DETA PARTNERS: 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 PARTNERS
Largest movements
- Receivables within one year -€53,430
down €53,430 (-35.8%), from €149,286 to €95,856
of which Trade receivables: -€96,282
- Tangible fixed assets +€9,392
new in 2025: €9,392
- Trade debts -€82,426
down €82,426 (-76.5%), from €107,697 to €25,271
- Reserves +€24,429
up €24,429 (+79.0%), from €30,927 to €55,355
- Tax, wage and social debts +€7,586
up €7,586 (+95.7%), from €7,928 to €15,513
- Advances received +€6,250
new in 2025: €6,250
- Gross operating margin +€40,570
up €40,570, from -€8,877 to €31,693
- Taxes +€8,697
up €8,697 (+1,705%), from €510 to €9,207
- Other operating charges +€4,037
up €4,037 (+809%), from €499 to €4,536
- Financial charges +€3,330
up €3,330 (+2,017%), from €165 to €3,495
- Depreciation +€2,608
new in 2025: €2,608
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 | €149,551 | €105,390 | -€44,162 | -29.5% |
| Fixed assets | 21/28 | - | €9,392 | +€9,392 | |
| Tangible fixed assets | 22/27 | - | €9,392 | +€9,392 | |
| Furniture and vehicles | 24 | - | €9,392 | +€9,392 | |
| Current assets | 29/58 | €149,551 | €95,998 | -€53,554 | -35.8% |
| Amounts receivable within one year | 40/41 | €149,286 | €95,856 | -€53,430 | -35.8% |
| Trade receivables | 40 | €102,586 | €6,304 | -€96,282 | -93.9% |
| Other amounts receivable | 41 | €46,700 | €89,552 | +€42,852 | +91.8% |
| Cash at bank and in hand | 54/58 | - | €142 | +€142 | |
| Deferred charges and accrued income | 490/1 | €265 | - | -€265 | |
| Total equity and liabilities | 10/49 | €149,551 | €105,390 | -€44,162 | -29.5% |
| Equity | 10/15 | €33,927 | €58,355 | +€24,429 | +72.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,927 | €55,355 | +€24,429 | +79.0% |
| Distributable reserves | 133 | €30,927 | €55,355 | +€24,429 | +79.0% |
| Amounts payable | 17/49 | €115,625 | €47,034 | -€68,590 | -59.3% |
| Amounts payable within one year | 42/48 | €115,625 | €47,034 | -€68,590 | -59.3% |
| Trade debts | 44 | €107,697 | €25,271 | -€82,426 | -76.5% |
| Suppliers | 440/4 | €107,697 | €25,271 | -€82,426 | -76.5% |
| Advances received on contracts in progress | 46 | - | €6,250 | +€6,250 | |
| Taxes, remuneration and social security | 45 | €7,928 | €15,513 | +€7,586 | +95.7% |
| Taxes | 450/3 | €7,928 | €15,513 | +€7,586 | +95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,608 | +€2,608 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,650 | -€12,581 | -€931 | -8.0% |
| Other operating charges | 640/8 | €499 | €4,536 | +€4,037 | +809% |
| Gross operating margin | 9900 | -€8,877 | €31,693 | +€40,570 | |
| Operating profit (loss) | 9901 | €2,274 | €37,130 | +€34,856 | +1,533% |
| Financial income | 75/76B | €1 | €0 | -€0 | -61.9% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -61.9% |
| Financial charges | 65/66B | €165 | €3,495 | +€3,330 | +2,017% |
| Recurring financial charges | 65 | €165 | €3,495 | +€3,330 | +2,017% |
| Profit (loss) for the period before taxes | 9903 | €2,109 | €33,635 | +€31,526 | +1,494% |
| Income taxes | 67/77 | €510 | €9,207 | +€8,697 | +1,705% |
| Profit (loss) for the period | 9904 | €1,599 | €24,429 | +€22,829 | +1,427% |
| Profit (loss) for the period to be appropriated | 9905 | €1,599 | €24,429 | +€22,829 | +1,427% |
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 29 October 2026 via checked.be.