DETHIER SKI: 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 SKI
Largest movements
- Receivables within one year -€15,765
down €15,765 (-94.3%), from €16,722 to €957
of which Trade receivables: -€16,191
- Cash -€13,898
down €13,898 (-32.2%), from €43,222 to €29,324
mainly Investment in fixed assets (net) (-€19,550) and Trade debts (-€15,581)
- Tangible fixed assets +€6,930
up €6,930 (+9.6%), from €72,174 to €79,104
of which Land and buildings: +€6,387
- Trade debts -€15,581
down €15,581 (-93.5%), from €16,667 to €1,086
- Profit (loss) carried forward -€3,430
new in 2025: -€3,430
- Debts after one year -€2,919
down €2,919 (-25.9%), from €11,279 to €8,360
- Gross operating margin -€5,470
down €5,470 (-30.1%), from €18,192 to €12,722
- Depreciation +€2,420
up €2,420 (+23.7%), from €10,199 to €12,619
- Other operating charges +€490
up €490 (+19.8%), from €2,470 to €2,959
- Taxes -€462
no longer reported in 2025 (was €462)
- Financial charges +€213
up €213 (+41.5%), from €513 to €726
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 | €133,223 | €111,184 | -€22,039 | -16.5% |
| Fixed assets | 21/28 | €72,174 | €79,104 | +€6,930 | +9.6% |
| Tangible fixed assets | 22/27 | €72,174 | €79,104 | +€6,930 | +9.6% |
| Land and buildings | 22 | €72,174 | €78,560 | +€6,387 | +8.8% |
| Plant, machinery and equipment | 23 | - | €544 | +€544 | |
| Current assets | 29/58 | €61,049 | €32,080 | -€28,969 | -47.5% |
| Amounts receivable within one year | 40/41 | €16,722 | €957 | -€15,765 | -94.3% |
| Trade receivables | 40 | €16,717 | €526 | -€16,191 | -96.9% |
| Other amounts receivable | 41 | €5 | €431 | +€426 | +8188.1% |
| Cash at bank and in hand | 54/58 | €43,222 | €29,324 | -€13,898 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,106 | €1,800 | +€694 | +62.8% |
| Total equity and liabilities | 10/49 | €133,223 | €111,184 | -€22,039 | -16.5% |
| Equity | 10/15 | €55,948 | €52,518 | -€3,430 | -6.1% |
| Contributions | 10/11 | €10,704 | €10,704 | = | 0.0% |
| Outside capital | 11 | €10,704 | €10,704 | = | 0.0% |
| Other | 1109/19 | €10,704 | €10,704 | = | 0.0% |
| Reserves | 13 | €45,244 | €45,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €43,244 | €43,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,430 | -€3,430 | |
| Amounts payable | 17/49 | €77,275 | €58,666 | -€18,609 | -24.1% |
| Amounts payable after more than one year | 17 | €11,279 | €8,360 | -€2,919 | -25.9% |
| Financial debts | 170/4 | €11,279 | €8,360 | -€2,919 | -25.9% |
| Amounts payable within one year | 42/48 | €65,596 | €50,306 | -€15,291 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €2,808 | €2,919 | +€111 | +3.9% |
| Trade debts | 44 | €16,667 | €1,086 | -€15,581 | -93.5% |
| Suppliers | 440/4 | €16,667 | €1,086 | -€15,581 | -93.5% |
| Taxes, remuneration and social security | 45 | €589 | €19 | -€570 | -96.8% |
| Taxes | 450/3 | €589 | €19 | -€570 | -96.8% |
| Other amounts payable | 47/48 | €45,532 | €46,282 | +€750 | +1.6% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,199 | €12,619 | +€2,420 | +23.7% |
| Other operating charges | 640/8 | €2,470 | €2,959 | +€490 | +19.8% |
| Gross operating margin | 9900 | €18,192 | €12,722 | -€5,470 | -30.1% |
| Operating profit (loss) | 9901 | €5,523 | -€2,856 | -€8,380 | |
| Financial income | 75/76B | €72 | €153 | +€81 | +112.3% |
| Recurring financial income | 75 | €72 | €153 | +€81 | +112.3% |
| Financial charges | 65/66B | €513 | €726 | +€213 | +41.5% |
| Recurring financial charges | 65 | €513 | €726 | +€213 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €5,082 | -€3,430 | -€8,512 | |
| Income taxes | 67/77 | €462 | - | -€462 | |
| Profit (loss) for the period | 9904 | €4,620 | -€3,430 | -€8,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,620 | -€3,430 | -€8,050 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.