DETRA: 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.
DETRA
Largest movements
- Current investments -€750,000
down €750,000 (-60.0%), from €1.3m to €500,000
- Cash -€89,071
down €89,071 (-52.0%), from €171,160 to €82,090
mainly Provisions (-€1.3m) and Tax, wage and social debts (-€25,115)
- Receivables within one year -€59,036
down €59,036 (-39.5%), from €149,582 to €90,546
of which Other amounts receivable: -€52,744
- Tangible fixed assets -€41,516
down €41,516 (-49.6%), from €83,645 to €42,129
- Provisions -€1.3m
no longer reported in 2025 (was €1.3m)
- Other debts +€281,928
up €281,928 (+1,265%), from €22,293 to €304,221
- Reserves +€50,939
up €50,939 (+1.9%), from €2.7m to €2.7m
of which Distributable reserves: +€50,939
- Financial income -€253,922
down €253,922 (-95.8%), from €264,964 to €11,042
- Financial charges -€44,186
down €44,186 (-56.1%), from €78,697 to €34,512
- Gross operating margin +€21,740
up €21,740 (+20.0%), from €108,754 to €130,494
- Taxes +€10,569
up €10,569 (+417%), from €2,533 to €13,102
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 | €4,043,721 | €3,092,271 | -€951,450 | -23.5% |
| Fixed assets | 21/28 | €2,459,705 | €2,418,189 | -€41,516 | -1.7% |
| Tangible fixed assets | 22/27 | €83,645 | €42,129 | -€41,516 | -49.6% |
| Furniture and vehicles | 24 | €83,645 | €42,129 | -€41,516 | -49.6% |
| Financial fixed assets | 28 | €2,376,060 | €2,376,060 | = | 0.0% |
| Current assets | 29/58 | €1,584,016 | €674,082 | -€909,934 | -57.4% |
| Amounts receivable within one year | 40/41 | €149,582 | €90,546 | -€59,036 | -39.5% |
| Trade receivables | 40 | €23,595 | €17,303 | -€6,292 | -26.7% |
| Other amounts receivable | 41 | €125,987 | €73,243 | -€52,744 | -41.9% |
| Current investments | 50/53 | €1,250,000 | €500,000 | -€750,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €171,160 | €82,090 | -€89,071 | -52.0% |
| Deferred charges and accrued income | 490/1 | €13,274 | €1,447 | -€11,827 | -89.1% |
| Total equity and liabilities | 10/49 | €4,043,721 | €3,092,271 | -€951,450 | -23.5% |
| Equity | 10/15 | €2,707,736 | €2,758,675 | +€50,939 | +1.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,687,736 | €2,738,675 | +€50,939 | +1.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €2,668,986 | €2,719,925 | +€50,939 | +1.9% |
| Provisions and deferred taxes | 16 | €1,271,827 | - | -€1.3m | |
| Provisions for liabilities and charges | 160/5 | €1,271,827 | - | -€1.3m | |
| Other liabilities and charges | 164/5 | €1,271,827 | - | -€1.3m | |
| Amounts payable | 17/49 | €64,158 | €333,596 | +€269,438 | +420% |
| Amounts payable within one year | 42/48 | €64,158 | €316,993 | +€252,836 | +394% |
| Trade debts | 44 | €5,493 | €1,517 | -€3,977 | -72.4% |
| Suppliers | 440/4 | €5,493 | €1,517 | -€3,977 | -72.4% |
| Taxes, remuneration and social security | 45 | €36,372 | €11,256 | -€25,115 | -69.1% |
| Taxes | 450/3 | €32,791 | €7,658 | -€25,133 | -76.6% |
| Remuneration and social security | 454/9 | €3,581 | €3,599 | +€18 | +0.5% |
| Other amounts payable | 47/48 | €22,293 | €304,221 | +€281,928 | +1,265% |
| Accrued charges and deferred income | 492/3 | - | €16,602 | +€16,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,516 | €41,516 | = | 0.0% |
| Other operating charges | 640/8 | €1,748 | €1,467 | -€281 | -16.1% |
| Gross operating margin | 9900 | €108,754 | €130,494 | +€21,740 | +20.0% |
| Operating profit (loss) | 9901 | €65,490 | €87,511 | +€22,021 | +33.6% |
| Financial income | 75/76B | €264,964 | €11,042 | -€253,922 | -95.8% |
| Recurring financial income | 75 | €264,964 | €11,042 | -€253,922 | -95.8% |
| Financial charges | 65/66B | €78,697 | €34,512 | -€44,186 | -56.1% |
| Recurring financial charges | 65 | €78,697 | €34,512 | -€44,186 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €251,757 | €64,041 | -€187,715 | -74.6% |
| Income taxes | 67/77 | €2,533 | €13,102 | +€10,569 | +417% |
| Profit (loss) for the period | 9904 | €249,223 | €50,939 | -€198,284 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €249,223 | €50,939 | -€198,284 | -79.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.