DETRIC: 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.
DETRIC
Largest movements
- Receivables within one year +€14,876
up €14,876 (+11.3%), from €131,193 to €146,069
of which Trade receivables: +€8,670
- Deferred charges and accrued income -€6,665
down €6,665 (-97.4%), from €6,842 to €177
- Tangible fixed assets -€4,055
down €4,055 (-44.6%), from €9,098 to €5,043
- Cash -€3,221
down €3,221 (-14.3%), from €22,449 to €19,228
mainly Receivables within one year (-€14,876) and Trade debts (-€6,240)
- Trade debts -€6,240
no longer reported in 2026 (was €6,240)
- Other debts +€6,155
up €6,155 (+59.0%), from €10,427 to €16,581
- Accrued charges and deferred income -€2,371
no longer reported in 2026 (was €2,371)
- Reserves +€1,866
up €1,866 (+2.1%), from €88,615 to €90,481
of which Distributable reserves: +€1,866
- Gross operating margin -€73,553
down €73,553 (-92.9%), from €79,155 to €5,602
- Staff costs -€55,668
no longer reported in 2026 (was €55,668)
- Taxes -€3,851
down €3,851 (-74.0%), from €5,204 to €1,353
- Financial charges -€1,853
down €1,853 (-87.1%), from €2,127 to €273
- Financial income -€1,273
down €1,273 (-32.8%), from €3,876 to €2,604
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,582 | €170,517 | +€936 | +0.6% |
| Fixed assets | 21/28 | €9,098 | €5,043 | -€4,055 | -44.6% |
| Tangible fixed assets | 22/27 | €9,098 | €5,043 | -€4,055 | -44.6% |
| Furniture and vehicles | 24 | €9,098 | €5,043 | -€4,055 | -44.6% |
| Current assets | 29/58 | €160,484 | €165,474 | +€4,990 | +3.1% |
| Amounts receivable within one year | 40/41 | €131,193 | €146,069 | +€14,876 | +11.3% |
| Trade receivables | 40 | €2,659 | €11,329 | +€8,670 | +326.1% |
| Other amounts receivable | 41 | €128,534 | €134,740 | +€6,206 | +4.8% |
| Cash at bank and in hand | 54/58 | €22,449 | €19,228 | -€3,221 | -14.3% |
| Deferred charges and accrued income | 490/1 | €6,842 | €177 | -€6,665 | -97.4% |
| Total equity and liabilities | 10/49 | €169,582 | €170,517 | +€936 | +0.6% |
| Equity | 10/15 | €150,115 | €151,981 | +€1,866 | +1.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €88,615 | €90,481 | +€1,866 | +2.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,582 | €56,582 | = | 0.0% |
| Distributable reserves | 133 | €25,883 | €27,749 | +€1,866 | +7.2% |
| Amounts payable | 17/49 | €19,467 | €18,537 | -€931 | -4.8% |
| Amounts payable within one year | 42/48 | €17,096 | €18,537 | +€1,440 | +8.4% |
| Trade debts | 44 | €6,240 | - | -€6,240 | |
| Suppliers | 440/4 | €6,240 | - | -€6,240 | |
| Taxes, remuneration and social security | 45 | €430 | €1,955 | +€1,526 | +355.2% |
| Taxes | 450/3 | €430 | €1,955 | +€1,526 | +355.2% |
| Other amounts payable | 47/48 | €10,427 | €16,581 | +€6,155 | +59.0% |
| Accrued charges and deferred income | 492/3 | €2,371 | - | -€2,371 | |
| Non-recurring operating income | 76A | €11,500 | - | -€11,500 | |
| Remuneration, social security and pensions | 62 | €55,668 | - | -€55,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,055 | €4,055 | = | 0.0% |
| Other operating charges | 640/8 | €740 | €658 | -€82 | -11.0% |
| Gross operating margin | 9900 | €79,155 | €5,602 | -€73,553 | -92.9% |
| Operating profit (loss) | 9901 | €18,692 | €889 | -€17,803 | -95.2% |
| Financial income | 75/76B | €3,876 | €2,604 | -€1,273 | -32.8% |
| Recurring financial income | 75 | €3,876 | €2,604 | -€1,273 | -32.8% |
| Financial charges | 65/66B | €2,127 | €273 | -€1,853 | -87.1% |
| Recurring financial charges | 65 | €2,127 | €273 | -€1,853 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €20,442 | €3,220 | -€17,222 | -84.3% |
| Income taxes | 67/77 | €5,204 | €1,353 | -€3,851 | -74.0% |
| Profit (loss) for the period | 9904 | €15,238 | €1,866 | -€13,372 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,238 | €1,866 | -€13,372 | -87.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.