DetemCe: 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.
DetemCe
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+109.7%), from €1.2m to €2.6m
of which Land and buildings: +€1.4m
- Cash -€184,620
down €184,620 (-78.0%), from €236,591 to €51,970
mainly Investment in fixed assets (net) (-€1.4m) and Receivables within one year (-€82,154)
- Receivables within one year +€82,154
up €82,154 (+180.9%), from €45,403 to €127,557
of which Other amounts receivable: +€76,204
- Receivables after one year +€60,000
new in 2025: €60,000
- Debts after one year +€1.1m
up €1.1m (+101.4%), from €1.1m to €2.2m
of which Financial debts: +€1.1m
- Reserves +€189,128
up €189,128 (+19.3%), from €977,973 to €1.2m
of which Distributable reserves: +€190,115
- Gross operating margin -€235,246
down €235,246 (-29.7%), from €793,217 to €557,972
- Other operating charges +€194,177
up €194,177 (+1714.9%), from €11,323 to €205,500
- Taxes -€125,855
down €125,855 (-65.7%), from €191,470 to €65,616
- Financial charges -€22,168
down €22,168 (-30.6%), from €72,501 to €50,333
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 | €2,341,933 | €3,651,566 | +€1.3m | +55.9% |
| Fixed assets | 21/28 | €2,059,939 | €3,412,039 | +€1.4m | +65.6% |
| Tangible fixed assets | 22/27 | €1,232,377 | €2,584,477 | +€1.4m | +109.7% |
| Land and buildings | 22 | €1,225,310 | €2,576,862 | +€1.4m | +110.3% |
| Plant, machinery and equipment | 23 | €5,202 | €4,349 | -€853 | -16.4% |
| Furniture and vehicles | 24 | €1,865 | €3,266 | +€1,401 | +75.1% |
| Financial fixed assets | 28 | €827,562 | €827,562 | = | 0.0% |
| Current assets | 29/58 | €281,994 | €239,527 | -€42,467 | -15.1% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €45,403 | €127,557 | +€82,154 | +180.9% |
| Trade receivables | 40 | €26,925 | €32,875 | +€5,950 | +22.1% |
| Other amounts receivable | 41 | €18,477 | €94,681 | +€76,204 | +412.4% |
| Cash at bank and in hand | 54/58 | €236,591 | €51,970 | -€184,620 | -78.0% |
| Total equity and liabilities | 10/49 | €2,341,933 | €3,651,566 | +€1.3m | +55.9% |
| Equity | 10/15 | €1,043,053 | €1,232,181 | +€189,128 | +18.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Revaluation surpluses | 12 | €58,000 | €58,000 | = | 0.0% |
| Reserves | 13 | €977,973 | €1,167,102 | +€189,128 | +19.3% |
| Tax-exempt reserves | 132 | €436,912 | €435,925 | -€987 | -0.2% |
| Distributable reserves | 133 | €541,062 | €731,176 | +€190,115 | +35.1% |
| Profit (loss) carried forward | 14 | €79 | €79 | = | 0.0% |
| Provisions and deferred taxes | 16 | €7,552 | €7,178 | -€374 | -4.9% |
| Deferred taxes | 168 | €7,552 | €7,178 | -€374 | -4.9% |
| Amounts payable | 17/49 | €1,291,328 | €2,412,207 | +€1.1m | +86.8% |
| Amounts payable after more than one year | 17 | €1,114,079 | €2,244,040 | +€1.1m | +101.4% |
| Financial debts | 170/4 | €1,112,679 | €2,235,640 | +€1.1m | +100.9% |
| Other amounts payable | 178/9 | €1,400 | €8,400 | +€7,000 | +500.0% |
| Amounts payable within one year | 42/48 | €140,425 | €154,757 | +€14,332 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €68,170 | €85,676 | +€17,506 | +25.7% |
| Financial debts | 43 | €9,320 | - | -€9,320 | |
| Credit institutions | 430/8 | €9,320 | - | -€9,320 | |
| Trade debts | 44 | €3,456 | €5,023 | +€1,566 | +45.3% |
| Suppliers | 440/4 | €3,456 | €5,023 | +€1,566 | +45.3% |
| Taxes, remuneration and social security | 45 | €31,097 | €41,032 | +€9,936 | +32.0% |
| Taxes | 450/3 | €31,097 | €41,032 | +€9,936 | +32.0% |
| Other amounts payable | 47/48 | €28,382 | €23,026 | -€5,356 | -18.9% |
| Accrued charges and deferred income | 492/3 | €36,824 | €13,410 | -€23,414 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,158 | €50,862 | +€6,705 | +15.2% |
| Other operating charges | 640/8 | €11,323 | €205,500 | +€194,177 | +1714.9% |
| Gross operating margin | 9900 | €793,217 | €557,972 | -€235,246 | -29.7% |
| Operating profit (loss) | 9901 | €737,736 | €301,609 | -€436,127 | -59.1% |
| Financial income | 75/76B | €363 | €3,095 | +€2,732 | +752.2% |
| Recurring financial income | 75 | €363 | €3,095 | +€2,732 | +752.2% |
| Financial charges | 65/66B | €72,501 | €50,333 | -€22,168 | -30.6% |
| Recurring financial charges | 65 | €72,501 | €50,333 | -€22,168 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €665,598 | €254,370 | -€411,228 | -61.8% |
| Transfer from deferred taxes | 780 | €374 | €374 | = | 0.0% |
| Income taxes | 67/77 | €191,470 | €65,616 | -€125,855 | -65.7% |
| Profit (loss) for the period | 9904 | €474,502 | €189,128 | -€285,374 | -60.1% |
| Transfer from tax-exempt reserves | 789 | €987 | €987 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €252,600 | - | -€252,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €222,888 | €190,115 | -€32,774 | -14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.