DETAMAR: 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.
DETAMAR
Largest movements
- Cash -€255,993
down €255,993 (-88.0%), from €290,792 to €34,799
mainly Debts after one year (-€538,388) and Current portion of long-term debt (-€45,485)
- Receivables within one year -€144,636
down €144,636 (-81.1%), from €178,273 to €33,637
of which Trade receivables: -€144,912
- Tangible fixed assets -€92,800
down €92,800 (-9.3%), from €998,499 to €905,699
- Debts after one year -€538,388
down €538,388 (-45.0%), from €1.2m to €658,802
of which Other amounts payable: -€538,388
- Profit (loss) carried forward +€100,724
up €100,724 (+83.7%), from -€120,410 to -€19,686
- Current portion of long-term debt -€45,485
down €45,485 (-100%), from €45,485 to €0
- Gross operating margin -€96,167
down €96,167 (-32.7%), from €293,660 to €197,493
- Financial charges -€5,798
down €5,798 (-45.1%), from €12,845 to €7,047
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 | €1,697,088 | €1,203,664 | -€493,424 | -29.1% |
| Fixed assets | 21/28 | €1,227,886 | €1,135,087 | -€92,800 | -7.6% |
| Tangible fixed assets | 22/27 | €998,499 | €905,699 | -€92,800 | -9.3% |
| Land and buildings | 22 | €998,499 | €905,699 | -€92,800 | -9.3% |
| Financial fixed assets | 28 | €229,388 | €229,388 | = | 0.0% |
| Current assets | 29/58 | €469,202 | €68,577 | -€400,625 | -85.4% |
| Amounts receivable within one year | 40/41 | €178,273 | €33,637 | -€144,636 | -81.1% |
| Trade receivables | 40 | €145,040 | €128 | -€144,912 | -99.9% |
| Other amounts receivable | 41 | €33,233 | €33,509 | +€275 | +0.8% |
| Cash at bank and in hand | 54/58 | €290,792 | €34,799 | -€255,993 | -88.0% |
| Deferred charges and accrued income | 490/1 | €137 | €142 | +€5 | +3.3% |
| Total equity and liabilities | 10/49 | €1,697,088 | €1,203,664 | -€493,424 | -29.1% |
| Equity | 10/15 | €441,590 | €542,314 | +€100,724 | +22.8% |
| Contributions | 10/11 | €562,000 | €562,000 | = | 0.0% |
| Capital | 10 | €562,000 | €562,000 | = | 0.0% |
| Issued capital | 100 | €562,000 | €562,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,410 | -€19,686 | +€100,724 | +83.7% |
| Amounts payable | 17/49 | €1,255,499 | €661,350 | -€594,149 | -47.3% |
| Amounts payable after more than one year | 17 | €1,197,191 | €658,802 | -€538,388 | -45.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €1,197,191 | €658,802 | -€538,388 | -45.0% |
| Amounts payable within one year | 42/48 | €58,308 | €2,548 | -€55,760 | -95.6% |
| Current portion of amounts payable after more than one year | 42 | €45,485 | €0 | -€45,485 | -100% |
| Trade debts | 44 | €12,822 | €2,214 | -€10,608 | -82.7% |
| Suppliers | 440/4 | €12,822 | €2,214 | -€10,608 | -82.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €333 | +€333 | |
| Taxes | 450/3 | €0 | €333 | +€333 | |
| Non-recurring operating income | 76A | €74,223 | €16,689 | -€57,535 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,162 | €84,488 | +€327 | +0.4% |
| Other operating charges | 640/8 | €6,098 | €5,234 | -€864 | -14.2% |
| Gross operating margin | 9900 | €293,660 | €197,493 | -€96,167 | -32.7% |
| Operating profit (loss) | 9901 | €203,401 | €107,771 | -€95,630 | -47.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €12,845 | €7,047 | -€5,798 | -45.1% |
| Recurring financial charges | 65 | €12,845 | €7,047 | -€5,798 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €190,556 | €100,724 | -€89,832 | -47.1% |
| Profit (loss) for the period | 9904 | €190,556 | €100,724 | -€89,832 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €190,556 | €100,724 | -€89,832 | -47.1% |
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 18 October 2026 via checked.be.