DETIAN: 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.
DETIAN
Largest movements
- Tangible fixed assets +€14,968
up €14,968 (+441%), from €3,391 to €18,359
of which Furniture and vehicles: +€12,096
- Current portion of long-term debt +€12,409
new in 2025: €12,409
- Profit (loss) carried forward +€8,054
up €8,054 (+41.3%), from -€19,522 to -€11,468
- Other debts -€3,086
no longer reported in 2025 (was €3,086)
- Trade debts -€2,454
down €2,454 (-64.6%), from €3,798 to €1,345
- Tax, wage and social debts +€846
up €846 (+141%), from €600 to €1,446
- Gross operating margin -€4,788
down €4,788 (-25.4%), from €18,852 to €14,064
- Depreciation +€3,617
up €3,617 (+819%), from €441 to €4,058
- Taxes -€1,193
down €1,193 (-36.7%), from €3,247 to €2,054
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 | €27,447 | €43,215 | +€15,768 | +57.5% |
| Fixed assets | 21/28 | €3,680 | €18,649 | +€14,968 | +407% |
| Tangible fixed assets | 22/27 | €3,391 | €18,359 | +€14,968 | +441% |
| Plant, machinery and equipment | 23 | €3,391 | €6,263 | +€2,872 | +84.7% |
| Furniture and vehicles | 24 | - | €12,096 | +€12,096 | |
| Financial fixed assets | 28 | €289 | €289 | = | 0.0% |
| Current assets | 29/58 | €23,766 | €24,566 | +€800 | +3.4% |
| Amounts receivable within one year | 40/41 | €20,102 | €20,370 | +€267 | +1.3% |
| Trade receivables | 40 | €17,426 | €15,376 | -€2,050 | -11.8% |
| Other amounts receivable | 41 | €2,676 | €4,994 | +€2,317 | +86.6% |
| Cash at bank and in hand | 54/58 | €3,664 | €4,009 | +€345 | +9.4% |
| Deferred charges and accrued income | 490/1 | - | €188 | +€188 | |
| Total equity and liabilities | 10/49 | €27,447 | €43,215 | +€15,768 | +57.5% |
| Equity | 10/15 | €19,962 | €28,016 | +€8,054 | +40.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,892 | €20,892 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,405 | €3,405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,405 | €3,405 | = | 0.0% |
| Distributable reserves | 133 | €17,487 | €17,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,522 | -€11,468 | +€8,054 | +41.3% |
| Amounts payable | 17/49 | €7,484 | €15,199 | +€7,715 | +103% |
| Amounts payable within one year | 42/48 | €7,484 | €15,199 | +€7,715 | +103% |
| Current portion of amounts payable after more than one year | 42 | - | €12,409 | +€12,409 | |
| Trade debts | 44 | €3,798 | €1,345 | -€2,454 | -64.6% |
| Suppliers | 440/4 | €3,798 | €1,345 | -€2,454 | -64.6% |
| Taxes, remuneration and social security | 45 | €600 | €1,446 | +€846 | +141% |
| Taxes | 450/3 | €600 | €1,446 | +€846 | +141% |
| Other amounts payable | 47/48 | €3,086 | - | -€3,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €4,058 | +€3,617 | +819% |
| Gross operating margin | 9900 | €18,852 | €14,064 | -€4,788 | -25.4% |
| Operating profit (loss) | 9901 | €18,411 | €10,006 | -€8,405 | -45.7% |
| Financial income | 75/76B | €186 | €373 | +€187 | +101% |
| Recurring financial income | 75 | €186 | €373 | +€187 | +101% |
| Financial charges | 65/66B | €364 | €271 | -€93 | -25.4% |
| Recurring financial charges | 65 | €364 | €271 | -€93 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €18,233 | €10,108 | -€8,125 | -44.6% |
| Income taxes | 67/77 | €3,247 | €2,054 | -€1,193 | -36.7% |
| Profit (loss) for the period | 9904 | €14,985 | €8,054 | -€6,932 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,985 | €8,054 | -€6,932 | -46.3% |
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 27 October 2026 via checked.be.