DETCO: 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.
DETCO
Largest movements
- Cash -€39,410
down €39,410 (-51.1%), from €77,195 to €37,785
mainly Other debts (-€21,530) and Receivables within one year (-€13,918)
- Receivables within one year +€13,918
up €13,918 (+151%), from €9,191 to €23,109
of which Other amounts receivable: +€12,472
- Tangible fixed assets -€10,893
down €10,893 (-13.3%), from €81,770 to €70,878
of which Furniture and vehicles: -€9,223
- Other debts -€21,530
down €21,530 (-74.4%), from €28,930 to €7,401
- Profit (loss) carried forward -€10,854
down €10,854 (-52.9%), from -€20,503 to -€31,357
- Tax, wage and social debts -€3,523
down €3,523 (-84.9%), from €4,148 to €625
- Gross operating margin -€24,084
down €24,084, from €23,769 to -€315
- Financial charges -€3,643
down €3,643 (-79.7%), from €4,570 to €927
- Depreciation +€3,044
up €3,044 (+38.8%), from €7,848 to €10,893
- Taxes -€1,440
down €1,440 (-100%), from €1,440 to €0
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 | €340,347 | €304,986 | -€35,361 | -10.4% |
| Fixed assets | 21/28 | €251,770 | €240,878 | -€10,893 | -4.3% |
| Tangible fixed assets | 22/27 | €81,770 | €70,878 | -€10,893 | -13.3% |
| Land and buildings | 22 | €42,083 | €40,413 | -€1,670 | -4.0% |
| Furniture and vehicles | 24 | €39,687 | €30,465 | -€9,223 | -23.2% |
| Financial fixed assets | 28 | €170,000 | €170,000 | = | 0.0% |
| Current assets | 29/58 | €88,577 | €64,108 | -€24,469 | -27.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,191 | €23,109 | +€13,918 | +151% |
| Trade receivables | 40 | €345 | €1,791 | +€1,446 | +419% |
| Other amounts receivable | 41 | €8,846 | €21,318 | +€12,472 | +141% |
| Cash at bank and in hand | 54/58 | €77,195 | €37,785 | -€39,410 | -51.1% |
| Deferred charges and accrued income | 490/1 | €2,191 | €3,214 | +€1,023 | +46.7% |
| Total equity and liabilities | 10/49 | €340,347 | €304,986 | -€35,361 | -10.4% |
| Equity | 10/15 | €305,658 | €294,803 | -€10,854 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €306,160 | €306,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €304,160 | €304,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,503 | -€31,357 | -€10,854 | -52.9% |
| Amounts payable | 17/49 | €34,690 | €10,183 | -€24,507 | -70.6% |
| Amounts payable within one year | 42/48 | €33,903 | €9,282 | -€24,621 | -72.6% |
| Trade debts | 44 | €0 | €432 | +€432 | |
| Suppliers | 440/4 | €0 | €432 | +€432 | |
| Advances received on contracts in progress | 46 | €825 | €825 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,148 | €625 | -€3,523 | -84.9% |
| Taxes | 450/3 | €4,148 | €625 | -€3,523 | -84.9% |
| Other amounts payable | 47/48 | €28,930 | €7,401 | -€21,530 | -74.4% |
| Accrued charges and deferred income | 492/3 | €787 | €900 | +€114 | +14.5% |
| Non-recurring operating income | 76A | €19,835 | €540 | -€19,295 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,848 | €10,893 | +€3,044 | +38.8% |
| Other operating charges | 640/8 | €1,310 | €1,238 | -€71 | -5.4% |
| Gross operating margin | 9900 | €23,769 | -€315 | -€24,084 | |
| Operating profit (loss) | 9901 | €14,611 | -€12,446 | -€27,057 | |
| Financial income | 75/76B | €2,731 | €2,519 | -€212 | -7.8% |
| Recurring financial income | 75 | €2,731 | €2,519 | -€212 | -7.8% |
| Financial charges | 65/66B | €4,570 | €927 | -€3,643 | -79.7% |
| Recurring financial charges | 65 | €4,570 | €927 | -€3,643 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €12,772 | -€10,854 | -€23,626 | |
| Income taxes | 67/77 | €1,440 | €0 | -€1,440 | -100% |
| Profit (loss) for the period | 9904 | €11,332 | -€10,854 | -€22,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,332 | -€10,854 | -€22,186 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.