detheatermaker: 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.
detheatermaker
Largest movements
- Receivables within one year +€22,749
up €22,749 (+35.1%), from €64,767 to €87,515
of which Trade receivables: +€11,736
- Cash +€7,416
up €7,416 (+4.1%), from €181,890 to €189,306
mainly Contributions, distributions and other (+€20,000) and Accrued charges and deferred income (+€15,960)
- Deferred charges and accrued income +€4,681
up €4,681 (+187.2%), from €2,500 to €7,181
- Accrued charges and deferred income +€15,960
up €15,960 (+26.1%), from €61,079 to €77,039
- Profit (loss) carried forward +€15,902
up €15,902 (+11.8%), from €134,836 to €150,739
- Tax, wage and social debts +€12,030
up €12,030 (+87.5%), from €13,755 to €25,786
of which Remuneration and social security: +€9,350
- Trade debts -€8,666
down €8,666 (-46.7%), from €18,538 to €9,872
- Reserves -€2,894
down €2,894 (-10.4%), from €27,711 to €24,817
- Staff costs +€26,534
up €26,534 (+10.9%), from €243,921 to €270,456
- Gross operating margin -€4,503
down €4,503 (-1.6%), from €288,622 to €284,119
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 | €255,920 | €288,253 | +€32,333 | +12.6% |
| Fixed assets | 21/28 | €6,763 | €4,250 | -€2,513 | -37.2% |
| Tangible fixed assets | 22/27 | €6,763 | €4,250 | -€2,513 | -37.2% |
| Plant, machinery and equipment | 23 | €2,883 | €1,848 | -€1,035 | -35.9% |
| Furniture and vehicles | 24 | €3,880 | €2,402 | -€1,478 | -38.1% |
| Current assets | 29/58 | €249,157 | €284,003 | +€34,846 | +14.0% |
| Amounts receivable within one year | 40/41 | €64,767 | €87,515 | +€22,749 | +35.1% |
| Trade receivables | 40 | €18,863 | €30,598 | +€11,736 | +62.2% |
| Other amounts receivable | 41 | €45,904 | €56,917 | +€11,013 | +24.0% |
| Cash at bank and in hand | 54/58 | €181,890 | €189,306 | +€7,416 | +4.1% |
| Deferred charges and accrued income | 490/1 | €2,500 | €7,181 | +€4,681 | +187.2% |
| Total equity and liabilities | 10/49 | €255,920 | €288,253 | +€32,333 | +12.6% |
| Equity | 10/15 | €162,547 | €175,556 | +€13,008 | +8.0% |
| Reserves | 13 | €27,711 | €24,817 | -€2,894 | -10.4% |
| Profit (loss) carried forward | 14 | €134,836 | €150,739 | +€15,902 | +11.8% |
| Amounts payable | 17/49 | €93,373 | €112,697 | +€19,324 | +20.7% |
| Amounts payable within one year | 42/48 | €32,293 | €35,658 | +€3,365 | +10.4% |
| Trade debts | 44 | €18,538 | €9,872 | -€8,666 | -46.7% |
| Suppliers | 440/4 | €18,538 | €9,872 | -€8,666 | -46.7% |
| Taxes, remuneration and social security | 45 | €13,755 | €25,786 | +€12,030 | +87.5% |
| Taxes | 450/3 | - | €2,680 | +€2,680 | |
| Remuneration and social security | 454/9 | €13,755 | €23,105 | +€9,350 | +68.0% |
| Accrued charges and deferred income | 492/3 | €61,079 | €77,039 | +€15,960 | +26.1% |
| Remuneration, social security and pensions | 62 | €243,921 | €270,456 | +€26,534 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €2,513 | +€1,737 | +223.7% |
| Gross operating margin | 9900 | €288,622 | €284,119 | -€4,503 | -1.6% |
| Operating profit (loss) | 9901 | €43,924 | -€8,850 | -€52,774 | |
| Financial income | 75/76B | €18 | €2,296 | +€2,277 | +12555.0% |
| Recurring financial income | 75 | €18 | €76 | +€58 | +319.2% |
| Non-recurring financial income | 76B | - | €2,220 | +€2,220 | |
| Financial charges | 65/66B | €295 | €438 | +€142 | +48.2% |
| Recurring financial charges | 65 | €295 | €438 | +€142 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €43,647 | -€6,992 | -€50,639 | |
| Profit (loss) for the period | 9904 | €43,647 | -€6,992 | -€50,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,647 | -€6,992 | -€50,639 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.