DETHIER Freddy: 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 Freddy
Largest movements
- Cash +€28,068
up €28,068 (+49.6%), from €56,541 to €84,609
mainly Net result for the year (+€15,786) and Tax, wage and social debts (+€6,347)
- Reserves +€14,880
up €14,880 (+30.4%), from €48,930 to €63,810
- Tax, wage and social debts +€6,347
up €6,347 (+189.8%), from €3,345 to €9,692
- Trade debts +€3,387
up €3,387 (+1634.2%), from €207 to €3,594
- Other debts +€3,061
up €3,061 (+44.9%), from €6,811 to €9,872
- Gross operating margin +€19,908
up €19,908 (+310.5%), from €6,412 to €26,320
- Taxes +€7,243
up €7,243 (+468.7%), from €1,545 to €8,788
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 | €67,359 | €95,029 | +€27,671 | +41.1% |
| Fixed assets | 21/28 | €1,631 | €1,043 | -€588 | -36.1% |
| Tangible fixed assets | 22/27 | €1,631 | €1,043 | -€588 | -36.1% |
| Plant, machinery and equipment | 23 | €200 | €85 | -€116 | -57.8% |
| Furniture and vehicles | 24 | €1,431 | €958 | -€472 | -33.0% |
| Current assets | 29/58 | €65,728 | €93,987 | +€28,258 | +43.0% |
| Amounts receivable within one year | 40/41 | €7,685 | €7,786 | +€101 | +1.3% |
| Trade receivables | 40 | €5,899 | €7,545 | +€1,645 | +27.9% |
| Other amounts receivable | 41 | €1,785 | €241 | -€1,544 | -86.5% |
| Cash at bank and in hand | 54/58 | €56,541 | €84,609 | +€28,068 | +49.6% |
| Deferred charges and accrued income | 490/1 | €1,503 | €1,592 | +€89 | +5.9% |
| Total equity and liabilities | 10/49 | €67,359 | €95,029 | +€27,671 | +41.1% |
| Equity | 10/15 | €56,996 | €71,872 | +€14,876 | +26.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €48,930 | €63,810 | +€14,880 | +30.4% |
| Distributable reserves | 133 | €48,930 | €63,810 | +€14,880 | +30.4% |
| Profit (loss) carried forward | 14 | €6 | €2 | -€4 | -63.6% |
| Amounts payable | 17/49 | €10,363 | €23,157 | +€12,794 | +123.5% |
| Amounts payable within one year | 42/48 | €10,363 | €23,157 | +€12,794 | +123.5% |
| Trade debts | 44 | €207 | €3,594 | +€3,387 | +1634.2% |
| Suppliers | 440/4 | €207 | €3,594 | +€3,387 | +1634.2% |
| Taxes, remuneration and social security | 45 | €3,345 | €9,692 | +€6,347 | +189.8% |
| Taxes | 450/3 | €3,345 | €9,692 | +€6,347 | +189.8% |
| Other amounts payable | 47/48 | €6,811 | €9,872 | +€3,061 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €588 | +€58 | +11.0% |
| Other operating charges | 640/8 | €848 | €707 | -€141 | -16.6% |
| Gross operating margin | 9900 | €6,412 | €26,320 | +€19,908 | +310.5% |
| Operating profit (loss) | 9901 | €5,034 | €25,024 | +€19,991 | +397.1% |
| Financial income | 75/76B | €132 | €167 | +€35 | +26.3% |
| Recurring financial income | 75 | €132 | €167 | +€35 | +26.3% |
| Financial charges | 65/66B | €717 | €617 | -€99 | -13.9% |
| Recurring financial charges | 65 | €717 | €617 | -€99 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €4,450 | €24,574 | +€20,125 | +452.3% |
| Income taxes | 67/77 | €1,545 | €8,788 | +€7,243 | +468.7% |
| Profit (loss) for the period | 9904 | €2,904 | €15,786 | +€12,882 | +443.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,904 | €15,786 | +€12,882 | +443.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.