DETRICON: 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.
DETRICON
Largest movements
- Cash -€179,363
down €179,363 (-90.4%), from €198,465 to €19,102
mainly Stocks and contracts (-€165,636) and Receivables within one year (-€155,905)
- Stocks and contracts +€165,636
new in 2025: €165,636
- Receivables within one year +€155,905
up €155,905 (+48.3%), from €322,756 to €478,661
of which Trade receivables: +€78,894
- Deferred charges and accrued income +€48,026
up €48,026, from €0 to €48,026
- Intangible fixed assets -€23,684
down €23,684 (-23.4%), from €101,252 to €77,567
- Trade debts +€199,216
up €199,216 (+660%), from €30,163 to €229,379
- Short-term financial debts -€98,771
down €98,771 (-32.9%), from €300,410 to €201,638
of which Credit institutions: -€100,000
- Profit (loss) carried forward +€45,320
up €45,320 (+44.6%), from -€101,643 to -€56,323
- Gross operating margin +€96,878
up €96,878 (+65.3%), from €148,446 to €245,324
- Staff costs +€88,012
up €88,012 (+158%), from €55,629 to €143,641
- Depreciation -€35,281
down €35,281 (-46.1%), from €76,530 to €41,249
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 | €688,762 | €844,925 | +€156,163 | +22.7% |
| Fixed assets | 21/28 | €145,785 | €111,745 | -€34,040 | -23.3% |
| Intangible fixed assets | 21 | €101,252 | €77,567 | -€23,684 | -23.4% |
| Tangible fixed assets | 22/27 | €43,467 | €33,111 | -€10,356 | -23.8% |
| Land and buildings | 22 | €3,756 | €2,989 | -€768 | -20.4% |
| Plant, machinery and equipment | 23 | €39,711 | €25,294 | -€14,417 | -36.3% |
| Furniture and vehicles | 24 | €0 | €4,829 | +€4,829 | |
| Financial fixed assets | 28 | €1,066 | €1,066 | = | 0.0% |
| Current assets | 29/58 | €542,977 | €733,181 | +€190,203 | +35.0% |
| Stocks and contracts in progress | 3 | - | €165,636 | +€165,636 | |
| Contracts in progress | 37 | - | €165,636 | +€165,636 | |
| Amounts receivable within one year | 40/41 | €322,756 | €478,661 | +€155,905 | +48.3% |
| Trade receivables | 40 | €161,368 | €240,262 | +€78,894 | +48.9% |
| Other amounts receivable | 41 | €161,388 | €238,399 | +€77,011 | +47.7% |
| Current investments | 50/53 | €21,756 | €21,756 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €198,465 | €19,102 | -€179,363 | -90.4% |
| Deferred charges and accrued income | 490/1 | €0 | €48,026 | +€48,026 | |
| Total equity and liabilities | 10/49 | €688,762 | €844,925 | +€156,163 | +22.7% |
| Equity | 10/15 | €198,632 | €243,951 | +€45,320 | +22.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €274 | €274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €274 | €274 | = | 0.0% |
| Reserves not available under the articles | 1311 | €274 | €274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,643 | -€56,323 | +€45,320 | +44.6% |
| Amounts payable | 17/49 | €490,130 | €600,974 | +€110,844 | +22.6% |
| Amounts payable within one year | 42/48 | €354,523 | €457,394 | +€102,871 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €300,410 | €201,638 | -€98,771 | -32.9% |
| Credit institutions | 430/8 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Other loans | 439 | €410 | €1,638 | +€1,229 | +300% |
| Trade debts | 44 | €30,163 | €229,379 | +€199,216 | +660% |
| Suppliers | 440/4 | €30,163 | €229,379 | +€199,216 | +660% |
| Taxes, remuneration and social security | 45 | €19,570 | €26,377 | +€6,806 | +34.8% |
| Taxes | 450/3 | €3,033 | €0 | -€3,033 | -100% |
| Remuneration and social security | 454/9 | €16,537 | €26,377 | +€9,840 | +59.5% |
| Other amounts payable | 47/48 | €4,379 | €0 | -€4,379 | -100% |
| Accrued charges and deferred income | 492/3 | €135,607 | €143,580 | +€7,973 | +5.9% |
| Remuneration, social security and pensions | 62 | €55,629 | €143,641 | +€88,012 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,530 | €41,249 | -€35,281 | -46.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,768 | €699 | -€1,069 | -60.5% |
| Gross operating margin | 9900 | €148,446 | €245,324 | +€96,878 | +65.3% |
| Operating profit (loss) | 9901 | €14,519 | €59,735 | +€45,216 | +311% |
| Financial income | 75/76B | €70 | €4 | -€66 | -94.3% |
| Recurring financial income | 75 | €70 | €4 | -€66 | -94.3% |
| Financial charges | 65/66B | €12,729 | €14,420 | +€1,691 | +13.3% |
| Recurring financial charges | 65 | €12,729 | €14,420 | +€1,691 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €1,860 | €45,320 | +€43,459 | +2,336% |
| Profit (loss) for the period | 9904 | €1,860 | €45,320 | +€43,459 | +2,336% |
| Profit (loss) for the period to be appropriated | 9905 | €1,860 | €45,320 | +€43,459 | +2,336% |
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 26 October 2026 via checked.be.