DetaileD.be: 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.
DetaileD.be
Largest movements
- Tangible fixed assets +€19,598
up €19,598 (+4.1%), from €478,195 to €497,794
of which Furniture and vehicles: +€35,302
- Cash -€18,364
down €18,364 (-45.8%), from €40,114 to €21,750
mainly Investment in fixed assets (net) (-€58,423) and Debts after one year (-€13,891)
- Stocks and contracts -€12,663
down €12,663 (-23.3%), from €54,453 to €41,790
- Debts after one year -€13,891
down €13,891 (-4.2%), from €327,284 to €313,393
- Current portion of long-term debt +€10,410
up €10,410 (+34.4%), from €30,281 to €40,690
- Reserves -€6,428
down €6,428 (-3.3%), from €194,394 to €187,966
- Gross operating margin -€24,567
down €24,567 (-18.0%), from €136,605 to €112,038
- Staff costs -€3,366
down €3,366 (-5.1%), from €65,593 to €62,227
- Depreciation +€2,732
up €2,732 (+7.6%), from €36,099 to €38,831
- Other operating charges -€1,794
down €1,794 (-32.0%), from €5,607 to €3,813
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 | €593,213 | €582,363 | -€10,849 | -1.8% |
| Fixed assets | 21/28 | €478,262 | €497,855 | +€19,592 | +4.1% |
| Intangible fixed assets | 21 | €67 | - | -€67 | |
| Tangible fixed assets | 22/27 | €478,195 | €497,794 | +€19,598 | +4.1% |
| Land and buildings | 22 | €442,142 | €430,953 | -€11,189 | -2.5% |
| Plant, machinery and equipment | 23 | €25,690 | €21,174 | -€4,516 | -17.6% |
| Furniture and vehicles | 24 | €10,364 | €45,666 | +€35,302 | +341% |
| Financial fixed assets | 28 | - | €61 | +€61 | |
| Current assets | 29/58 | €114,951 | €84,509 | -€30,442 | -26.5% |
| Stocks and contracts in progress | 3 | €54,453 | €41,790 | -€12,663 | -23.3% |
| Stocks | 30/36 | €54,453 | €41,790 | -€12,663 | -23.3% |
| Amounts receivable within one year | 40/41 | €18,887 | €19,212 | +€325 | +1.7% |
| Trade receivables | 40 | €13,041 | €12,385 | -€656 | -5.0% |
| Other amounts receivable | 41 | €5,846 | €6,827 | +€981 | +16.8% |
| Cash at bank and in hand | 54/58 | €40,114 | €21,750 | -€18,364 | -45.8% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,757 | +€260 | +17.4% |
| Total equity and liabilities | 10/49 | €593,213 | €582,363 | -€10,849 | -1.8% |
| Equity | 10/15 | €200,594 | €194,166 | -€6,428 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,394 | €187,966 | -€6,428 | -3.3% |
| Distributable reserves | 133 | €194,394 | €187,966 | -€6,428 | -3.3% |
| Amounts payable | 17/49 | €392,619 | €388,198 | -€4,421 | -1.1% |
| Amounts payable after more than one year | 17 | €327,284 | €313,393 | -€13,891 | -4.2% |
| Financial debts | 170/4 | €327,284 | €313,393 | -€13,891 | -4.2% |
| Amounts payable within one year | 42/48 | €65,335 | €74,805 | +€9,469 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €30,281 | €40,690 | +€10,410 | +34.4% |
| Trade debts | 44 | €8,762 | €10,472 | +€1,710 | +19.5% |
| Suppliers | 440/4 | €8,762 | €10,472 | +€1,710 | +19.5% |
| Taxes, remuneration and social security | 45 | €9,864 | €11,402 | +€1,538 | +15.6% |
| Taxes | 450/3 | €4,424 | €7,341 | +€2,917 | +65.9% |
| Remuneration and social security | 454/9 | €5,440 | €4,061 | -€1,378 | -25.3% |
| Other amounts payable | 47/48 | €16,429 | €12,240 | -€4,189 | -25.5% |
| Non-recurring operating income | 76A | €2,410 | €1,488 | -€922 | -38.3% |
| Remuneration, social security and pensions | 62 | €65,593 | €62,227 | -€3,366 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,099 | €38,831 | +€2,732 | +7.6% |
| Other operating charges | 640/8 | €5,607 | €3,813 | -€1,794 | -32.0% |
| Non-recurring operating charges | 66A | - | €5,000 | +€5,000 | |
| Gross operating margin | 9900 | €136,605 | €112,038 | -€24,567 | -18.0% |
| Operating profit (loss) | 9901 | €29,307 | €2,167 | -€27,139 | -92.6% |
| Financial income | 75/76B | €269 | €36 | -€233 | -86.8% |
| Recurring financial income | 75 | €269 | €36 | -€233 | -86.8% |
| Financial charges | 65/66B | €9,361 | €8,458 | -€903 | -9.6% |
| Recurring financial charges | 65 | €9,361 | €8,458 | -€903 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €20,214 | -€6,255 | -€26,470 | |
| Income taxes | 67/77 | €154 | €173 | +€19 | +12.2% |
| Profit (loss) for the period | 9904 | €20,060 | -€6,428 | -€26,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,060 | -€6,428 | -€26,488 |
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 26 October 2026 via checked.be.