DETREZ LUC: 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.
DETREZ LUC
Largest movements
- Receivables within one year -€4,589
down €4,589 (-49.4%), from €9,298 to €4,708
of which Other amounts receivable: -€2,738
- Cash -€2,621
down €2,621 (-7.9%), from €33,305 to €30,684
mainly Tax, wage and social debts (-€8,866) and Net result for the year (-€2,206)
- Tangible fixed assets -€1,210
down €1,210 (-34.3%), from €3,530 to €2,319
of which Land and buildings: -€1,052
- Tax, wage and social debts -€8,866
down €8,866 (-78.7%), from €11,261 to €2,395
- Other debts +€3,106
up €3,106 (+32.1%), from €9,689 to €12,794
- Reserves -€2,206
down €2,206 (-11.8%), from €18,693 to €16,487
of which Distributable reserves: -€2,206
- Trade debts -€715
down €715 (-77.4%), from €924 to €208
- Taxes -€6,488
down €6,488 (-93.0%), from €6,979 to €491
- Gross operating margin -€5,473
down €5,473 (-76.8%), from €7,129 to €1,656
- Other operating charges -€3,493
down €3,493 (-73.5%), from €4,751 to €1,258
- Depreciation -€557
down €557 (-31.5%), from €1,767 to €1,210
- Financial charges +€272
up €272 (+43.0%), from €632 to €904
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,267 | €44,584 | -€8,682 | -16.3% |
| Fixed assets | 21/28 | €6,654 | €5,444 | -€1,210 | -18.2% |
| Tangible fixed assets | 22/27 | €3,530 | €2,319 | -€1,210 | -34.3% |
| Land and buildings | 22 | €3,094 | €2,042 | -€1,052 | -34.0% |
| Plant, machinery and equipment | 23 | €436 | €277 | -€159 | -36.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €3,125 | €3,125 | = | 0.0% |
| Current assets | 29/58 | €46,612 | €39,140 | -€7,472 | -16.0% |
| Amounts receivable within one year | 40/41 | €9,298 | €4,708 | -€4,589 | -49.4% |
| Trade receivables | 40 | €1,891 | €40 | -€1,851 | -97.9% |
| Other amounts receivable | 41 | €7,406 | €4,669 | -€2,738 | -37.0% |
| Current investments | 50/53 | €2,650 | €2,650 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,305 | €30,684 | -€2,621 | -7.9% |
| Deferred charges and accrued income | 490/1 | €1,360 | €1,098 | -€261 | -19.2% |
| Total equity and liabilities | 10/49 | €53,267 | €44,584 | -€8,682 | -16.3% |
| Equity | 10/15 | €31,393 | €29,187 | -€2,206 | -7.0% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €18,693 | €16,487 | -€2,206 | -11.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,693 | €16,487 | -€2,206 | -11.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,873 | €15,397 | -€6,476 | -29.6% |
| Amounts payable within one year | 42/48 | €21,873 | €15,397 | -€6,476 | -29.6% |
| Trade debts | 44 | €924 | €208 | -€715 | -77.4% |
| Suppliers | 440/4 | €924 | €208 | -€715 | -77.4% |
| Taxes, remuneration and social security | 45 | €11,261 | €2,395 | -€8,866 | -78.7% |
| Taxes | 450/3 | €11,261 | €2,395 | -€8,866 | -78.7% |
| Other amounts payable | 47/48 | €9,689 | €12,794 | +€3,106 | +32.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €1,210 | -€557 | -31.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €254 | €0 | -€254 | -100.0% |
| Other operating charges | 640/8 | €4,751 | €1,258 | -€3,493 | -73.5% |
| Gross operating margin | 9900 | €7,129 | €1,656 | -€5,473 | -76.8% |
| Operating profit (loss) | 9901 | €356 | -€813 | -€1,169 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +38.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +38.0% |
| Financial charges | 65/66B | €632 | €904 | +€272 | +43.0% |
| Recurring financial charges | 65 | €632 | €904 | +€272 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€276 | -€1,715 | -€1,440 | -522.7% |
| Income taxes | 67/77 | €6,979 | €491 | -€6,488 | -93.0% |
| Profit (loss) for the period | 9904 | -€7,254 | -€2,206 | +€5,048 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,254 | -€2,206 | +€5,048 | +69.6% |
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 9 October 2026 via checked.be.