DETLEF: 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.
What changed
DETLEF
NACE 74.111, Design of textile patterns, clothing, jewellery, furniture and decorative items
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · -€2.3m+€1.3m
Equity
€10.2m
2024 · €11.2m-€1.1m
Cash
€8.3m
2024 · €8.7m-€430,961
Balance sheet total
€10.3m
2024 · €12.2m-€1.9m
Largest movements
Assets
- Receivables within one year -€1.4m
down €1.4m (-90.6%), from €1.5m to €143,367
of which Other amounts receivable: -€1.2m
- Cash -€430,961
down €430,961 (-4.9%), from €8.7m to €8.3m
mainly Net result for the year (-€1.1m) and Current portion of long-term debt (-€781,407)
Equity and liabilities
- Reserves -€1.1m
down €1.1m (-9.6%), from €11.2m to €10.1m
of which Distributable reserves: -€1.1m
- Current portion of long-term debt -€781,407
down €781,407 (-100.0%), from €781,407 to €0
Income statement
- Services and other goods -€1.7m
no longer reported in 2025 (was €1.7m)
- Gross operating margin -€805,102
new in 2025: -€805,102
- Turnover -€448,334
no longer reported in 2025 (was €448,334)
- Goods and materials -€206,964
no longer reported in 2025 (was €206,964)
of which Change in stocks: decrease (increase): -€174,089
- Other operating charges -€50,675
down €50,675 (-75.4%), from €67,176 to €16,501
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.
Result 2024
-€2.3m
Turnover
-€448,334
Other operating income
-€38,233
Goods and materials
+€206,964
Services and other goods
+€1.7m
Staff costs
+€38,822
Depreciation
+€6,592
Write-downs
+€36,346
Other operating charges
+€50,675
Other operating items
-€275,503
Financial income
-€25,330
Financial charges
+€48,170
Taxes
-€5,072
Result 2025
-€1.1m
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.
From operations
+€277,652
Investment
+€72,794
Financing
-€781,407
Cash 2024
€8.7m
From operations (derived)
+€277,652
Net result for the year
-€1.1m
Depreciation
+€42,205
Stocks and contracts
-€776
Receivables within one year
+€1.4m
Deferred charges and accrued income
+€6,352
Trade debts
-€97,353
Tax, wage and social debts
+€14,815
Investment (derived)
+€72,794
Investment in fixed assets (net)
+€72,794
Financing
-€781,407
Current portion of long-term debt
-€781,407
Cash 2025
€8.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,206,616 | €10,265,503 | -€1.9m | -15.9% |
| Fixed assets | 21/28 | €1,731,263 | €1,616,265 | -€114,999 | -6.6% |
| Intangible fixed assets | 21 | €18,979 | €2,497 | -€16,483 | -86.8% |
| Tangible fixed assets | 22/27 | €1,588,998 | €1,563,276 | -€25,722 | -1.6% |
| Plant, machinery and equipment | 23 | €15,476 | €12,246 | -€3,229 | -20.9% |
| Furniture and vehicles | 24 | €97,494 | €79,758 | -€17,736 | -18.2% |
| Other tangible fixed assets | 26 | €1,476,028 | €1,471,271 | -€4,757 | -0.3% |
| Financial fixed assets | 28 | €123,286 | €50,493 | -€72,794 | -59.0% |
| Other financial fixed assets | 284/8 | €123,286 | - | -€123,286 | |
| Amounts receivable and cash guarantees | 285/8 | €123,286 | - | -€123,286 | |
| Current assets | 29/58 | €10,475,352 | €8,649,238 | -€1.8m | -17.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €210,133 | €210,909 | +€776 | +0.4% |
| Stocks | 30/36 | €210,133 | €210,909 | +€776 | +0.4% |
| Goods purchased for resale | 34 | €210,133 | - | -€210,133 | |
| Amounts receivable within one year | 40/41 | €1,532,945 | €143,367 | -€1.4m | -90.6% |
| Trade receivables | 40 | €228,181 | €51,466 | -€176,715 | -77.4% |
| Other amounts receivable | 41 | €1,304,764 | €91,901 | -€1.2m | -93.0% |
| Cash at bank and in hand | 54/58 | €8,707,373 | €8,276,413 | -€430,961 | -4.9% |
| Deferred charges and accrued income | 490/1 | €24,901 | €18,549 | -€6,352 | -25.5% |
| Total equity and liabilities | 10/49 | €12,206,616 | €10,265,503 | -€1.9m | -15.9% |
| Equity | 10/15 | €11,237,442 | €10,160,274 | -€1.1m | -9.6% |
| Contributions | 10/11 | €25,960 | €25,960 | = | 0.0% |
| Reserves | 13 | €11,211,482 | €10,134,314 | -€1.1m | -9.6% |
| Tax-exempt reserves | 132 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €11,208,282 | €10,131,114 | -€1.1m | -9.6% |
| Amounts payable | 17/49 | €969,173 | €105,229 | -€863,945 | -89.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €969,173 | €105,229 | -€863,945 | -89.1% |
| Current portion of amounts payable after more than one year | 42 | €781,407 | €0 | -€781,407 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €159,055 | €61,702 | -€97,353 | -61.2% |
| Suppliers | 440/4 | €159,055 | €61,702 | -€97,353 | -61.2% |
| Taxes, remuneration and social security | 45 | €28,712 | €43,526 | +€14,815 | +51.6% |
| Taxes | 450/3 | €6,538 | €7,345 | +€808 | +12.4% |
| Remuneration and social security | 454/9 | €22,174 | €36,181 | +€14,007 | +63.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €491,251 | - | -€491,251 | |
| Turnover | 70 | €448,334 | - | -€448,334 | |
| Other operating income | 74 | €38,233 | - | -€38,233 | |
| Non-recurring operating income | 76A | €4,683 | €1,500 | -€3,183 | -68.0% |
| Operating charges | 60/66A | €2,784,119 | - | -€2.8m | |
| Goods for resale, raw materials and consumables | 60 | €206,964 | - | -€206,964 | |
| Purchases | 600/8 | €32,875 | - | -€32,875 | |
| Change in stocks: decrease (increase) | 609 | €174,089 | - | -€174,089 | |
| Services and other goods | 61 | €1,669,988 | - | -€1.7m | |
| Remuneration, social security and pensions | 62 | €220,566 | €181,744 | -€38,822 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,797 | €42,205 | -€6,592 | -13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,346 | €0 | -€36,346 | -100.0% |
| Other operating charges | 640/8 | €67,176 | €16,501 | -€50,675 | -75.4% |
| Non-recurring operating charges | 66A | €534,282 | €0 | -€534,282 | -100.0% |
| Gross operating margin | 9900 | - | -€805,102 | -€805,102 | |
| Operating profit (loss) | 9901 | -€2,292,868 | -€1,045,552 | +€1.2m | +54.4% |
| Financial income | 75/76B | €26,919 | €1,589 | -€25,330 | -94.1% |
| Recurring financial income | 75 | €26,919 | €1,589 | -€25,330 | -94.1% |
| Income from financial fixed assets | 750 | €15,861 | - | -€15,861 | |
| Income from current assets | 751 | €1,895 | - | -€1,895 | |
| Other financial income | 752/9 | €9,164 | - | -€9,164 | |
| Financial charges | 65/66B | €74,253 | €26,083 | -€48,170 | -64.9% |
| Recurring financial charges | 65 | €74,253 | €26,083 | -€48,170 | -64.9% |
| Debt charges | 650 | €61,717 | - | -€61,717 | |
| Other financial charges | 652/9 | €12,536 | - | -€12,536 | |
| Profit (loss) for the period before taxes | 9903 | -€2,340,202 | -€1,070,045 | +€1.3m | +54.3% |
| Income taxes | 67/77 | €2,051 | €7,123 | +€5,072 | +247.3% |
| Taxes | 670/3 | €2,051 | - | -€2,051 | |
| Profit (loss) for the period | 9904 | -€2,342,253 | -€1,077,168 | +€1.3m | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,342,253 | -€1,077,168 | +€1.3m | +54.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.