DETO FRIES: 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.
DETO FRIES
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€48,145
down €48,145 (-49.7%), from €96,798 to €48,652
mainly Current investments (-€70,000) and Tax, wage and social debts (-€19,542)
- Receivables within one year -€4,536
down €4,536 (-86.3%), from €5,258 to €722
of which Other amounts receivable: -€5,209
- Tangible fixed assets -€3,909
down €3,909 (-33.3%), from €11,729 to €7,820
of which Plant, machinery and equipment: -€3,132
- Reserves +€37,571
up €37,571 (+53.7%), from €69,971 to €107,542
- Tax, wage and social debts -€19,542
down €19,542 (-71.8%), from €27,223 to €7,682
of which Taxes: -€21,945
- Trade debts -€3,420
down €3,420 (-92.9%), from €3,679 to €260
- Gross operating margin -€48,031
down €48,031 (-34.0%), from €141,178 to €93,147
- Taxes -€12,249
down €12,249 (-45.4%), from €26,969 to €14,720
- Staff costs -€3,373
down €3,373 (-9.1%), from €36,873 to €33,500
- Depreciation -€2,174
down €2,174 (-29.2%), from €7,456 to €5,282
- Financial income -€1,705
down €1,705 (-95.4%), from €1,787 to €82
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 | €117,751 | €132,361 | +€14,610 | +12.4% |
| Fixed assets | 21/28 | €11,729 | €7,820 | -€3,909 | -33.3% |
| Tangible fixed assets | 22/27 | €11,729 | €7,820 | -€3,909 | -33.3% |
| Plant, machinery and equipment | 23 | €8,365 | €5,234 | -€3,132 | -37.4% |
| Furniture and vehicles | 24 | €3,364 | €2,586 | -€778 | -23.1% |
| Current assets | 29/58 | €106,022 | €124,541 | +€18,519 | +17.5% |
| Stocks and contracts in progress | 3 | €3,966 | €5,166 | +€1,200 | +30.3% |
| Stocks | 30/36 | €3,966 | €5,166 | +€1,200 | +30.3% |
| Amounts receivable within one year | 40/41 | €5,258 | €722 | -€4,536 | -86.3% |
| Trade receivables | 40 | €50 | €722 | +€673 | +1,359% |
| Other amounts receivable | 41 | €5,209 | - | -€5,209 | |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €96,798 | €48,652 | -€48,145 | -49.7% |
| Total equity and liabilities | 10/49 | €117,751 | €132,361 | +€14,610 | +12.4% |
| Equity | 10/15 | €71,971 | €109,542 | +€37,571 | +52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €69,971 | €107,542 | +€37,571 | +53.7% |
| Distributable reserves | 133 | €69,971 | €107,542 | +€37,571 | +53.7% |
| Amounts payable | 17/49 | €45,780 | €22,819 | -€22,961 | -50.2% |
| Amounts payable within one year | 42/48 | €45,780 | €22,819 | -€22,961 | -50.2% |
| Trade debts | 44 | €3,679 | €260 | -€3,420 | -92.9% |
| Suppliers | 440/4 | €3,679 | €260 | -€3,420 | -92.9% |
| Taxes, remuneration and social security | 45 | €27,223 | €7,682 | -€19,542 | -71.8% |
| Taxes | 450/3 | €27,223 | €5,279 | -€21,945 | -80.6% |
| Remuneration and social security | 454/9 | - | €2,403 | +€2,403 | |
| Other amounts payable | 47/48 | €14,877 | €14,877 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,873 | €33,500 | -€3,373 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €5,282 | -€2,174 | -29.2% |
| Other operating charges | 640/8 | €1,604 | €1,196 | -€408 | -25.5% |
| Gross operating margin | 9900 | €141,178 | €93,147 | -€48,031 | -34.0% |
| Operating profit (loss) | 9901 | €95,244 | €53,169 | -€42,075 | -44.2% |
| Financial income | 75/76B | €1,787 | €82 | -€1,705 | -95.4% |
| Recurring financial income | 75 | €1,787 | €82 | -€1,705 | -95.4% |
| Financial charges | 65/66B | €92 | €960 | +€869 | +948% |
| Recurring financial charges | 65 | €92 | €960 | +€869 | +948% |
| Profit (loss) for the period before taxes | 9903 | €96,940 | €52,291 | -€44,649 | -46.1% |
| Income taxes | 67/77 | €26,969 | €14,720 | -€12,249 | -45.4% |
| Profit (loss) for the period | 9904 | €69,971 | €37,571 | -€32,400 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,971 | €37,571 | -€32,400 | -46.3% |
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 28 October 2026 via checked.be.