DETA PROJECTS BELGIUM: 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 PROJECTS BELGIUM
Largest movements
- Cash -€7,826
down €7,826 (-50.0%), from €15,645 to €7,819
mainly Trade debts (-€13,662) and Accrued charges and deferred income (-€8,556)
- Receivables within one year +€7,088
up €7,088 (+17.9%), from €39,623 to €46,711
of which Other amounts receivable: +€8,035
- Tangible fixed assets +€4,474
up €4,474 (+808%), from €554 to €5,028
of which Furniture and vehicles: +€4,599
- Intangible fixed assets -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Tax, wage and social debts +€20,817
up €20,817 (+329%), from €6,326 to €27,143
- Trade debts -€13,662
down €13,662 (-91.3%), from €14,960 to €1,298
- Accrued charges and deferred income -€8,556
down €8,556 (-94.9%), from €9,017 to €462
- Reserves +€6,312
up €6,312 (+30.9%), from €20,405 to €26,717
- Other debts -€2,500
down €2,500 (-50.0%), from €5,000 to €2,500
- Write-downs +€34,338
new in 2025: €34,338
- Gross operating margin +€28,708
up €28,708 (+133%), from €21,570 to €50,278
- Financial charges -€5,007
down €5,007 (-54.1%), from €9,251 to €4,244
of which Non-recurring financial charges: -€6,850
- Other operating charges +€942
up €942 (+68.5%), from €1,375 to €2,317
- Financial income +€759
new in 2025: €759
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 | €59,709 | €62,120 | +€2,411 | +4.0% |
| Fixed assets | 21/28 | €3,554 | €7,028 | +€3,474 | +97.8% |
| Intangible fixed assets | 21 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €554 | €5,028 | +€4,474 | +808% |
| Plant, machinery and equipment | 23 | €554 | €429 | -€125 | -22.6% |
| Furniture and vehicles | 24 | - | €4,599 | +€4,599 | |
| Current assets | 29/58 | €56,155 | €55,092 | -€1,063 | -1.9% |
| Amounts receivable within one year | 40/41 | €39,623 | €46,711 | +€7,088 | +17.9% |
| Trade receivables | 40 | €12,049 | €11,102 | -€947 | -7.9% |
| Other amounts receivable | 41 | €27,574 | €35,610 | +€8,035 | +29.1% |
| Cash at bank and in hand | 54/58 | €15,645 | €7,819 | -€7,826 | -50.0% |
| Deferred charges and accrued income | 490/1 | €887 | €562 | -€325 | -36.7% |
| Total equity and liabilities | 10/49 | €59,709 | €62,120 | +€2,411 | +4.0% |
| Equity | 10/15 | €24,405 | €30,717 | +€6,312 | +25.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,405 | €26,717 | +€6,312 | +30.9% |
| Distributable reserves | 133 | €20,405 | €26,717 | +€6,312 | +30.9% |
| Amounts payable | 17/49 | €35,304 | €31,403 | -€3,901 | -11.0% |
| Amounts payable within one year | 42/48 | €26,287 | €30,941 | +€4,655 | +17.7% |
| Trade debts | 44 | €14,960 | €1,298 | -€13,662 | -91.3% |
| Suppliers | 440/4 | €14,960 | €1,298 | -€13,662 | -91.3% |
| Taxes, remuneration and social security | 45 | €6,326 | €27,143 | +€20,817 | +329% |
| Taxes | 450/3 | €6,326 | €27,143 | +€20,817 | +329% |
| Other amounts payable | 47/48 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Accrued charges and deferred income | 492/3 | €9,017 | €462 | -€8,556 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €1,572 | +€501 | +46.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €34,338 | +€34,338 | |
| Other operating charges | 640/8 | €1,375 | €2,317 | +€942 | +68.5% |
| Gross operating margin | 9900 | €21,570 | €50,278 | +€28,708 | +133% |
| Operating profit (loss) | 9901 | €19,123 | €12,051 | -€7,072 | -37.0% |
| Financial income | 75/76B | - | €759 | +€759 | |
| Recurring financial income | 75 | - | €759 | +€759 | |
| Financial charges | 65/66B | €9,251 | €4,244 | -€5,007 | -54.1% |
| Recurring financial charges | 65 | €2,401 | €4,244 | +€1,843 | +76.7% |
| Non-recurring financial charges | 66B | €6,850 | - | -€6,850 | |
| Profit (loss) for the period before taxes | 9903 | €9,872 | €8,566 | -€1,307 | -13.2% |
| Income taxes | 67/77 | €1,998 | €2,253 | +€256 | +12.8% |
| Profit (loss) for the period | 9904 | €7,875 | €6,312 | -€1,563 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,875 | €6,312 | -€1,563 | -19.8% |
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 23 October 2026 via checked.be.