DETHIOUX Nicolas: 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.
DETHIOUX Nicolas
Largest movements
- Cash +€32,948
up €32,948 (+24.5%), from €134,581 to €167,530
mainly Net result for the year (+€65,886) and Other debts (+€31,343)
- Tangible fixed assets +€27,941
up €27,941 (+87.7%), from €31,846 to €59,787
of which Furniture and vehicles: +€19,472
- Other debts +€31,343
up €31,343 (+948%), from €3,307 to €34,650
- Trade debts -€22,894
down €22,894 (-84.5%), from €27,109 to €4,214
- Reserves +€20,000
up €20,000 (+26.7%), from €74,860 to €94,860
- Profit (loss) carried forward +€15,886
up €15,886 (+32.2%), from €49,268 to €65,154
- Tax, wage and social debts +€14,112
up €14,112 (+210%), from €6,726 to €20,838
of which Taxes: +€15,581
- Gross operating margin +€60,808
up €60,808 (+126%), from €48,302 to €109,111
- Taxes +€10,386
up €10,386 (+89.8%), from €11,568 to €21,954
- Staff costs -€5,084
down €5,084 (-59.0%), from €8,616 to €3,531
- Other operating charges -€5,053
down €5,053 (-63.9%), from €7,910 to €2,857
- Depreciation -€2,075
down €2,075 (-21.5%), from €9,636 to €7,560
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 | €223,441 | €285,889 | +€62,448 | +27.9% |
| Fixed assets | 21/28 | €31,846 | €59,787 | +€27,941 | +87.7% |
| Tangible fixed assets | 22/27 | €31,846 | €59,787 | +€27,941 | +87.7% |
| Land and buildings | 22 | €14,056 | €12,555 | -€1,501 | -10.7% |
| Plant, machinery and equipment | 23 | €583 | €10,553 | +€9,969 | +1,709% |
| Furniture and vehicles | 24 | €17,207 | €36,679 | +€19,472 | +113% |
| Current assets | 29/58 | €191,595 | €226,102 | +€34,507 | +18.0% |
| Amounts receivable within one year | 40/41 | €55,830 | €55,010 | -€820 | -1.5% |
| Trade receivables | 40 | €52,700 | €53,756 | +€1,056 | +2.0% |
| Other amounts receivable | 41 | €3,130 | €1,255 | -€1,876 | -59.9% |
| Cash at bank and in hand | 54/58 | €134,581 | €167,530 | +€32,948 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,184 | €3,562 | +€2,378 | +201% |
| Total equity and liabilities | 10/49 | €223,441 | €285,889 | +€62,448 | +27.9% |
| Equity | 10/15 | €142,728 | €178,614 | +€35,886 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,860 | €94,860 | +€20,000 | +26.7% |
| Distributable reserves | 133 | €74,860 | €94,860 | +€20,000 | +26.7% |
| Profit (loss) carried forward | 14 | €49,268 | €65,154 | +€15,886 | +32.2% |
| Amounts payable | 17/49 | €80,714 | €107,275 | +€26,562 | +32.9% |
| Amounts payable after more than one year | 17 | €28,495 | €38,699 | +€10,203 | +35.8% |
| Financial debts | 170/4 | €17,983 | €36,224 | +€18,240 | +101% |
| Other amounts payable | 178/9 | €10,512 | €2,475 | -€8,037 | -76.5% |
| Amounts payable within one year | 42/48 | €52,218 | €68,576 | +€16,358 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €15,076 | €8,874 | -€6,202 | -41.1% |
| Trade debts | 44 | €27,109 | €4,214 | -€22,894 | -84.5% |
| Suppliers | 440/4 | €27,109 | €4,214 | -€22,894 | -84.5% |
| Taxes, remuneration and social security | 45 | €6,726 | €20,838 | +€14,112 | +210% |
| Taxes | 450/3 | €2,434 | €18,014 | +€15,581 | +640% |
| Remuneration and social security | 454/9 | €4,293 | €2,824 | -€1,469 | -34.2% |
| Other amounts payable | 47/48 | €3,307 | €34,650 | +€31,343 | +948% |
| Non-recurring operating income | 76A | €2,211 | - | -€2,211 | |
| Remuneration, social security and pensions | 62 | €8,616 | €3,531 | -€5,084 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,636 | €7,560 | -€2,075 | -21.5% |
| Other operating charges | 640/8 | €7,910 | €2,857 | -€5,053 | -63.9% |
| Non-recurring operating charges | 66A | - | €5,207 | +€5,207 | |
| Gross operating margin | 9900 | €48,302 | €109,111 | +€60,808 | +126% |
| Operating profit (loss) | 9901 | €22,142 | €89,955 | +€67,814 | +306% |
| Financial income | 75/76B | €274 | €414 | +€140 | +50.9% |
| Recurring financial income | 75 | €274 | €414 | +€140 | +50.9% |
| Financial charges | 65/66B | €1,400 | €2,529 | +€1,129 | +80.6% |
| Recurring financial charges | 65 | €1,400 | €2,529 | +€1,129 | +80.6% |
| Profit (loss) for the period before taxes | 9903 | €21,016 | €87,841 | +€66,825 | +318% |
| Income taxes | 67/77 | €11,568 | €21,954 | +€10,386 | +89.8% |
| Profit (loss) for the period | 9904 | €9,448 | €65,886 | +€56,438 | +597% |
| Profit (loss) for the period to be appropriated | 9905 | €9,448 | €65,886 | +€56,438 | +597% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.