DETRIMMO: 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.
What changed
DETRIMMO
NACE 64.910, Financial service activities, except insurance and pension funding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€975,699
2024 · €1.6m-€612,304
Equity
€31.4m
2024 · €35.5m-€4.0m
Cash
€252,607
2024 · €6.0m-€5.8m
Balance sheet total
€37.0m
2024 · €36.7m+€264,600
Largest movements
Assets
- Cash -€5.8m
down €5.8m (-95.8%), from €6.0m to €252,607
mainly Contributions, distributions and other (-€5.0m) and Investment in fixed assets (net) (-€4.2m)
- Tangible fixed assets +€4.1m
up €4.1m (+146%), from €2.8m to €7.0m
of which Land and buildings: +€3.8m
- Current investments +€976,770
up €976,770 (+5.1%), from €19.2m to €20.2m
- Receivables within one year +€922,093
up €922,093 (+291%), from €317,066 to €1.2m
of which Other amounts receivable: +€993,457
Equity and liabilities
- Reserves -€4.0m
down €4.0m (-19.2%), from €20.9m to €16.9m
- Other debts +€3.9m
up €3.9m (+344%), from €1.1m to €5.0m
Income statement
- Financial income -€1.1m
down €1.1m (-60.1%), from €1.8m to €712,152
of which Financial income: -€572,180
- Financial charges -€374,095
down €374,095 (-83.9%), from €445,859 to €71,765
of which Non-recurring financial charges: -€502,500
- Taxes +€178,369
up €178,369 (+171%), from €104,141 to €282,510
of which Taxes: +€178,291
- Services and other goods +€68,764
up €68,764 (+27.7%), from €248,659 to €317,423
- Staff costs +€40,188
up €40,188 (+11.1%), from €363,303 to €403,492
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
€1.6m
Turnover
-€13,669
Other operating income
-€5,875
Services and other goods
-€68,764
Staff costs
-€40,188
Depreciation
+€32,588
Other operating charges
-€3,749
Other operating items
+€366,309
Financial income
-€1.1m
Financial charges
+€374,095
Taxes
-€178,369
Result 2025
€975,699
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€4.4m
Investment
-€5.1m
Financing
-€5.0m
Cash 2024
€6.0m
From operations (derived)
+€4.4m
Net result for the year
+€975,699
Depreciation
+€43,526
Smaller working-capital items
+€318
Receivables within one year
-€922,093
Trade debts
+€319,194
Tax, wage and social debts
+€95,011
Other debts
+€3.9m
Investment (derived)
-€5.1m
Investment in fixed assets (net)
-€4.2m
Current investments
-€976,770
Financing
-€5.0m
Contributions, distributions and other
-€5.0m
Cash 2025
€252,607
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,694,851 | €36,959,451 | +€264,600 | +0.7% |
| Fixed assets | 21/28 | €11,108,114 | €15,230,937 | +€4.1m | +37.1% |
| Tangible fixed assets | 22/27 | €2,832,483 | €6,955,306 | +€4.1m | +146% |
| Land and buildings | 22 | €2,832,483 | €6,678,929 | +€3.8m | +136% |
| Furniture and vehicles | 24 | €0 | €100,609 | +€100,609 | |
| Assets under construction and advance payments | 27 | - | €175,768 | +€175,768 | |
| Financial fixed assets | 28 | €8,275,631 | €8,275,631 | = | 0.0% |
| Affiliated companies | 280/1 | €8,275,631 | €8,275,631 | = | 0.0% |
| Participating interests | 280 | €8,275,631 | €8,275,631 | = | 0.0% |
| Current assets | 29/58 | €25,586,737 | €21,728,514 | -€3.9m | -15.1% |
| Amounts receivable after more than one year | 29 | €45,923 | €46,870 | +€947 | +2.1% |
| Other amounts receivable | 291 | €45,923 | €46,870 | +€947 | +2.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €317,066 | €1,239,159 | +€922,093 | +291% |
| Trade receivables | 40 | €145,431 | €74,067 | -€71,364 | -49.1% |
| Other amounts receivable | 41 | €171,635 | €1,165,092 | +€993,457 | +579% |
| Current investments | 50/53 | €19,200,832 | €20,177,602 | +€976,770 | +5.1% |
| Other investments | 51/53 | €19,200,832 | €20,177,602 | +€976,770 | +5.1% |
| Cash at bank and in hand | 54/58 | €6,009,712 | €252,607 | -€5.8m | -95.8% |
| Deferred charges and accrued income | 490/1 | €13,204 | €12,277 | -€927 | -7.0% |
| Total equity and liabilities | 10/49 | €36,694,851 | €36,959,451 | +€264,600 | +0.7% |
| Equity | 10/15 | €35,456,547 | €31,432,246 | -€4.0m | -11.3% |
| Contributions | 10/11 | €14,533,790 | €14,533,790 | = | 0.0% |
| Reserves | 13 | €20,922,757 | €16,898,456 | -€4.0m | -19.2% |
| Distributable reserves | 133 | €20,922,757 | €16,898,456 | -€4.0m | -19.2% |
| Amounts payable | 17/49 | €1,238,304 | €5,527,204 | +€4.3m | +346% |
| Amounts payable within one year | 42/48 | €1,226,466 | €5,515,029 | +€4.3m | +350% |
| Trade debts | 44 | €3,280 | €322,474 | +€319,194 | +9,732% |
| Suppliers | 440/4 | €3,280 | €322,474 | +€319,194 | +9,732% |
| Taxes, remuneration and social security | 45 | €97,544 | €192,555 | +€95,011 | +97.4% |
| Taxes | 450/3 | €9,147 | €89,538 | +€80,391 | +879% |
| Remuneration and social security | 454/9 | €88,397 | €103,016 | +€14,620 | +16.5% |
| Other amounts payable | 47/48 | €1,125,642 | €5,000,000 | +€3.9m | +344% |
| Accrued charges and deferred income | 492/3 | €11,838 | €12,176 | +€338 | +2.9% |
| Operating income | 70/76A | €1,092,983 | €1,439,747 | +€346,765 | +31.7% |
| Turnover | 70 | €1,006,394 | €992,725 | -€13,669 | -1.4% |
| Other operating income | 74 | €10,519 | €4,645 | -€5,875 | -55.8% |
| Non-recurring operating income | 76A | €76,069 | €442,378 | +€366,309 | +482% |
| Operating charges | 60/66A | €741,811 | €821,925 | +€80,114 | +10.8% |
| Services and other goods | 61 | €248,659 | €317,423 | +€68,764 | +27.7% |
| Remuneration, social security and pensions | 62 | €363,303 | €403,492 | +€40,188 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,114 | €43,526 | -€32,588 | -42.8% |
| Other operating charges | 640/8 | €53,735 | €57,484 | +€3,749 | +7.0% |
| Operating profit (loss) | 9901 | €351,172 | €617,823 | +€266,651 | +75.9% |
| Financial income | 75/76B | €1,786,832 | €712,152 | -€1.1m | -60.1% |
| Recurring financial income | 75 | €1,284,332 | €712,152 | -€572,180 | -44.6% |
| Income from financial fixed assets | 750 | €675,000 | €171,000 | -€504,000 | -74.7% |
| Income from current assets | 751 | €416,336 | €516,856 | +€100,520 | +24.1% |
| Other financial income | 752/9 | €192,996 | €24,296 | -€168,700 | -87.4% |
| Non-recurring financial income | 76B | €502,500 | €0 | -€502,500 | -100% |
| Financial charges | 65/66B | €445,859 | €71,765 | -€374,095 | -83.9% |
| Recurring financial charges | 65 | -€56,641 | €71,765 | +€128,405 | |
| Debt charges | 650 | €15,502 | €0 | -€15,502 | -100% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€92,642 | €19,522 | +€112,165 | |
| Other financial charges | 652/9 | €20,500 | €52,242 | +€31,743 | +155% |
| Non-recurring financial charges | 66B | €502,500 | €0 | -€502,500 | -100% |
| Profit (loss) for the period before taxes | 9903 | €1,692,145 | €1,258,210 | -€433,935 | -25.6% |
| Income taxes | 67/77 | €104,141 | €282,510 | +€178,369 | +171% |
| Taxes | 670/3 | €104,220 | €282,510 | +€178,291 | +171% |
| Tax adjustments and reversals of tax provisions | 77 | €79 | €0 | -€79 | -100% |
| Profit (loss) for the period | 9904 | €1,588,003 | €975,699 | -€612,304 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,588,003 | €975,699 | -€612,304 | -38.6% |
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 15 October 2026 via checked.be.