DETHICO: 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.
DETHICO
Largest movements
- Cash +€45,424
up €45,424 (+112%), from €40,542 to €85,965
mainly Net result for the year (+€48,627) and Tax, wage and social debts (+€4,765)
- Receivables within one year +€5,691
up €5,691 (+44.1%), from €12,914 to €18,605
of which Other amounts receivable: +€4,423
- Tangible fixed assets +€3,149
up €3,149 (+430%), from €733 to €3,882
- Profit (loss) carried forward +€48,627
up €48,627 (+136%), from €35,844 to €84,471
- Tax, wage and social debts +€4,765
up €4,765 (+33.9%), from €14,045 to €18,810
of which Taxes: +€2,648
- Accrued charges and deferred income +€1,408
new in 2025: €1,408
- Gross operating margin +€24,007
up €24,007 (+59.6%), from €40,300 to €64,306
- Taxes +€5,908
up €5,908 (+75.0%), from €7,878 to €13,786
- Depreciation -€1,477
down €1,477 (-59.1%), from €2,500 to €1,023
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.
Derived cash bridge
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 | €55,828 | €109,694 | +€53,867 | +96.5% |
| Fixed assets | 21/28 | €733 | €3,882 | +€3,149 | +430% |
| Tangible fixed assets | 22/27 | €733 | €3,882 | +€3,149 | +430% |
| Furniture and vehicles | 24 | €733 | €3,882 | +€3,149 | +430% |
| Current assets | 29/58 | €55,095 | €105,812 | +€50,718 | +92.1% |
| Amounts receivable within one year | 40/41 | €12,914 | €18,605 | +€5,691 | +44.1% |
| Trade receivables | 40 | €12,420 | €13,688 | +€1,268 | +10.2% |
| Other amounts receivable | 41 | €494 | €4,917 | +€4,423 | +895% |
| Cash at bank and in hand | 54/58 | €40,542 | €85,965 | +€45,424 | +112% |
| Deferred charges and accrued income | 490/1 | €1,639 | €1,242 | -€397 | -24.2% |
| Total equity and liabilities | 10/49 | €55,828 | €109,694 | +€53,867 | +96.5% |
| Equity | 10/15 | €37,844 | €86,471 | +€48,627 | +128% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,844 | €84,471 | +€48,627 | +136% |
| Amounts payable | 17/49 | €17,983 | €23,223 | +€5,240 | +29.1% |
| Amounts payable within one year | 42/48 | €17,983 | €21,815 | +€3,832 | +21.3% |
| Trade debts | 44 | €3,939 | €2,960 | -€978 | -24.8% |
| Suppliers | 440/4 | €3,939 | €2,960 | -€978 | -24.8% |
| Taxes, remuneration and social security | 45 | €14,045 | €18,810 | +€4,765 | +33.9% |
| Taxes | 450/3 | €14,045 | €16,693 | +€2,648 | +18.9% |
| Remuneration and social security | 454/9 | - | €2,117 | +€2,117 | |
| Other amounts payable | 47/48 | - | €45 | +€45 | |
| Accrued charges and deferred income | 492/3 | - | €1,408 | +€1,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €1,023 | -€1,477 | -59.1% |
| Other operating charges | 640/8 | €980 | €927 | -€53 | -5.4% |
| Gross operating margin | 9900 | €40,300 | €64,306 | +€24,007 | +59.6% |
| Operating profit (loss) | 9901 | €36,820 | €62,356 | +€25,536 | +69.4% |
| Financial income | 75/76B | €10 | €117 | +€107 | +1,118% |
| Recurring financial income | 75 | €10 | €117 | +€107 | +1,118% |
| Financial charges | 65/66B | €215 | €61 | -€155 | -71.9% |
| Recurring financial charges | 65 | €215 | €61 | -€155 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €36,614 | €62,412 | +€25,798 | +70.5% |
| Income taxes | 67/77 | €7,878 | €13,786 | +€5,908 | +75.0% |
| Profit (loss) for the period | 9904 | €28,736 | €48,627 | +€19,890 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,736 | €48,627 | +€19,890 | +69.2% |
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 31 October 2026 via checked.be.