DETAILLE Philippe: 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.
DETAILLE Philippe
Largest movements
- Stocks and contracts -€9,654
down €9,654 (-2.9%), from €335,290 to €325,636
- Profit (loss) carried forward -€21,211
down €21,211 (-18.8%), from -€112,925 to -€134,136
- Other debts +€10,091
up €10,091 (+5.3%), from €190,086 to €200,177
- Taxes -€5,559
no longer reported in 2025 (was €5,559)
- Gross operating margin +€2,635
up €2,635 (+31.1%), from -€8,460 to -€5,825
- Financial charges -€2,474
down €2,474 (-13.9%), from €17,860 to €15,386
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 | €346,194 | €333,358 | -€12,836 | -3.7% |
| Current assets | 29/58 | €346,194 | €333,358 | -€12,836 | -3.7% |
| Stocks and contracts in progress | 3 | €335,290 | €325,636 | -€9,654 | -2.9% |
| Stocks | 30/36 | €335,290 | €325,636 | -€9,654 | -2.9% |
| Amounts receivable within one year | 40/41 | €122 | €122 | = | 0.0% |
| Other amounts receivable | 41 | €122 | €122 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,783 | €7,600 | -€3,183 | -29.5% |
| Total equity and liabilities | 10/49 | €346,194 | €333,358 | -€12,836 | -3.7% |
| Equity | 10/15 | -€99,285 | -€120,496 | -€21,211 | -21.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,925 | -€134,136 | -€21,211 | -18.8% |
| Amounts payable | 17/49 | €445,479 | €453,854 | +€8,374 | +1.9% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €195,479 | €203,854 | +€8,374 | +4.3% |
| Trade debts | 44 | €3,855 | €2,190 | -€1,665 | -43.2% |
| Suppliers | 440/4 | €3,855 | €2,190 | -€1,665 | -43.2% |
| Taxes, remuneration and social security | 45 | €1,538 | €1,487 | -€51 | -3.3% |
| Taxes | 450/3 | €1,538 | €1,487 | -€51 | -3.3% |
| Other amounts payable | 47/48 | €190,086 | €200,177 | +€10,091 | +5.3% |
| Gross operating margin | 9900 | -€8,460 | -€5,825 | +€2,635 | +31.1% |
| Operating profit (loss) | 9901 | -€8,460 | -€5,825 | +€2,635 | +31.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,860 | €15,386 | -€2,474 | -13.9% |
| Recurring financial charges | 65 | €17,860 | €15,386 | -€2,474 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,319 | -€21,211 | +€5,108 | +19.4% |
| Income taxes | 67/77 | €5,559 | - | -€5,559 | |
| Profit (loss) for the period | 9904 | -€31,878 | -€21,211 | +€10,667 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,878 | -€21,211 | +€10,667 | +33.5% |
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 22 October 2026 via checked.be.