DETECT'S: 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.
DETECT'S
Largest movements
- Receivables within one year -€16,506
down €16,506 (-27.5%), from €59,981 to €43,475
of which Other amounts receivable: -€13,706
- Tangible fixed assets +€3,852
up €3,852 (+209.7%), from €1,837 to €5,689
of which Furniture and vehicles: +€4,612
- Cash -€2,690
down €2,690 (-63.0%), from €4,272 to €1,582
- Profit (loss) carried forward -€15,447
down €15,447 (-32.7%), from €47,223 to €31,776
- Trade debts +€2,218
up €2,218 (+160.9%), from €1,378 to €3,596
- Tax, wage and social debts -€2,114
down €2,114 (-65.5%), from €3,228 to €1,114
- Turnover -€27,493
down €27,493 (-47.2%), from €58,204 to €30,711
- Gross operating margin -€20,441
down €20,441, from €20,159 to -€282
- Purchases and services -€5,402
down €5,402 (-14.2%), from €38,045 to €32,643
- Depreciation +€3,817
up €3,817 (+598.2%), from €638 to €4,455
- Taxes -€2,759
down €2,759 (-94.1%), from €2,933 to €174
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,089 | €50,746 | -€15,343 | -23.2% |
| Fixed assets | 21/28 | €1,837 | €5,689 | +€3,852 | +209.7% |
| Tangible fixed assets | 22/27 | €1,837 | €5,689 | +€3,852 | +209.7% |
| Plant, machinery and equipment | 23 | €911 | €151 | -€760 | -83.4% |
| Furniture and vehicles | 24 | €926 | €5,538 | +€4,612 | +498.2% |
| Current assets | 29/58 | €64,252 | €45,057 | -€19,196 | -29.9% |
| Amounts receivable within one year | 40/41 | €59,981 | €43,475 | -€16,506 | -27.5% |
| Trade receivables | 40 | €8,896 | €6,096 | -€2,800 | -31.5% |
| Other amounts receivable | 41 | €51,085 | €37,379 | -€13,706 | -26.8% |
| Cash at bank and in hand | 54/58 | €4,272 | €1,582 | -€2,690 | -63.0% |
| Total equity and liabilities | 10/49 | €66,089 | €50,746 | -€15,343 | -23.2% |
| Equity | 10/15 | €61,483 | €46,036 | -€15,447 | -25.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,223 | €31,776 | -€15,447 | -32.7% |
| Amounts payable | 17/49 | €4,606 | €4,710 | +€104 | +2.3% |
| Amounts payable within one year | 42/48 | €4,606 | €4,710 | +€104 | +2.3% |
| Trade debts | 44 | €1,378 | €3,596 | +€2,218 | +160.9% |
| Suppliers | 440/4 | €1,378 | €3,596 | +€2,218 | +160.9% |
| Taxes, remuneration and social security | 45 | €3,228 | €1,114 | -€2,114 | -65.5% |
| Taxes | 450/3 | €3,228 | €1,114 | -€2,114 | -65.5% |
| Turnover | 70 | €58,204 | €30,711 | -€27,493 | -47.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,045 | €32,643 | -€5,402 | -14.2% |
| Remuneration, social security and pensions | 62 | €7,222 | €4,978 | -€2,245 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €4,455 | +€3,817 | +598.2% |
| Other operating charges | 640/8 | €347 | €515 | +€168 | +48.3% |
| Gross operating margin | 9900 | €20,159 | -€282 | -€20,441 | |
| Operating profit (loss) | 9901 | €11,951 | -€10,230 | -€22,181 | |
| Financial income | 75/76B | €1,760 | €1,185 | -€575 | -32.6% |
| Recurring financial income | 75 | €1,760 | €1,185 | -€575 | -32.6% |
| Financial charges | 65/66B | €147 | €163 | +€16 | +11.0% |
| Recurring financial charges | 65 | €147 | €163 | +€16 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €13,564 | -€9,208 | -€22,772 | |
| Income taxes | 67/77 | €2,933 | €174 | -€2,759 | -94.1% |
| Profit (loss) for the period | 9904 | €10,631 | -€9,381 | -€20,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,631 | -€9,381 | -€20,012 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.