DETREZ MARK: 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 MARK
Largest movements
- Receivables within one year +€16,806
up €16,806 (+63.1%), from €26,651 to €43,457
of which Other amounts receivable: +€15,112
- Cash +€14,331
up €14,331 (+43.4%), from €33,034 to €47,365
mainly Net result for the year (+€32,373) and Receivables after one year (+€4,486)
- Receivables after one year -€4,486
down €4,486 (-5.5%), from €81,717 to €77,231
- Intangible fixed assets +€3,074
new in 2025: €3,074
- Reserves +€32,373
up €32,373 (+26.6%), from €121,703 to €154,076
- Gross operating margin -€2,317
down €2,317 (-5.1%), from €45,698 to €43,381
- Depreciation -€1,323
down €1,323 (-33.6%), from €3,940 to €2,616
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 | €143,825 | €175,151 | +€31,325 | +21.8% |
| Formation expenses | 20 | €914 | €537 | -€377 | -41.2% |
| Fixed assets | 21/28 | €1,477 | €5,401 | +€3,925 | +266% |
| Intangible fixed assets | 21 | - | €3,074 | +€3,074 | |
| Tangible fixed assets | 22/27 | €1,477 | €2,327 | +€851 | +57.6% |
| Furniture and vehicles | 24 | €1,477 | €2,327 | +€851 | +57.6% |
| Current assets | 29/58 | €141,435 | €169,212 | +€27,777 | +19.6% |
| Amounts receivable after more than one year | 29 | €81,717 | €77,231 | -€4,486 | -5.5% |
| Trade receivables | 290 | €81,717 | €77,231 | -€4,486 | -5.5% |
| Amounts receivable within one year | 40/41 | €26,651 | €43,457 | +€16,806 | +63.1% |
| Trade receivables | 40 | €20,590 | €22,284 | +€1,694 | +8.2% |
| Other amounts receivable | 41 | €6,061 | €21,173 | +€15,112 | +249% |
| Cash at bank and in hand | 54/58 | €33,034 | €47,365 | +€14,331 | +43.4% |
| Deferred charges and accrued income | 490/1 | €32 | €1,158 | +€1,126 | +3,521% |
| Total equity and liabilities | 10/49 | €143,825 | €175,151 | +€31,325 | +21.8% |
| Equity | 10/15 | €124,703 | €157,076 | +€32,373 | +26.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €121,703 | €154,076 | +€32,373 | +26.6% |
| Distributable reserves | 133 | €121,703 | €154,076 | +€32,373 | +26.6% |
| Amounts payable | 17/49 | €19,122 | €18,075 | -€1,047 | -5.5% |
| Amounts payable within one year | 42/48 | €19,122 | €18,075 | -€1,047 | -5.5% |
| Trade debts | 44 | €3,038 | €2,565 | -€473 | -15.6% |
| Suppliers | 440/4 | €3,038 | €2,565 | -€473 | -15.6% |
| Taxes, remuneration and social security | 45 | €16,085 | €15,510 | -€574 | -3.6% |
| Taxes | 450/3 | €16,085 | €15,510 | -€574 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,940 | €2,616 | -€1,323 | -33.6% |
| Other operating charges | 640/8 | €821 | €871 | +€49 | +6.0% |
| Gross operating margin | 9900 | €45,698 | €43,381 | -€2,317 | -5.1% |
| Operating profit (loss) | 9901 | €40,937 | €39,895 | -€1,043 | -2.5% |
| Financial income | 75/76B | €1,778 | €1,996 | +€218 | +12.3% |
| Recurring financial income | 75 | €1,778 | €1,996 | +€218 | +12.3% |
| Financial charges | 65/66B | €120 | €172 | +€52 | +43.6% |
| Recurring financial charges | 65 | €120 | €172 | +€52 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €42,595 | €41,718 | -€877 | -2.1% |
| Income taxes | 67/77 | €9,678 | €9,346 | -€332 | -3.4% |
| Profit (loss) for the period | 9904 | €32,917 | €32,373 | -€544 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,917 | €32,373 | -€544 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.