DETEX: 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.
DETEX
Largest movements
- Receivables within one year +€28,115
up €28,115 (+12.3%), from €228,195 to €256,310
of which Other amounts receivable: +€20,379
- Cash +€26,146
up €26,146 (+11.0%), from €236,695 to €262,841
mainly Accrued charges and deferred income (+€25,000) and Investment in fixed assets (net) (+€17,032)
- Tangible fixed assets -€18,411
down €18,411 (-67.2%), from €27,407 to €8,996
of which Furniture and vehicles: -€17,929
- Accrued charges and deferred income +€25,000
new in 2025: €25,000
- Profit (loss) carried forward +€16,688
up €16,688 (+32.2%), from -€51,825 to -€35,137
- Trade debts -€6,363
down €6,363 (-57.2%), from €11,121 to €4,758
- Gross operating margin -€5,251
down €5,251 (-10.6%), from €49,633 to €44,382
- Other operating charges -€1,995
down €1,995 (-38.0%), from €5,247 to €3,252
- Depreciation -€1,804
down €1,804 (-56.7%), from €3,183 to €1,379
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 | €493,497 | €529,347 | +€35,850 | +7.3% |
| Fixed assets | 21/28 | €28,607 | €10,196 | -€18,411 | -64.4% |
| Tangible fixed assets | 22/27 | €27,407 | €8,996 | -€18,411 | -67.2% |
| Furniture and vehicles | 24 | €23,871 | €5,942 | -€17,929 | -75.1% |
| Other tangible fixed assets | 26 | €3,536 | €3,054 | -€482 | -13.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €464,890 | €519,151 | +€54,261 | +11.7% |
| Amounts receivable within one year | 40/41 | €228,195 | €256,310 | +€28,115 | +12.3% |
| Trade receivables | 40 | €2,002 | €9,738 | +€7,736 | +386.4% |
| Other amounts receivable | 41 | €226,193 | €246,572 | +€20,379 | +9.0% |
| Cash at bank and in hand | 54/58 | €236,695 | €262,841 | +€26,146 | +11.0% |
| Total equity and liabilities | 10/49 | €493,497 | €529,347 | +€35,850 | +7.3% |
| Equity | 10/15 | €468,751 | €485,439 | +€16,688 | +3.6% |
| Contributions | 10/11 | €520,576 | €520,576 | = | 0.0% |
| Capital | 10 | €520,576 | €520,576 | = | 0.0% |
| Issued capital | 100 | €520,576 | €520,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,825 | -€35,137 | +€16,688 | +32.2% |
| Provisions and deferred taxes | 16 | €13,625 | €13,625 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,625 | €13,625 | = | 0.0% |
| Environmental obligations | 163 | €13,625 | €13,625 | = | 0.0% |
| Amounts payable | 17/49 | €11,121 | €30,283 | +€19,162 | +172.3% |
| Amounts payable within one year | 42/48 | €11,121 | €5,283 | -€5,838 | -52.5% |
| Trade debts | 44 | €11,121 | €4,758 | -€6,363 | -57.2% |
| Suppliers | 440/4 | €11,121 | €4,758 | -€6,363 | -57.2% |
| Taxes, remuneration and social security | 45 | - | €525 | +€525 | |
| Taxes | 450/3 | - | €525 | +€525 | |
| Accrued charges and deferred income | 492/3 | - | €25,000 | +€25,000 | |
| Non-recurring operating income | 76A | - | €9,500 | +€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,183 | €1,379 | -€1,804 | -56.7% |
| Other operating charges | 640/8 | €5,247 | €3,252 | -€1,995 | -38.0% |
| Non-recurring operating charges | 66A | - | €22,885 | +€22,885 | |
| Gross operating margin | 9900 | €49,633 | €44,382 | -€5,251 | -10.6% |
| Operating profit (loss) | 9901 | €41,203 | €16,866 | -€24,337 | -59.1% |
| Financial charges | 65/66B | €383 | €178 | -€205 | -53.5% |
| Recurring financial charges | 65 | €383 | €178 | -€205 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €40,820 | €16,688 | -€24,132 | -59.1% |
| Profit (loss) for the period | 9904 | €40,820 | €16,688 | -€24,132 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,820 | €16,688 | -€24,132 | -59.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.