DETHIER ARCHITECTURE: 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.
DETHIER ARCHITECTURE
Largest movements
- Receivables within one year -€200,769
down €200,769 (-83.5%), from €240,327 to €39,558
of which Trade receivables: -€200,769
- Tangible fixed assets -€20,589
down €20,589 (-2.1%), from €998,780 to €978,192
of which Land and buildings: -€35,565
- Other debts -€158,876
down €158,876 (-19.1%), from €829,929 to €671,053
- Trade debts -€62,102
down €62,102 (-29.5%), from €210,865 to €148,763
- Profit (loss) carried forward +€37,962
up €37,962 (+37.7%), from €100,758 to €138,720
- Tax, wage and social debts -€25,518
down €25,518 (-93.2%), from €27,373 to €1,854
- Gross operating margin -€88,115
down €88,115 (-37.0%), from €238,022 to €149,907
- Write-downs +€33,912
up €33,912, from -€33,912 to €0
- Depreciation +€15,498
up €15,498 (+16.4%), from €94,720 to €110,217
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 | €1,258,763 | €1,050,228 | -€208,534 | -16.6% |
| Fixed assets | 21/28 | €1,001,292 | €980,704 | -€20,589 | -2.1% |
| Tangible fixed assets | 22/27 | €998,780 | €978,192 | -€20,589 | -2.1% |
| Land and buildings | 22 | €881,628 | €846,063 | -€35,565 | -4.0% |
| Plant, machinery and equipment | 23 | €113,944 | €90,760 | -€23,184 | -20.3% |
| Furniture and vehicles | 24 | €1,759 | €1,168 | -€591 | -33.6% |
| Other tangible fixed assets | 26 | €1,450 | €1,450 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €38,751 | +€38,751 | |
| Financial fixed assets | 28 | €2,512 | €2,512 | = | 0.0% |
| Current assets | 29/58 | €257,470 | €69,525 | -€187,946 | -73.0% |
| Amounts receivable within one year | 40/41 | €240,327 | €39,558 | -€200,769 | -83.5% |
| Trade receivables | 40 | €240,327 | €39,558 | -€200,769 | -83.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,100 | €27,730 | +€11,630 | +72.2% |
| Deferred charges and accrued income | 490/1 | €1,043 | €2,237 | +€1,194 | +114.4% |
| Total equity and liabilities | 10/49 | €1,258,763 | €1,050,228 | -€208,534 | -16.6% |
| Equity | 10/15 | €190,596 | €228,558 | +€37,962 | +19.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €27,839 | €27,839 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €21,639 | €21,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,758 | €138,720 | +€37,962 | +37.7% |
| Amounts payable | 17/49 | €1,068,166 | €821,670 | -€246,497 | -23.1% |
| Amounts payable within one year | 42/48 | €1,068,166 | €821,670 | -€246,497 | -23.1% |
| Trade debts | 44 | €210,865 | €148,763 | -€62,102 | -29.5% |
| Suppliers | 440/4 | €210,865 | €148,763 | -€62,102 | -29.5% |
| Taxes, remuneration and social security | 45 | €27,373 | €1,854 | -€25,518 | -93.2% |
| Taxes | 450/3 | €27,373 | €1,854 | -€25,518 | -93.2% |
| Other amounts payable | 47/48 | €829,929 | €671,053 | -€158,876 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,720 | €110,217 | +€15,498 | +16.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€33,912 | €0 | +€33,912 | |
| Other operating charges | 640/8 | €1,855 | €1,591 | -€263 | -14.2% |
| Gross operating margin | 9900 | €238,022 | €149,907 | -€88,115 | -37.0% |
| Operating profit (loss) | 9901 | €175,359 | €38,099 | -€137,261 | -78.3% |
| Financial income | 75/76B | €1 | €256 | +€255 | +22955.0% |
| Recurring financial income | 75 | €1 | €256 | +€255 | +22955.0% |
| Financial charges | 65/66B | €157 | €81 | -€76 | -48.4% |
| Recurring financial charges | 65 | €157 | €81 | -€76 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €175,204 | €38,274 | -€136,930 | -78.2% |
| Income taxes | 67/77 | €301 | €312 | +€10 | +3.3% |
| Profit (loss) for the period | 9904 | €174,902 | €37,962 | -€136,940 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €174,902 | €37,962 | -€136,940 | -78.3% |
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 3 October 2026 via checked.be.