DETANGOSETRATA: 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.
DETANGOSETRATA
Largest movements
- Stocks and contracts -€12,085
down €12,085 (-27.6%), from €43,761 to €31,676
- Tangible fixed assets -€2,476
down €2,476 (-42.9%), from €5,770 to €3,294
- Cash +€1,448
up €1,448 (+19,159%), from €8 to €1,456
mainly Stocks and contracts (+€12,085) and Other debts (+€7,230)
- Profit (loss) carried forward -€14,222
down €14,222 (-98.1%), from €14,500 to €278
- Other debts +€7,230
up €7,230 (+136%), from €5,299 to €12,529
- Trade debts -€5,231
down €5,231 (-28.7%), from €18,200 to €12,969
- Tax, wage and social debts -€891
down €891 (-16.5%), from €5,408 to €4,517
- Gross operating margin -€10,630
down €10,630, from €10,468 to -€162
- Write-downs +€10,559
new in 2025: €10,559
- Taxes -€3,620
down €3,620 (-91.6%), from €3,950 to €330
- Financial income -€1,659
no longer reported in 2025 (was €1,659)
- Other operating charges -€768
down €768 (-65.7%), from €1,168 to €400
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 | €49,606 | €36,493 | -€13,113 | -26.4% |
| Fixed assets | 21/28 | €5,770 | €3,294 | -€2,476 | -42.9% |
| Tangible fixed assets | 22/27 | €5,770 | €3,294 | -€2,476 | -42.9% |
| Furniture and vehicles | 24 | €5,770 | €3,294 | -€2,476 | -42.9% |
| Current assets | 29/58 | €43,836 | €33,199 | -€10,637 | -24.3% |
| Stocks and contracts in progress | 3 | €43,761 | €31,676 | -€12,085 | -27.6% |
| Stocks | 30/36 | €43,761 | €31,676 | -€12,085 | -27.6% |
| Amounts receivable within one year | 40/41 | €67 | €67 | -€0 | -0.3% |
| Other amounts receivable | 41 | €67 | €67 | -€0 | -0.3% |
| Cash at bank and in hand | 54/58 | €8 | €1,456 | +€1,448 | +19,159% |
| Total equity and liabilities | 10/49 | €49,606 | €36,493 | -€13,113 | -26.4% |
| Equity | 10/15 | €20,700 | €6,478 | -€14,222 | -68.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,500 | €278 | -€14,222 | -98.1% |
| Amounts payable | 17/49 | €28,906 | €30,015 | +€1,109 | +3.8% |
| Amounts payable within one year | 42/48 | €28,906 | €30,015 | +€1,109 | +3.8% |
| Trade debts | 44 | €18,200 | €12,969 | -€5,231 | -28.7% |
| Suppliers | 440/4 | €18,200 | €12,969 | -€5,231 | -28.7% |
| Taxes, remuneration and social security | 45 | €5,408 | €4,517 | -€891 | -16.5% |
| Taxes | 450/3 | €5,408 | €4,517 | -€891 | -16.5% |
| Other amounts payable | 47/48 | €5,299 | €12,529 | +€7,230 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,671 | €2,476 | -€195 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,559 | +€10,559 | |
| Other operating charges | 640/8 | €1,168 | €400 | -€768 | -65.7% |
| Gross operating margin | 9900 | €10,468 | -€162 | -€10,630 | |
| Operating profit (loss) | 9901 | €6,630 | -€13,597 | -€20,227 | |
| Financial income | 75/76B | €1,659 | - | -€1,659 | |
| Recurring financial income | 75 | €1,659 | - | -€1,659 | |
| Financial charges | 65/66B | €226 | €295 | +€69 | +30.7% |
| Recurring financial charges | 65 | €226 | €295 | +€69 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €8,064 | -€13,892 | -€21,956 | |
| Income taxes | 67/77 | €3,950 | €330 | -€3,620 | -91.6% |
| Profit (loss) for the period | 9904 | €4,113 | -€14,222 | -€18,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,113 | -€14,222 | -€18,335 |
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 28 October 2026 via checked.be.