DETHIER Audrey: 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.
DETHIER Audrey
Largest movements
- Receivables within one year -€32,479
down €32,479 (-35.4%), from €91,770 to €59,291
- Cash +€25,946
up €25,946 (+16.4%), from €157,734 to €183,680
mainly Receivables within one year (+€32,479) and Net result for the year (+€17,248)
- Tangible fixed assets +€3,363
up €3,363 (+285%), from €1,181 to €4,544
- Other debts -€23,000
no longer reported in 2025 (was €23,000)
- Profit (loss) carried forward +€17,248
up €17,248 (+7.7%), from €223,788 to €241,036
- Gross operating margin -€16,204
down €16,204 (-21.2%), from €76,498 to €60,294
- Financial charges +€6,738
up €6,738 (+21.0%), from €32,140 to €38,878
- Taxes +€5,098
up €5,098 (+497%), from €1,026 to €6,124
- Financial income -€1,142
down €1,142 (-22.4%), from €5,102 to €3,960
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 | €257,857 | €253,061 | -€4,796 | -1.9% |
| Fixed assets | 21/28 | €1,181 | €4,544 | +€3,363 | +285% |
| Tangible fixed assets | 22/27 | €1,181 | €4,544 | +€3,363 | +285% |
| Furniture and vehicles | 24 | €1,181 | €4,544 | +€3,363 | +285% |
| Current assets | 29/58 | €256,676 | €248,517 | -€8,159 | -3.2% |
| Amounts receivable within one year | 40/41 | €91,770 | €59,291 | -€32,479 | -35.4% |
| Other amounts receivable | 41 | €91,770 | €59,291 | -€32,479 | -35.4% |
| Cash at bank and in hand | 54/58 | €157,734 | €183,680 | +€25,946 | +16.4% |
| Deferred charges and accrued income | 490/1 | €7,172 | €5,546 | -€1,626 | -22.7% |
| Total equity and liabilities | 10/49 | €257,857 | €253,061 | -€4,796 | -1.9% |
| Equity | 10/15 | €231,848 | €249,096 | +€17,248 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,788 | €241,036 | +€17,248 | +7.7% |
| Amounts payable | 17/49 | €26,009 | €3,965 | -€22,044 | -84.8% |
| Amounts payable within one year | 42/48 | €26,009 | €3,965 | -€22,044 | -84.8% |
| Trade debts | 44 | €1,486 | €844 | -€642 | -43.2% |
| Suppliers | 440/4 | €1,486 | €844 | -€642 | -43.2% |
| Taxes, remuneration and social security | 45 | €1,523 | €3,121 | +€1,598 | +105% |
| Taxes | 450/3 | €1,523 | €3,121 | +€1,598 | +105% |
| Other amounts payable | 47/48 | €23,000 | - | -€23,000 | |
| Non-recurring operating income | 76A | €8,500 | - | -€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €888 | +€591 | +199% |
| Other operating charges | 640/8 | €1,524 | €1,116 | -€408 | -26.8% |
| Gross operating margin | 9900 | €76,498 | €60,294 | -€16,204 | -21.2% |
| Operating profit (loss) | 9901 | €74,677 | €58,290 | -€16,387 | -21.9% |
| Financial income | 75/76B | €5,102 | €3,960 | -€1,142 | -22.4% |
| Recurring financial income | 75 | €5,102 | €3,960 | -€1,142 | -22.4% |
| Financial charges | 65/66B | €32,140 | €38,878 | +€6,738 | +21.0% |
| Recurring financial charges | 65 | €32,140 | €38,878 | +€6,738 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €47,639 | €23,372 | -€24,267 | -50.9% |
| Income taxes | 67/77 | €1,026 | €6,124 | +€5,098 | +497% |
| Profit (loss) for the period | 9904 | €46,613 | €17,248 | -€29,365 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,613 | €17,248 | -€29,365 | -63.0% |
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 29 October 2026 via checked.be.