DETHIER INVEST: 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 INVEST
Largest movements
- Cash -€216,199
down €216,199 (-58.0%), from €373,011 to €156,812
mainly Other debts (-€229,018) and Contributions, distributions and other (-€121,000)
- Receivables within one year +€69,274
up €69,274 (+2,509%), from €2,761 to €72,034
of which Trade receivables: +€45,977
- Tangible fixed assets -€34,094
down €34,094 (-100%), from €34,094 to €0
- Deferred charges and accrued income -€4,376
down €4,376 (-22.1%), from €19,807 to €15,431
- Other debts -€229,018
down €229,018 (-63.8%), from €359,109 to €130,091
- Trade debts +€64,323
up €64,323 (+13,317%), from €483 to €64,806
- Tax, wage and social debts -€21,341
down €21,341 (-44.6%), from €47,893 to €26,553
of which Taxes: -€16,564
- Gross operating margin -€228,997
down €228,997 (-47.5%), from €482,558 to €253,561
- Taxes -€46,679
down €46,679 (-56.0%), from €83,382 to €36,704
- Staff costs -€34,079
down €34,079 (-28.3%), from €120,450 to €86,370
- Depreciation -€25,083
no longer reported in 2025 (was €25,083)
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 | €429,932 | €244,537 | -€185,395 | -43.1% |
| Fixed assets | 21/28 | €34,354 | €260 | -€34,094 | -99.2% |
| Tangible fixed assets | 22/27 | €34,094 | €0 | -€34,094 | -100% |
| Furniture and vehicles | 24 | €34,094 | €0 | -€34,094 | -100% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €395,578 | €244,277 | -€151,301 | -38.2% |
| Amounts receivable within one year | 40/41 | €2,761 | €72,034 | +€69,274 | +2,509% |
| Trade receivables | 40 | €2,761 | €48,738 | +€45,977 | +1,666% |
| Other amounts receivable | 41 | - | €23,296 | +€23,296 | |
| Cash at bank and in hand | 54/58 | €373,011 | €156,812 | -€216,199 | -58.0% |
| Deferred charges and accrued income | 490/1 | €19,807 | €15,431 | -€4,376 | -22.1% |
| Total equity and liabilities | 10/49 | €429,932 | €244,537 | -€185,395 | -43.1% |
| Equity | 10/15 | €20,704 | €21,147 | +€443 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244 | €687 | +€443 | +181% |
| Amounts payable | 17/49 | €409,228 | €223,390 | -€185,838 | -45.4% |
| Amounts payable within one year | 42/48 | €407,486 | €221,450 | -€186,036 | -45.7% |
| Trade debts | 44 | €483 | €64,806 | +€64,323 | +13,317% |
| Suppliers | 440/4 | €483 | €64,806 | +€64,323 | +13,317% |
| Taxes, remuneration and social security | 45 | €47,893 | €26,553 | -€21,341 | -44.6% |
| Taxes | 450/3 | €31,507 | €14,943 | -€16,564 | -52.6% |
| Remuneration and social security | 454/9 | €16,387 | €11,610 | -€4,777 | -29.2% |
| Other amounts payable | 47/48 | €359,109 | €130,091 | -€229,018 | -63.8% |
| Accrued charges and deferred income | 492/3 | €1,742 | €1,941 | +€198 | +11.4% |
| Remuneration, social security and pensions | 62 | €120,450 | €86,370 | -€34,079 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,083 | - | -€25,083 | |
| Other operating charges | 640/8 | €1,469 | €6,278 | +€4,809 | +327% |
| Gross operating margin | 9900 | €482,558 | €253,561 | -€228,997 | -47.5% |
| Operating profit (loss) | 9901 | €335,556 | €160,913 | -€174,643 | -52.0% |
| Financial charges | 65/66B | €52 | €2,766 | +€2,715 | +5,261% |
| Recurring financial charges | 65 | €52 | €2,766 | +€2,715 | +5,261% |
| Profit (loss) for the period before taxes | 9903 | €335,505 | €158,147 | -€177,358 | -52.9% |
| Income taxes | 67/77 | €83,382 | €36,704 | -€46,679 | -56.0% |
| Profit (loss) for the period | 9904 | €252,122 | €121,443 | -€130,679 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €252,122 | €121,443 | -€130,679 | -51.8% |
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 28 October 2026 via checked.be.