DETIENNE: 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.
DETIENNE
Largest movements
- Deferred charges and accrued income +€403,907
up €403,907 (+4445.7%), from €9,085 to €412,993
- Tangible fixed assets -€93,963
down €93,963 (-45.6%), from €206,249 to €112,286
of which Land and buildings: -€63,000
- Stocks and contracts -€20,723
down €20,723 (-35.1%), from €59,080 to €38,357
- Receivables within one year +€11,503
up €11,503 (+28.9%), from €39,847 to €51,351
of which Other amounts receivable: +€10,615
- Reserves +€231,697
up €231,697 (+2303.9%), from €10,057 to €241,754
of which Distributable reserves: +€231,697
- Other debts +€125,311
up €125,311 (+79.6%), from €157,450 to €282,762
- Debts after one year -€34,479
down €34,479 (-65.9%), from €52,312 to €17,833
- Tax, wage and social debts -€31,653
down €31,653 (-81.2%), from €38,986 to €7,333
of which Remuneration and social security: -€31,616
- Trade debts -€10,617
down €10,617 (-43.1%), from €24,636 to €14,019
- Gross operating margin +€259,960
up €259,960 (+74.3%), from €349,962 to €609,923
- Staff costs -€141,158
down €141,158 (-30.6%), from €461,166 to €320,008
- Depreciation -€13,415
down €13,415 (-29.7%), from €45,094 to €31,679
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 | €337,465 | €630,062 | +€292,598 | +86.7% |
| Fixed assets | 21/28 | €227,667 | €125,754 | -€101,913 | -44.8% |
| Intangible fixed assets | 21 | €15,552 | €12,402 | -€3,150 | -20.3% |
| Tangible fixed assets | 22/27 | €206,249 | €112,286 | -€93,963 | -45.6% |
| Land and buildings | 22 | €106,860 | €43,860 | -€63,000 | -59.0% |
| Plant, machinery and equipment | 23 | €6,680 | €2,214 | -€4,467 | -66.9% |
| Furniture and vehicles | 24 | €92,709 | €66,213 | -€26,496 | -28.6% |
| Financial fixed assets | 28 | €5,866 | €1,066 | -€4,800 | -81.8% |
| Current assets | 29/58 | €109,798 | €504,308 | +€394,511 | +359.3% |
| Stocks and contracts in progress | 3 | €59,080 | €38,357 | -€20,723 | -35.1% |
| Stocks | 30/36 | €59,080 | €38,357 | -€20,723 | -35.1% |
| Amounts receivable within one year | 40/41 | €39,847 | €51,351 | +€11,503 | +28.9% |
| Trade receivables | 40 | €29,258 | €30,146 | +€888 | +3.0% |
| Other amounts receivable | 41 | €10,590 | €21,205 | +€10,615 | +100.2% |
| Cash at bank and in hand | 54/58 | €1,785 | €1,608 | -€177 | -9.9% |
| Deferred charges and accrued income | 490/1 | €9,085 | €412,993 | +€403,907 | +4445.7% |
| Total equity and liabilities | 10/49 | €337,465 | €630,062 | +€292,598 | +86.7% |
| Equity | 10/15 | €28,607 | €260,304 | +€231,697 | +809.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €10,057 | €241,754 | +€231,697 | +2303.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,198 | €239,894 | +€231,697 | +2826.4% |
| Amounts payable | 17/49 | €308,858 | €369,759 | +€60,901 | +19.7% |
| Amounts payable after more than one year | 17 | €52,312 | €17,833 | -€34,479 | -65.9% |
| Financial debts | 170/4 | €52,312 | €17,833 | -€34,479 | -65.9% |
| Amounts payable within one year | 42/48 | €256,484 | €350,046 | +€93,562 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €32,954 | €34,479 | +€1,525 | +4.6% |
| Financial debts | 43 | €2,458 | €11,453 | +€8,995 | +366.0% |
| Credit institutions | 430/8 | €2,458 | €11,453 | +€8,995 | +366.0% |
| Trade debts | 44 | €24,636 | €14,019 | -€10,617 | -43.1% |
| Suppliers | 440/4 | €24,636 | €14,019 | -€10,617 | -43.1% |
| Taxes, remuneration and social security | 45 | €38,986 | €7,333 | -€31,653 | -81.2% |
| Taxes | 450/3 | €37 | - | -€37 | |
| Remuneration and social security | 454/9 | €38,949 | €7,333 | -€31,616 | -81.2% |
| Other amounts payable | 47/48 | €157,450 | €282,762 | +€125,311 | +79.6% |
| Accrued charges and deferred income | 492/3 | €62 | €1,880 | +€1,817 | +2913.5% |
| Non-recurring operating income | 76A | - | €334,566 | +€334,566 | |
| Remuneration, social security and pensions | 62 | €461,166 | €320,008 | -€141,158 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,094 | €31,679 | -€13,415 | -29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €420 | -€420 | -€840 | |
| Other operating charges | 640/8 | €13,219 | €16,172 | +€2,954 | +22.3% |
| Gross operating margin | 9900 | €349,962 | €609,923 | +€259,960 | +74.3% |
| Operating profit (loss) | 9901 | -€169,937 | €242,484 | +€412,420 | |
| Financial income | 75/76B | €536 | €411 | -€125 | -23.3% |
| Recurring financial income | 75 | €536 | €274 | -€262 | -48.8% |
| Non-recurring financial income | 76B | - | €137 | +€137 | |
| Financial charges | 65/66B | €5,674 | €11,198 | +€5,524 | +97.3% |
| Recurring financial charges | 65 | €5,674 | €11,198 | +€5,524 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | -€175,075 | €231,697 | +€406,772 | |
| Profit (loss) for the period | 9904 | -€175,075 | €231,697 | +€406,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€175,075 | €231,697 | +€406,772 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.