Dethier Gilles: 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 Gilles
Largest movements
- Cash +€21,926
up €21,926 (+731%), from €3,000 to €24,926
mainly Net result for the year (+€23,011) and Tax, wage and social debts (+€8,014)
- Deferred charges and accrued income +€6,540
new in 2025: €6,540
- Tangible fixed assets +€2,131
new in 2025: €2,131
- Profit (loss) carried forward +€23,011
up €23,011 (+717%), from €3,210 to €26,220
- Tax, wage and social debts +€8,014
up €8,014 (+388%), from €2,068 to €10,081
- Trade debts -€464
down €464 (-25.1%), from €1,849 to €1,385
- Gross operating margin +€26,854
up €26,854 (+678%), from €3,962 to €30,816
- Taxes +€5,505
up €5,505 (+615%), from €895 to €6,400
- Other operating charges +€973
new in 2025: €973
- Depreciation +€649
new in 2025: €649
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 | €10,126 | €41,086 | +€30,960 | +306% |
| Fixed assets | 21/28 | - | €2,131 | +€2,131 | |
| Tangible fixed assets | 22/27 | - | €2,131 | +€2,131 | |
| Furniture and vehicles | 24 | - | €2,131 | +€2,131 | |
| Current assets | 29/58 | €10,126 | €38,955 | +€28,829 | +285% |
| Amounts receivable within one year | 40/41 | €7,126 | €7,489 | +€363 | +5.1% |
| Trade receivables | 40 | €2,420 | €3,463 | +€1,043 | +43.1% |
| Other amounts receivable | 41 | €4,706 | €4,026 | -€680 | -14.5% |
| Cash at bank and in hand | 54/58 | €3,000 | €24,926 | +€21,926 | +731% |
| Deferred charges and accrued income | 490/1 | - | €6,540 | +€6,540 | |
| Total equity and liabilities | 10/49 | €10,126 | €41,086 | +€30,960 | +306% |
| Equity | 10/15 | €6,210 | €29,220 | +€23,011 | +371% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,210 | €26,220 | +€23,011 | +717% |
| Amounts payable | 17/49 | €3,916 | €11,866 | +€7,949 | +203% |
| Amounts payable within one year | 42/48 | €3,916 | €11,466 | +€7,550 | +193% |
| Trade debts | 44 | €1,849 | €1,385 | -€464 | -25.1% |
| Suppliers | 440/4 | €1,849 | €1,385 | -€464 | -25.1% |
| Taxes, remuneration and social security | 45 | €2,068 | €10,081 | +€8,014 | +388% |
| Taxes | 450/3 | €2,068 | €10,081 | +€8,014 | +388% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €649 | +€649 | |
| Other operating charges | 640/8 | - | €973 | +€973 | |
| Gross operating margin | 9900 | €3,962 | €30,816 | +€26,854 | +678% |
| Operating profit (loss) | 9901 | €3,962 | €29,194 | +€25,232 | +637% |
| Financial income | 75/76B | €143 | €264 | +€122 | +85.3% |
| Recurring financial income | 75 | €143 | €264 | +€122 | +85.3% |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | €4,104 | €29,411 | +€25,306 | +617% |
| Income taxes | 67/77 | €895 | €6,400 | +€5,505 | +615% |
| Profit (loss) for the period | 9904 | €3,210 | €23,011 | +€19,801 | +617% |
| Profit (loss) for the period to be appropriated | 9905 | €3,210 | €23,011 | +€19,801 | +617% |
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 21 October 2026 via checked.be.