DETICAR: 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.
DETICAR
Largest movements
- Receivables within one year +€338,947
up €338,947 (+48.1%), from €704,692 to €1.0m
of which Trade receivables: +€343,044
- Stocks and contracts +€39,330
up €39,330 (+82.9%), from €47,463 to €86,793
- Cash -€16,852
down €16,852 (-21.2%), from €79,336 to €62,484
mainly Receivables within one year (-€338,947) and Stocks and contracts (-€39,330)
- Other debts +€180,979
up €180,979 (+70.5%), from €256,539 to €437,518
- Profit (loss) carried forward +€110,057
up €110,057, from -€17,622 to €92,435
- Tax, wage and social debts +€69,113
up €69,113 (+54.1%), from €127,649 to €196,762
of which Taxes: +€88,446
- Gross operating margin +€325,049
up €325,049 (+41.1%), from €791,348 to €1.1m
- Staff costs +€133,257
up €133,257 (+16.2%), from €824,038 to €957,294
- Taxes +€34,970
up €34,970 (+3407.0%), from €1,026 to €35,996
- Financial income +€14,631
up €14,631 (+10920.5%), from €134 to €14,765
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 | €851,185 | €1,206,110 | +€354,926 | +41.7% |
| Fixed assets | 21/28 | €19,693 | €11,643 | -€8,051 | -40.9% |
| Tangible fixed assets | 22/27 | €17,537 | €9,843 | -€7,694 | -43.9% |
| Plant, machinery and equipment | 23 | €11,866 | €5,340 | -€6,526 | -55.0% |
| Furniture and vehicles | 24 | €5,671 | €4,503 | -€1,168 | -20.6% |
| Financial fixed assets | 28 | €2,156 | €1,800 | -€356 | -16.5% |
| Current assets | 29/58 | €831,491 | €1,194,468 | +€362,976 | +43.7% |
| Stocks and contracts in progress | 3 | €47,463 | €86,793 | +€39,330 | +82.9% |
| Stocks | 30/36 | €47,463 | €86,793 | +€39,330 | +82.9% |
| Amounts receivable within one year | 40/41 | €704,692 | €1,043,639 | +€338,947 | +48.1% |
| Trade receivables | 40 | €687,802 | €1,030,846 | +€343,044 | +49.9% |
| Other amounts receivable | 41 | €16,891 | €12,793 | -€4,098 | -24.3% |
| Cash at bank and in hand | 54/58 | €79,336 | €62,484 | -€16,852 | -21.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,552 | +€1,552 | |
| Total equity and liabilities | 10/49 | €851,185 | €1,206,110 | +€354,926 | +41.7% |
| Equity | 10/15 | €5,478 | €115,535 | +€110,057 | +2009.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,622 | €92,435 | +€110,057 | |
| Amounts payable | 17/49 | €845,706 | €1,090,576 | +€244,869 | +29.0% |
| Amounts payable within one year | 42/48 | €845,706 | €1,090,576 | +€244,869 | +29.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €461,518 | €456,295 | -€5,223 | -1.1% |
| Suppliers | 440/4 | €461,518 | €456,295 | -€5,223 | -1.1% |
| Taxes, remuneration and social security | 45 | €127,649 | €196,762 | +€69,113 | +54.1% |
| Taxes | 450/3 | €49,541 | €137,988 | +€88,446 | +178.5% |
| Remuneration and social security | 454/9 | €78,108 | €58,775 | -€19,333 | -24.8% |
| Other amounts payable | 47/48 | €256,539 | €437,518 | +€180,979 | +70.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €824,038 | €957,294 | +€133,257 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,067 | €10,846 | -€221 | -2.0% |
| Other operating charges | 640/8 | €1,771 | €163 | -€1,607 | -90.8% |
| Gross operating margin | 9900 | €791,348 | €1,116,397 | +€325,049 | +41.1% |
| Operating profit (loss) | 9901 | -€45,528 | €148,093 | +€193,620 | |
| Financial income | 75/76B | €134 | €14,765 | +€14,631 | +10920.5% |
| Recurring financial income | 75 | €134 | €14,765 | +€14,631 | +10920.5% |
| Financial charges | 65/66B | €11,142 | €16,805 | +€5,663 | +50.8% |
| Recurring financial charges | 65 | €11,142 | €16,805 | +€5,663 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,536 | €146,053 | +€202,589 | |
| Income taxes | 67/77 | €1,026 | €35,996 | +€34,970 | +3407.0% |
| Profit (loss) for the period | 9904 | -€57,562 | €110,057 | +€167,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,562 | €110,057 | +€167,619 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.