DETROIT: 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.
DETROIT
Largest movements
- Current investments +€582,755
up €582,755 (+146%), from €400,000 to €982,755
- Cash -€389,851
down €389,851 (-49.0%), from €795,287 to €405,436
mainly Current investments (-€582,755) and Stocks and contracts (-€107,885)
- Stocks and contracts +€107,885
up €107,885 (+26.0%), from €414,366 to €522,250
- Tangible fixed assets -€52,746
down €52,746 (-6.7%), from €782,730 to €729,984
of which Land and buildings: -€31,459
- Deferred charges and accrued income -€41,210
down €41,210 (-86.5%), from €47,620 to €6,410
- Reserves +€243,933
up €243,933 (+18.1%), from €1.3m to €1.6m
of which Distributable reserves: +€243,933
- Debts after one year -€51,166
down €51,166 (-32.1%), from €159,367 to €108,202
- Gross operating margin -€33,971
down €33,971 (-8.2%), from €414,775 to €380,804
- Financial income +€16,497
up €16,497 (+83.5%), from €19,747 to €36,244
- Taxes -€11,201
down €11,201 (-9.9%), from €113,256 to €102,055
- Other operating charges -€4,687
down €4,687 (-37.5%), from €12,485 to €7,798
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 | €2,440,503 | €2,655,794 | +€215,291 | +8.8% |
| Fixed assets | 21/28 | €783,230 | €729,984 | -€53,246 | -6.8% |
| Tangible fixed assets | 22/27 | €782,730 | €729,984 | -€52,746 | -6.7% |
| Land and buildings | 22 | €729,397 | €697,938 | -€31,459 | -4.3% |
| Plant, machinery and equipment | 23 | €1,608 | €215 | -€1,393 | -86.6% |
| Furniture and vehicles | 24 | €51,725 | €31,831 | -€19,894 | -38.5% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €1,657,273 | €1,925,810 | +€268,537 | +16.2% |
| Stocks and contracts in progress | 3 | €414,366 | €522,250 | +€107,885 | +26.0% |
| Stocks | 30/36 | €414,366 | €522,250 | +€107,885 | +26.0% |
| Amounts receivable within one year | 40/41 | - | €8,958 | +€8,958 | |
| Trade receivables | 40 | - | €8,920 | +€8,920 | |
| Other amounts receivable | 41 | - | €38 | +€38 | |
| Current investments | 50/53 | €400,000 | €982,755 | +€582,755 | +146% |
| Cash at bank and in hand | 54/58 | €795,287 | €405,436 | -€389,851 | -49.0% |
| Deferred charges and accrued income | 490/1 | €47,620 | €6,410 | -€41,210 | -86.5% |
| Total equity and liabilities | 10/49 | €2,440,503 | €2,655,794 | +€215,291 | +8.8% |
| Equity | 10/15 | €2,071,650 | €2,315,583 | +€243,933 | +11.8% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Capital | 10 | €198,315 | €198,315 | = | 0.0% |
| Issued capital | 100 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €1,345,350 | €1,589,283 | +€243,933 | +18.1% |
| Non-distributable reserves | 130/1 | €53,295 | €53,295 | = | 0.0% |
| Legal reserve | 130 | €53,295 | €53,295 | = | 0.0% |
| Distributable reserves | 133 | €1,292,055 | €1,535,988 | +€243,933 | +18.9% |
| Profit (loss) carried forward | 14 | €527,985 | €527,985 | = | 0.0% |
| Amounts payable | 17/49 | €368,854 | €340,212 | -€28,642 | -7.8% |
| Amounts payable after more than one year | 17 | €159,367 | €108,202 | -€51,166 | -32.1% |
| Financial debts | 170/4 | €159,367 | €108,202 | -€51,166 | -32.1% |
| Amounts payable within one year | 42/48 | €208,196 | €227,703 | +€19,507 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €58,341 | €51,166 | -€7,176 | -12.3% |
| Financial debts | 43 | €8,455 | €6,312 | -€2,143 | -25.3% |
| Credit institutions | 430/8 | €8,455 | €6,312 | -€2,143 | -25.3% |
| Trade debts | 44 | €8,456 | €16,848 | +€8,392 | +99.2% |
| Suppliers | 440/4 | €8,456 | €16,848 | +€8,392 | +99.2% |
| Taxes, remuneration and social security | 45 | €124,901 | €135,070 | +€10,169 | +8.1% |
| Taxes | 450/3 | €84,901 | €95,070 | +€10,169 | +12.0% |
| Remuneration and social security | 454/9 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 47/48 | €8,043 | €18,307 | +€10,264 | +128% |
| Accrued charges and deferred income | 492/3 | €1,290 | €4,307 | +€3,017 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,381 | €59,913 | -€468 | -0.8% |
| Other operating charges | 640/8 | €12,485 | €7,798 | -€4,687 | -37.5% |
| Gross operating margin | 9900 | €414,775 | €380,804 | -€33,971 | -8.2% |
| Operating profit (loss) | 9901 | €341,908 | €313,092 | -€28,816 | -8.4% |
| Financial income | 75/76B | €19,747 | €36,244 | +€16,497 | +83.5% |
| Recurring financial income | 75 | €19,747 | €36,244 | +€16,497 | +83.5% |
| Financial charges | 65/66B | €4,198 | €3,348 | -€850 | -20.2% |
| Recurring financial charges | 65 | €4,198 | €3,348 | -€850 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €357,457 | €345,988 | -€11,469 | -3.2% |
| Income taxes | 67/77 | €113,256 | €102,055 | -€11,201 | -9.9% |
| Profit (loss) for the period | 9904 | €244,201 | €243,933 | -€268 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €244,201 | €243,933 | -€268 | -0.1% |
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 23 October 2026 via checked.be.