DETROIS: 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.
DETROIS
Largest movements
- Receivables within one year -€56,763
down €56,763 (-26.8%), from €211,562 to €154,799
of which Trade receivables: -€46,397
- Cash +€27,352
up €27,352 (+455.4%), from €6,007 to €33,359
mainly Receivables within one year (+€56,763) and Depreciation (+€8,732)
- Stocks and contracts +€17,604
up €17,604 (+192.9%), from €9,127 to €26,730
- Tax, wage and social debts -€12,735
down €12,735 (-28.6%), from €44,599 to €31,863
- Trade debts -€2,634
down €2,634 (-10.0%), from €26,445 to €23,811
- Write-downs +€22,092
new in 2025: €22,092
- Taxes -€13,195
down €13,195 (-66.7%), from €19,794 to €6,598
- Other operating charges -€9,842
down €9,842 (-92.5%), from €10,646 to €804
- Gross operating margin +€5,563
up €5,563 (+12.4%), from €44,756 to €50,319
- Financial charges +€4,025
up €4,025 (+57.4%), from €7,007 to €11,032
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 | €262,956 | €249,054 | -€13,902 | -5.3% |
| Fixed assets | 21/28 | €33,798 | €31,503 | -€2,295 | -6.8% |
| Intangible fixed assets | 21 | €4,296 | €2,864 | -€1,432 | -33.3% |
| Tangible fixed assets | 22/27 | €29,502 | €28,639 | -€863 | -2.9% |
| Plant, machinery and equipment | 23 | €18,733 | €19,148 | +€415 | +2.2% |
| Furniture and vehicles | 24 | €10,769 | €9,491 | -€1,278 | -11.9% |
| Current assets | 29/58 | €229,158 | €217,551 | -€11,607 | -5.1% |
| Stocks and contracts in progress | 3 | €9,127 | €26,730 | +€17,604 | +192.9% |
| Stocks | 30/36 | €9,127 | €26,730 | +€17,604 | +192.9% |
| Amounts receivable within one year | 40/41 | €211,562 | €154,799 | -€56,763 | -26.8% |
| Trade receivables | 40 | €81,319 | €34,922 | -€46,397 | -57.1% |
| Other amounts receivable | 41 | €130,243 | €119,877 | -€10,366 | -8.0% |
| Cash at bank and in hand | 54/58 | €6,007 | €33,359 | +€27,352 | +455.4% |
| Deferred charges and accrued income | 490/1 | €2,463 | €2,664 | +€201 | +8.1% |
| Total equity and liabilities | 10/49 | €262,956 | €249,054 | -€13,902 | -5.3% |
| Equity | 10/15 | €66,912 | €68,379 | +€1,467 | +2.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,288 | €179 | +€1,467 | |
| Amounts payable | 17/49 | €196,044 | €180,675 | -€15,369 | -7.8% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,044 | €55,675 | -€15,369 | -21.6% |
| Trade debts | 44 | €26,445 | €23,811 | -€2,634 | -10.0% |
| Suppliers | 440/4 | €26,445 | €23,811 | -€2,634 | -10.0% |
| Taxes, remuneration and social security | 45 | €44,599 | €31,863 | -€12,735 | -28.6% |
| Taxes | 450/3 | €44,599 | €31,863 | -€12,735 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,614 | €8,732 | +€118 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,092 | +€22,092 | |
| Other operating charges | 640/8 | €10,646 | €804 | -€9,842 | -92.5% |
| Gross operating margin | 9900 | €44,756 | €50,319 | +€5,563 | +12.4% |
| Operating profit (loss) | 9901 | €25,496 | €18,691 | -€6,805 | -26.7% |
| Financial income | 75/76B | €16 | €406 | +€389 | +2381.9% |
| Recurring financial income | 75 | €16 | €406 | +€389 | +2381.9% |
| Financial charges | 65/66B | €7,007 | €11,032 | +€4,025 | +57.4% |
| Recurring financial charges | 65 | €7,007 | €11,032 | +€4,025 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €18,506 | €8,065 | -€10,440 | -56.4% |
| Income taxes | 67/77 | €19,794 | €6,598 | -€13,195 | -66.7% |
| Profit (loss) for the period | 9904 | -€1,288 | €1,467 | +€2,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,288 | €1,467 | +€2,755 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.