DETECH: 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.
What changed
DETECH
NACE 43.211, General electrical installation work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €1.5m+€1.3m
Equity
€2.7m
2024 · €2.0m+€723,265
Cash
€2.2m
2024 · €2.2m+€58,509
Balance sheet total
€6.8m
2024 · €6.6m+€141,973
Largest movements
Assets
- Stocks and contracts -€112,896
down €112,896 (-12.5%), from €905,618 to €792,721
of which Contracts in progress: -€112,896
- Intangible fixed assets +€105,893
up €105,893 (+102173.6%), from €104 to €105,996
Equity and liabilities
- Debts after one year -€1.2m
down €1.2m (-85.0%), from €1.4m to €208,865
of which Other amounts payable: -€1.2m
- Reserves +€723,265
up €723,265 (+44.6%), from €1.6m to €2.3m
- Other debts +€710,000
up €710,000 (+55.0%), from €1.3m to €2.0m
- Tax, wage and social debts +€242,097
up €242,097 (+43.8%), from €552,223 to €794,320
of which Taxes: +€151,890
- Trade debts -€184,810
down €184,810 (-16.7%), from €1.1m to €923,882
Income statement
- Goods and materials -€3.1m
down €3.1m (-35.0%), from €8.8m to €5.7m
- Turnover -€1.9m
down €1.9m (-11.7%), from €16.0m to €14.2m
- Taxes +€480,914
up €480,914 (+99.8%), from €481,654 to €962,568
- Services and other goods -€184,484
down €184,484 (-10.3%), from €1.8m to €1.6m
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.
Result 2024
€1.5m
Turnover
-€1.9m
Other operating income
-€620
Goods and materials
+€3.1m
Services and other goods
+€184,484
Staff costs
-€145,586
Depreciation
-€30,723
Provisions
+€34,328
Other operating charges
+€927
Other operating items
+€442,727
Financial income
-€25,872
Financial charges
+€80,320
Taxes
-€480,914
Result 2025
€2.7m
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.
From operations
+€3.7m
Investment
-€291,407
Financing
-€3.3m
Cash 2024
€2.2m
From operations (derived)
+€3.7m
Net result for the year
+€2.7m
Depreciation
+€137,760
Smaller working-capital items
-€5,082
Stocks and contracts
+€112,896
Receivables within one year
-€21,243
Deferred charges and accrued income
-€18,255
Trade debts
-€184,810
Tax, wage and social debts
+€242,097
Other debts
+€710,000
Investment (derived)
-€291,407
Investment in fixed assets (net)
-€291,407
Financing
-€3.3m
Debts after one year
-€1.2m
Current portion of long-term debt
-€57,994
Short-term financial debts
-€100,841
Contributions, distributions and other
-€2.0m
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,627,460 | €6,769,433 | +€141,973 | +2.1% |
| Fixed assets | 21/28 | €363,551 | €517,198 | +€153,647 | +42.3% |
| Intangible fixed assets | 21 | €104 | €105,996 | +€105,893 | +102173.6% |
| Tangible fixed assets | 22/27 | €352,398 | €400,152 | +€47,754 | +13.6% |
| Plant, machinery and equipment | 23 | €40,090 | €28,576 | -€11,514 | -28.7% |
| Furniture and vehicles | 24 | €85,024 | €88,959 | +€3,934 | +4.6% |
| Leasing and similar rights | 25 | €93,705 | €174,728 | +€81,023 | +86.5% |
| Other tangible fixed assets | 26 | €133,578 | €107,889 | -€25,689 | -19.2% |
| Financial fixed assets | 28 | €11,050 | €11,050 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,050 | €11,050 | = | 0.0% |
| Shares | 284 | €10,675 | €10,675 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €6,263,909 | €6,252,235 | -€11,674 | -0.2% |
| Amounts receivable after more than one year | 29 | €65,552 | €68,767 | +€3,215 | +4.9% |
| Other amounts receivable | 291 | €65,552 | €68,767 | +€3,215 | +4.9% |
| Stocks and contracts in progress | 3 | €905,618 | €792,721 | -€112,896 | -12.5% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Goods purchased for resale | 34 | €25,000 | €25,000 | = | 0.0% |
| Contracts in progress | 37 | €880,618 | €767,721 | -€112,896 | -12.8% |
| Amounts receivable within one year | 40/41 | €3,089,078 | €3,110,321 | +€21,243 | +0.7% |
| Trade receivables | 40 | €2,686,565 | €2,691,360 | +€4,795 | +0.2% |
| Other amounts receivable | 41 | €402,513 | €418,961 | +€16,448 | +4.1% |
| Cash at bank and in hand | 54/58 | €2,187,547 | €2,246,057 | +€58,509 | +2.7% |
| Deferred charges and accrued income | 490/1 | €16,114 | €34,369 | +€18,255 | +113.3% |
| Total equity and liabilities | 10/49 | €6,627,460 | €6,769,433 | +€141,973 | +2.1% |
| Equity | 10/15 | €2,004,504 | €2,727,770 | +€723,265 | +36.1% |
| Contributions | 10/11 | €384,592 | €384,592 | = | 0.0% |
| Reserves | 13 | €1,619,912 | €2,343,178 | +€723,265 | +44.6% |
| Distributable reserves | 133 | €1,619,912 | €2,343,178 | +€723,265 | +44.6% |
| Provisions and deferred taxes | 16 | €47,395 | €45,528 | -€1,867 | -3.9% |
| Provisions for liabilities and charges | 160/5 | €47,395 | €45,528 | -€1,867 | -3.9% |
| Other liabilities and charges | 164/5 | €47,395 | €45,528 | -€1,867 | -3.9% |
| Amounts payable | 17/49 | €4,575,561 | €3,996,135 | -€579,426 | -12.7% |
| Amounts payable after more than one year | 17 | €1,396,743 | €208,865 | -€1.2m | -85.0% |
| Financial debts | 170/4 | €171,249 | €208,865 | +€37,616 | +22.0% |
| Leasing and similar obligations | 172 | €74,106 | €131,959 | +€57,853 | +78.1% |
| Credit institutions | 173 | €97,143 | €76,906 | -€20,237 | -20.8% |
| Other amounts payable | 178/9 | €1,225,494 | €0 | -€1.2m | -100.0% |
| Amounts payable within one year | 42/48 | €3,178,818 | €3,787,270 | +€608,452 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €127,062 | €69,068 | -€57,994 | -45.6% |
| Financial debts | 43 | €100,841 | €0 | -€100,841 | -100.0% |
| Credit institutions | 430/8 | €100,841 | €0 | -€100,841 | -100.0% |
| Trade debts | 44 | €1,108,692 | €923,882 | -€184,810 | -16.7% |
| Suppliers | 440/4 | €1,108,692 | €923,882 | -€184,810 | -16.7% |
| Taxes, remuneration and social security | 45 | €552,223 | €794,320 | +€242,097 | +43.8% |
| Taxes | 450/3 | €139,283 | €291,173 | +€151,890 | +109.1% |
| Remuneration and social security | 454/9 | €412,940 | €503,147 | +€90,207 | +21.8% |
| Other amounts payable | 47/48 | €1,290,000 | €2,000,000 | +€710,000 | +55.0% |
| Operating income | 70/76A | €15,698,162 | €14,259,657 | -€1.4m | -9.2% |
| Turnover | 70 | €16,046,875 | €14,166,263 | -€1.9m | -11.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€561,623 | -€112,896 | +€448,727 | +79.9% |
| Other operating income | 74 | €206,910 | €206,290 | -€620 | -0.3% |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100.0% |
| Operating charges | 60/66A | €13,696,054 | €10,577,541 | -€3.1m | -22.8% |
| Goods for resale, raw materials and consumables | 60 | €8,777,979 | €5,702,897 | -€3.1m | -35.0% |
| Purchases | 600/8 | €8,777,979 | €5,702,897 | -€3.1m | -35.0% |
| Services and other goods | 61 | €1,782,707 | €1,598,224 | -€184,484 | -10.3% |
| Remuneration, social security and pensions | 62 | €2,979,389 | €3,124,975 | +€145,586 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,038 | €137,760 | +€30,723 | +28.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €32,462 | -€1,867 | -€34,328 | |
| Other operating charges | 640/8 | €16,478 | €15,551 | -€927 | -5.6% |
| Operating profit (loss) | 9901 | €2,002,108 | €3,682,116 | +€1.7m | +83.9% |
| Financial income | 75/76B | €62,721 | €36,848 | -€25,872 | -41.3% |
| Recurring financial income | 75 | €62,721 | €36,848 | -€25,872 | -41.3% |
| Income from current assets | 751 | €999 | €0 | -€999 | -100.0% |
| Other financial income | 752/9 | €61,721 | €36,848 | -€24,873 | -40.3% |
| Financial charges | 65/66B | €113,451 | €33,131 | -€80,320 | -70.8% |
| Recurring financial charges | 65 | €113,451 | €33,131 | -€80,320 | -70.8% |
| Debt charges | 650 | €57,344 | €26,576 | -€30,768 | -53.7% |
| Other financial charges | 652/9 | €56,107 | €6,555 | -€49,552 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €1,951,378 | €3,685,833 | +€1.7m | +88.9% |
| Income taxes | 67/77 | €481,654 | €962,568 | +€480,914 | +99.8% |
| Taxes | 670/3 | €481,654 | €962,568 | +€480,914 | +99.8% |
| Profit (loss) for the period | 9904 | €1,469,724 | €2,723,265 | +€1.3m | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,469,724 | €2,723,265 | +€1.3m | +85.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.