DETO-SOLUTIONS: 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-SOLUTIONS
Largest movements
- Tangible fixed assets +€13,965
up €13,965 (+57.9%), from €24,133 to €38,098
of which Land and buildings: +€30,052
- Cash +€7,545
new in 2024: €7,545
mainly Debts after one year (+€28,825) and Net result for the year (+€6,437)
- Receivables within one year +€4,415
up €4,415 (+23.2%), from €19,053 to €23,468
of which Other amounts receivable: +€6,515
- Debts after one year +€28,825
up €28,825 (+268%), from €10,754 to €39,579
- Trade debts -€7,288
down €7,288 (-83.5%), from €8,731 to €1,442
- Profit (loss) carried forward +€6,437
up €6,437 (+53.9%), from €11,940 to €18,377
- Current portion of long-term debt -€4,211
down €4,211 (-59.8%), from €7,038 to €2,827
- Tax, wage and social debts +€4,012
up €4,012 (+81.6%), from €4,916 to €8,928
- Gross operating margin -€3,138
down €3,138 (-16.8%), from €18,626 to €15,488
- Depreciation -€2,923
down €2,923 (-51.1%), from €5,715 to €2,792
- Financial charges +€2,170
up €2,170 (+396%), from €547 to €2,717
- Taxes -€796
down €796 (-43.2%), from €1,845 to €1,049
- Other operating charges -€463
down €463 (-48.5%), from €953 to €491
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,686 | €72,280 | +€26,593 | +58.2% |
| Fixed assets | 21/28 | €26,633 | €40,598 | +€13,965 | +52.4% |
| Tangible fixed assets | 22/27 | €24,133 | €38,098 | +€13,965 | +57.9% |
| Land and buildings | 22 | - | €30,052 | +€30,052 | |
| Plant, machinery and equipment | 23 | €1,409 | €4,682 | +€3,274 | +232% |
| Furniture and vehicles | 24 | €2,910 | €3,363 | +€453 | +15.6% |
| Leasing and similar rights | 25 | €19,815 | - | -€19,815 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €19,053 | €31,681 | +€12,628 | +66.3% |
| Amounts receivable within one year | 40/41 | €19,053 | €23,468 | +€4,415 | +23.2% |
| Trade receivables | 40 | €11,666 | €9,566 | -€2,100 | -18.0% |
| Other amounts receivable | 41 | €7,387 | €13,902 | +€6,515 | +88.2% |
| Cash at bank and in hand | 54/58 | - | €7,545 | +€7,545 | |
| Deferred charges and accrued income | 490/1 | - | €668 | +€668 | |
| Total equity and liabilities | 10/49 | €45,686 | €72,280 | +€26,593 | +58.2% |
| Equity | 10/15 | €12,940 | €19,377 | +€6,437 | +49.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,940 | €18,377 | +€6,437 | +53.9% |
| Amounts payable | 17/49 | €32,746 | €52,903 | +€20,157 | +61.6% |
| Amounts payable after more than one year | 17 | €10,754 | €39,579 | +€28,825 | +268% |
| Financial debts | 170/4 | €10,754 | €39,579 | +€28,825 | +268% |
| Amounts payable within one year | 42/48 | €21,992 | €13,197 | -€8,795 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €7,038 | €2,827 | -€4,211 | -59.8% |
| Financial debts | 43 | €1,308 | - | -€1,308 | |
| Credit institutions | 430/8 | €1,308 | - | -€1,308 | |
| Trade debts | 44 | €8,731 | €1,442 | -€7,288 | -83.5% |
| Suppliers | 440/4 | €8,731 | €1,442 | -€7,288 | -83.5% |
| Taxes, remuneration and social security | 45 | €4,916 | €8,928 | +€4,012 | +81.6% |
| Taxes | 450/3 | €4,916 | €8,928 | +€4,012 | +81.6% |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,715 | €2,792 | -€2,923 | -51.1% |
| Other operating charges | 640/8 | €953 | €491 | -€463 | -48.5% |
| Non-recurring operating charges | 66A | - | €2,004 | +€2,004 | |
| Gross operating margin | 9900 | €18,626 | €15,488 | -€3,138 | -16.8% |
| Operating profit (loss) | 9901 | €11,958 | €10,202 | -€1,756 | -14.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €547 | €2,717 | +€2,170 | +396% |
| Recurring financial charges | 65 | €547 | €2,717 | +€2,170 | +396% |
| Profit (loss) for the period before taxes | 9903 | €11,414 | €7,485 | -€3,929 | -34.4% |
| Income taxes | 67/77 | €1,845 | €1,049 | -€796 | -43.2% |
| Profit (loss) for the period | 9904 | €9,569 | €6,437 | -€3,132 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,569 | €6,437 | -€3,132 | -32.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.