DETRAMO: 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
DETRAMO
NACE 25.110, Manufacture of metal structures and parts of structures
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€623,756
2024 · €486,175+€137,581
Equity
€2.4m
2024 · €2.5m-€118,744
Cash
€599,653
2024 · €565,296+€34,358
Balance sheet total
€5.0m
2024 · €4.0m+€1.0m
Largest movements
Assets
- Stocks and contracts +€689,985
up €689,985 (+758.7%), from €90,940 to €780,924
of which Contracts in progress: +€697,985
- Receivables within one year +€220,627
up €220,627 (+100.4%), from €219,823 to €440,449
of which Trade receivables: +€238,045
Equity and liabilities
- Advances received +€681,600
up €681,600 (+5547.2%), from €12,287 to €693,887
- Other debts +€463,284
up €463,284 (+100.0%), from €463,276 to €926,560
- Tax, wage and social debts +€120,095
up €120,095 (+73.7%), from €162,848 to €282,943
of which Remuneration and social security: +€71,537
- Profit (loss) carried forward -€106,579
down €106,579 (-5.2%), from €2.0m to €1.9m
Income statement
- Gross operating margin +€539,897
up €539,897 (+29.4%), from €1.8m to €2.4m
- Staff costs +€291,974
up €291,974 (+35.0%), from €833,919 to €1.1m
- Depreciation +€52,514
up €52,514 (+15.4%), from €340,152 to €392,665
- Taxes +€35,281
up €35,281 (+19.7%), from €178,995 to €214,275
- Other operating charges +€25,873
up €25,873 (+235.1%), from €11,004 to €36,877
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
€486,175
Gross operating margin
+€539,897
Staff costs
-€291,974
Depreciation
-€52,514
Provisions
+€5,356
Other operating charges
-€25,873
Other operating items
+€660
Financial income
-€5,512
Financial charges
+€2,821
Taxes
-€35,281
Result 2025
€623,756
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
+€1.3m
Investment
-€493,075
Financing
-€787,296
Cash 2024
€565,296
From operations (derived)
+€1.3m
Net result for the year
+€623,756
Depreciation
+€392,665
Stocks and contracts
-€689,985
Receivables within one year
-€220,627
Deferred charges and accrued income
+€3,412
Provisions
-€12,295
Trade debts
-€47,316
Tax, wage and social debts
+€120,095
Advances received
+€681,600
Other debts
+€463,284
Accrued charges and deferred income
+€137
Investment (derived)
-€493,075
Investment in fixed assets (net)
-€443,075
Current investments
-€50,000
Financing
-€787,296
Debts after one year
-€45,788
Current portion of long-term debt
-€748
Short-term financial debts
+€1,740
Contributions, distributions and other
-€742,500
Cash 2025
€599,653
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,002,922 | €5,044,888 | +€1.0m | +26.0% |
| Fixed assets | 21/28 | €1,540,742 | €1,591,151 | +€50,409 | +3.3% |
| Tangible fixed assets | 22/27 | €1,540,742 | €1,591,151 | +€50,409 | +3.3% |
| Land and buildings | 22 | €451,137 | €417,447 | -€33,691 | -7.5% |
| Plant, machinery and equipment | 23 | €764,474 | €117,930 | -€646,544 | -84.6% |
| Furniture and vehicles | 24 | €323,006 | €1,050,872 | +€727,866 | +225.3% |
| Assets under construction and advance payments | 27 | €2,125 | €4,903 | +€2,778 | +130.7% |
| Current assets | 29/58 | €2,462,180 | €3,453,737 | +€991,557 | +40.3% |
| Stocks and contracts in progress | 3 | €90,940 | €780,924 | +€689,985 | +758.7% |
| Stocks | 30/36 | €76,000 | €68,000 | -€8,000 | -10.5% |
| Contracts in progress | 37 | €14,940 | €712,924 | +€697,985 | +4672.0% |
| Amounts receivable within one year | 40/41 | €219,823 | €440,449 | +€220,627 | +100.4% |
| Trade receivables | 40 | €140,641 | €378,685 | +€238,045 | +169.3% |
| Other amounts receivable | 41 | €79,182 | €61,764 | -€17,418 | -22.0% |
| Current investments | 50/53 | €1,550,000 | €1,600,000 | +€50,000 | +3.2% |
| Cash at bank and in hand | 54/58 | €565,296 | €599,653 | +€34,358 | +6.1% |
| Deferred charges and accrued income | 490/1 | €36,122 | €32,710 | -€3,412 | -9.4% |
| Total equity and liabilities | 10/49 | €4,002,922 | €5,044,888 | +€1.0m | +26.0% |
| Equity | 10/15 | €2,524,831 | €2,406,087 | -€118,744 | -4.7% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Capital | 10 | €154,933 | €154,933 | = | 0.0% |
| Issued capital | 100 | €155,000 | €155,000 | = | 0.0% |
| Uncalled capital | 101 | €67 | €67 | = | 0.0% |
| Reserves | 13 | €335,855 | €323,690 | -€12,166 | -3.6% |
| Non-distributable reserves | 130/1 | €15,500 | €15,500 | = | 0.0% |
| Legal reserve | 130 | €15,500 | €15,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €320,355 | €308,190 | -€12,166 | -3.8% |
| Profit (loss) carried forward | 14 | €2,034,042 | €1,927,463 | -€106,579 | -5.2% |
| Provisions and deferred taxes | 16 | €192,708 | €180,413 | -€12,295 | -6.4% |
| Provisions for liabilities and charges | 160/5 | €121,035 | €113,714 | -€7,321 | -6.0% |
| Other liabilities and charges | 164/5 | €121,035 | €113,714 | -€7,321 | -6.0% |
| Deferred taxes | 168 | €71,673 | €66,699 | -€4,974 | -6.9% |
| Amounts payable | 17/49 | €1,285,383 | €2,458,389 | +€1.2m | +91.3% |
| Amounts payable after more than one year | 17 | €195,290 | €149,502 | -€45,788 | -23.4% |
| Financial debts | 170/4 | €195,290 | €149,502 | -€45,788 | -23.4% |
| Amounts payable within one year | 42/48 | €1,088,686 | €2,307,342 | +€1.2m | +111.9% |
| Current portion of amounts payable after more than one year | 42 | €140,277 | €139,529 | -€748 | -0.5% |
| Financial debts | 43 | - | €1,740 | +€1,740 | |
| Credit institutions | 430/8 | - | €1,740 | +€1,740 | |
| Trade debts | 44 | €309,998 | €262,682 | -€47,316 | -15.3% |
| Suppliers | 440/4 | €309,998 | €262,682 | -€47,316 | -15.3% |
| Advances received on contracts in progress | 46 | €12,287 | €693,887 | +€681,600 | +5547.2% |
| Taxes, remuneration and social security | 45 | €162,848 | €282,943 | +€120,095 | +73.7% |
| Taxes | 450/3 | €66,355 | €114,914 | +€48,558 | +73.2% |
| Remuneration and social security | 454/9 | €96,492 | €168,030 | +€71,537 | +74.1% |
| Other amounts payable | 47/48 | €463,276 | €926,560 | +€463,284 | +100.0% |
| Accrued charges and deferred income | 492/3 | €1,407 | €1,545 | +€137 | +9.8% |
| Non-recurring operating income | 76A | €45,649 | €3,993 | -€41,656 | -91.3% |
| Remuneration, social security and pensions | 62 | €833,919 | €1,125,893 | +€291,974 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340,152 | €392,665 | +€52,514 | +15.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,965 | -€7,321 | -€5,356 | -272.5% |
| Other operating charges | 640/8 | €11,004 | €36,877 | +€25,873 | +235.1% |
| Non-recurring operating charges | 66A | €660 | - | -€660 | |
| Gross operating margin | 9900 | €1,836,291 | €2,376,188 | +€539,897 | +29.4% |
| Operating profit (loss) | 9901 | €652,520 | €828,073 | +€175,553 | +26.9% |
| Financial income | 75/76B | €27,825 | €22,314 | -€5,512 | -19.8% |
| Recurring financial income | 75 | €27,825 | €22,314 | -€5,512 | -19.8% |
| Financial charges | 65/66B | €20,150 | €17,329 | -€2,821 | -14.0% |
| Recurring financial charges | 65 | €20,150 | €17,329 | -€2,821 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €660,196 | €833,057 | +€172,862 | +26.2% |
| Transfer from deferred taxes | 780 | €4,974 | €4,974 | = | 0.0% |
| Income taxes | 67/77 | €178,995 | €214,275 | +€35,281 | +19.7% |
| Profit (loss) for the period | 9904 | €486,175 | €623,756 | +€137,581 | +28.3% |
| Transfer from tax-exempt reserves | 789 | €12,166 | €12,166 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €372,040 | €635,921 | +€263,881 | +70.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.