DETARENT: what changed
Two fiscal 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.
DETARENT
Largest movements
- Tangible fixed assets +€128,696
up €128,696 (+2.8%), from €4.6m to €4.8m
of which Leasing and similar rights: +€186,152
- Deferred charges and accrued income +€85,434
up €85,434 (+54.3%), from €157,351 to €242,785
- Receivables within one year -€79,765
down €79,765 (-19.1%), from €418,007 to €338,242
of which Trade receivables: -€76,037
- Current portion of long-term debt +€69,721
up €69,721 (+5.8%), from €1.2m to €1.3m
- Trade debts +€69,417
up €69,417 (+25.2%), from €275,452 to €344,870
- Debts after one year +€64,816
up €64,816 (+1.9%), from €3.4m to €3.5m
of which Financial debts: +€86,816
- Gross operating margin +€191,314
up €191,314 (+11.1%), from €1.7m to €1.9m
- Depreciation +€125,392
up €125,392 (+10.5%), from €1.2m to €1.3m
- Staff costs +€79,442
up €79,442 (+27.4%), from €290,434 to €369,876
- Other operating charges +€30,958
up €30,958 (+58.4%), from €53,031 to €83,990
- Financial charges +€24,290
up €24,290 (+18.1%), from €134,044 to €158,334
of which Financial charges: +€22,162
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.
Cash bridge derived
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 | €5,388,096 | €5,550,438 | +€162,342 | +3.0% |
| Fixed assets | 21/28 | €4,623,805 | €4,752,501 | +€128,696 | +2.8% |
| Tangible fixed assets | 22/27 | €4,623,805 | €4,752,501 | +€128,696 | +2.8% |
| Furniture and vehicles | 24 | €467,440 | €451,272 | -€16,168 | -3.5% |
| Leasing and similar rights | 25 | €3,891,226 | €4,077,378 | +€186,152 | +4.8% |
| Other tangible fixed assets | 26 | €265,139 | €223,850 | -€41,288 | -15.6% |
| Current assets | 29/58 | €764,291 | €797,937 | +€33,646 | +4.4% |
| Amounts receivable within one year | 40/41 | €418,007 | €338,242 | -€79,765 | -19.1% |
| Trade receivables | 40 | €408,511 | €332,474 | -€76,037 | -18.6% |
| Other amounts receivable | 41 | €9,496 | €5,768 | -€3,728 | -39.3% |
| Current investments | 50/53 | €56,356 | €56,356 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,577 | €160,554 | +€27,977 | +21.1% |
| Deferred charges and accrued income | 490/1 | €157,351 | €242,785 | +€85,434 | +54.3% |
| Total equity and liabilities | 10/49 | €5,388,096 | €5,550,438 | +€162,342 | +3.0% |
| Equity | 10/15 | €375,789 | €371,754 | -€4,035 | -1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €58,356 | €58,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €58,356 | €58,356 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Own shares acquired | 1312 | €56,356 | €56,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243,324 | €248,279 | +€4,955 | +2.0% |
| Investment grants | 15 | €54,110 | €45,119 | -€8,991 | -16.6% |
| Amounts payable | 17/49 | €5,012,307 | €5,178,684 | +€166,378 | +3.3% |
| Amounts payable after more than one year | 17 | €3,397,903 | €3,462,719 | +€64,816 | +1.9% |
| Financial debts | 170/4 | €3,144,493 | €3,231,309 | +€86,816 | +2.8% |
| Other amounts payable | 178/9 | €253,410 | €231,410 | -€22,000 | -8.7% |
| Amounts payable within one year | 42/48 | €1,614,403 | €1,715,965 | +€101,562 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €1,199,351 | €1,269,071 | +€69,721 | +5.8% |
| Trade debts | 44 | €275,452 | €344,870 | +€69,417 | +25.2% |
| Suppliers | 440/4 | €275,452 | €344,870 | +€69,417 | +25.2% |
| Taxes, remuneration and social security | 45 | €83,321 | €72,156 | -€11,166 | -13.4% |
| Taxes | 450/3 | €41,790 | €44,055 | +€2,265 | +5.4% |
| Remuneration and social security | 454/9 | €41,531 | €28,101 | -€13,430 | -32.3% |
| Other amounts payable | 47/48 | €56,279 | €29,869 | -€26,410 | -46.9% |
| Remuneration, social security and pensions | 62 | €290,434 | €369,876 | +€79,442 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190,086 | €1,315,478 | +€125,392 | +10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,989 | -€3,058 | -€15,047 | |
| Other operating charges | 640/8 | €53,031 | €83,990 | +€30,958 | +58.4% |
| Gross operating margin | 9900 | €1,729,096 | €1,920,409 | +€191,314 | +11.1% |
| Operating profit (loss) | 9901 | €183,556 | €154,124 | -€29,432 | -16.0% |
| Financial income | 75/76B | €13,715 | €9,196 | -€4,519 | -32.9% |
| Recurring financial income | 75 | €13,715 | €9,196 | -€4,519 | -32.9% |
| Financial charges | 65/66B | €134,044 | €158,334 | +€24,290 | +18.1% |
| Recurring financial charges | 65 | €134,044 | €156,206 | +€22,162 | +16.5% |
| Non-recurring financial charges | 66B | - | €2,127 | +€2,127 | |
| Profit (loss) for the period before taxes | 9903 | €63,227 | €4,987 | -€58,240 | -92.1% |
| Income taxes | 67/77 | €14,250 | €32 | -€14,218 | -99.8% |
| Profit (loss) for the period | 9904 | €48,977 | €4,955 | -€44,022 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,977 | €4,955 | -€44,022 | -89.9% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.