49 | €2,516,648 | €1,134,248 | -€1.4m | -54.9% |
| Equity | 10/15 | €444,450 | €654,346 | +€209,896 | +47.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €419,450 | €629,346 | +€209,896 | +50.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €156,593 | €86,250 | -€70,343 | -44.9% |
| Distributable reserves | 133 | €262,857 | €543,096 | +€280,239 | +107% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €30,147 | €0 | -€30,147 | -100% |
| Deferred taxes | 168 | €30,147 | €0 | -€30,147 | -100% |
| Amounts payable | 17/49 | €2,042,051 | €479,902 | -€1.6m | -76.5% |
| Amounts payable after more than one year | 17 | €618,537 | €75,000 | -€543,538 | -87.9% |
| Financial debts | 170/4 | €618,537 | €75,000 | -€543,538 | -87.9% |
| Amounts payable within one year | 42/48 | €1,421,014 | €402,403 | -€1.0m | -71.7% |
| Current portion of amounts payable after more than one year | 42 | €151,043 | €50,000 | -€101,043 | -66.9% |
| Financial debts | 43 | €450,000 | €0 | -€450,000 | -100% |
| Credit institutions | 430/8 | €450,000 | €0 | -€450,000 | -100% |
| Trade debts | 44 | €560,710 | €186,317 | -€374,393 | -66.8% |
| Suppliers | 440/4 | €560,710 | €186,317 | -€374,393 | -66.8% |
| Advances received on contracts in progress | 46 | €217,191 | €112,266 | -€104,925 | -48.3% |
| Taxes, remuneration and social security | 45 | €37,071 | €18,820 | -€18,251 | -49.2% |
| Taxes | 450/3 | €6,620 | €1,168 | -€5,451 | -82.3% |
| Remuneration and social security | 454/9 | €30,451 | €17,651 | -€12,800 | -42.0% |
| Other amounts payable | 47/48 | €5,000 | €35,000 | +€30,000 | +600% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €8,783 | €1,427,272 | +€1.4m | +16,150% |
| Remuneration, social security and pensions | 62 | €620,818 | €409,264 | -€211,554 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,267 | €14,963 | -€49,304 | -76.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €64,459 | €37,288 | -€27,171 | -42.2% |
| Gross operating margin | 9900 | €460,331 | €1,069,714 | +€609,383 | +132% |
| Operating profit (loss) | 9901 | -€289,213 | €608,199 | +€897,412 | |
| Financial income | 75/76B | €0 | €2,297 | +€2,297 | |
| Recurring financial income | 75 | €0 | €2,297 | +€2,297 | |
| Financial charges | 65/66B | €97,978 | €79,578 | -€18,400 | -18.8% |
| Recurring financial charges | 65 | €97,978 | €79,578 | -€18,400 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€387,191 | €530,918 | +€918,109 | |
| Transfer from deferred taxes | 780 | €5,194 | €30,147 | +€24,953 | +480% |
| Income taxes | 67/77 | €413 | €1,168 | +€755 | +183% |
| Profit (loss) for the period | 9904 | -€382,410 | €559,896 | +€942,306 | |
| Transfer from tax-exempt reserves | 789 | €12,120 | €70,343 | +€58,223 | +480% |
| Profit (loss) for the period to be appropriated | 9905 | -€370,290 | €630,239 | +€1.0m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.