DETATOR: 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.
DETATOR
Largest movements
- Tangible fixed assets -€8,998
down €8,998 (-55.1%), from €16,336 to €7,338
of which Land and buildings: -€7,134
- Cash +€6,023
up €6,023 (+16.4%), from €36,780 to €42,803
mainly Depreciation (+€8,998) and Net result for the year (+€5,857)
- Other debts -€7,689
down €7,689 (-5.8%), from €133,151 to €125,462
- Reserves +€5,857
up €5,857 (+2.8%), from €210,046 to €215,903
- Financial charges -€10,093
down €10,093 (-98.5%), from €10,247 to €154
- Gross operating margin -€4,417
down €4,417 (-30.9%), from €14,309 to €9,891
- Financial income +€2,635
up €2,635 (+37.5%), from €7,024 to €9,658
- Taxes +€2,612
up €2,612 (+347.6%), from €752 to €3,364
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 | €358,170 | €353,437 | -€4,733 | -1.3% |
| Fixed assets | 21/28 | €16,701 | €7,703 | -€8,998 | -53.9% |
| Tangible fixed assets | 22/27 | €16,336 | €7,338 | -€8,998 | -55.1% |
| Land and buildings | 22 | €13,658 | €6,524 | -€7,134 | -52.2% |
| Plant, machinery and equipment | 23 | €1,142 | €446 | -€696 | -60.9% |
| Furniture and vehicles | 24 | €1,537 | €368 | -€1,169 | -76.0% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €341,469 | €345,734 | +€4,265 | +1.2% |
| Amounts receivable within one year | 40/41 | €4,507 | €2,729 | -€1,778 | -39.5% |
| Trade receivables | 40 | €432 | €630 | +€197 | +45.6% |
| Other amounts receivable | 41 | €4,075 | €2,100 | -€1,975 | -48.5% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,780 | €42,803 | +€6,023 | +16.4% |
| Deferred charges and accrued income | 490/1 | €181 | €201 | +€20 | +11.2% |
| Total equity and liabilities | 10/49 | €358,170 | €353,437 | -€4,733 | -1.3% |
| Equity | 10/15 | €216,946 | €222,803 | +€5,857 | +2.7% |
| Contributions | 10/11 | €6,900 | €6,900 | = | 0.0% |
| Reserves | 13 | €210,046 | €215,903 | +€5,857 | +2.8% |
| Distributable reserves | 133 | €210,046 | €215,903 | +€5,857 | +2.8% |
| Amounts payable | 17/49 | €141,224 | €130,633 | -€10,590 | -7.5% |
| Amounts payable after more than one year | 17 | €3,749 | €1,249 | -€2,500 | -66.7% |
| Financial debts | 170/4 | €3,749 | €1,249 | -€2,500 | -66.7% |
| Amounts payable within one year | 42/48 | €137,474 | €129,384 | -€8,090 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €425 | €190 | -€235 | -55.3% |
| Suppliers | 440/4 | €425 | €190 | -€235 | -55.3% |
| Taxes, remuneration and social security | 45 | €1,398 | €1,232 | -€166 | -11.9% |
| Taxes | 450/3 | €1,398 | €1,232 | -€166 | -11.9% |
| Other amounts payable | 47/48 | €133,151 | €125,462 | -€7,689 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,998 | €8,998 | = | 0.0% |
| Other operating charges | 640/8 | €1,120 | €1,176 | +€56 | +5.0% |
| Gross operating margin | 9900 | €14,309 | €9,891 | -€4,417 | -30.9% |
| Operating profit (loss) | 9901 | €4,190 | -€284 | -€4,474 | |
| Financial income | 75/76B | €7,024 | €9,658 | +€2,635 | +37.5% |
| Recurring financial income | 75 | €7,024 | €9,658 | +€2,635 | +37.5% |
| Financial charges | 65/66B | €10,247 | €154 | -€10,093 | -98.5% |
| Recurring financial charges | 65 | €10,247 | €154 | -€10,093 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €967 | €9,221 | +€8,254 | +853.6% |
| Income taxes | 67/77 | €752 | €3,364 | +€2,612 | +347.6% |
| Profit (loss) for the period | 9904 | €215 | €5,857 | +€5,641 | +2618.2% |
| Profit (loss) for the period to be appropriated | 9905 | €215 | €5,857 | +€5,641 | +2618.2% |
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 7 October 2026 via checked.be.