DETROVAL: 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.
DETROVAL
Largest movements
- Tangible fixed assets -€13,331
down €13,331 (-6.8%), from €197,196 to €183,865
of which Land and buildings: -€9,671
- Current investments -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Cash +€3,030
up €3,030 (+64.1%), from €4,729 to €7,759
mainly Net result for the year (+€15,406) and Depreciation (+€13,336)
- Debts after one year -€28,836
no longer reported in 2025 (was €28,836)
- Reserves +€11,750
up €11,750 (+9.0%), from €130,353 to €142,103
of which Distributable reserves: +€11,724
- Profit (loss) carried forward +€3,656
no longer reported in 2025 (was -€3,656)
- Purchases and services -€6,434
no longer reported in 2025 (was €6,434)
- Depreciation -€5,321
down €5,321 (-28.5%), from €18,657 to €13,336
- Gross operating margin -€2,601
down €2,601 (-5.9%), from €44,158 to €41,557
- Other operating charges +€1,007
up €1,007 (+22.7%), from €4,441 to €5,447
- Financial charges -€489
down €489 (-34.7%), from €1,409 to €919
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 | €232,463 | €217,656 | -€14,807 | -6.4% |
| Fixed assets | 21/28 | €197,196 | €183,865 | -€13,331 | -6.8% |
| Tangible fixed assets | 22/27 | €197,196 | €183,865 | -€13,331 | -6.8% |
| Land and buildings | 22 | €179,662 | €169,991 | -€9,671 | -5.4% |
| Plant, machinery and equipment | 23 | €17,534 | €13,874 | -€3,660 | -20.9% |
| Current assets | 29/58 | €35,267 | €33,791 | -€1,476 | -4.2% |
| Amounts receivable within one year | 40/41 | €538 | - | -€538 | |
| Other amounts receivable | 41 | €538 | - | -€538 | |
| Current investments | 50/53 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €4,729 | €7,759 | +€3,030 | +64.1% |
| Deferred charges and accrued income | 490/1 | - | €1,032 | +€1,032 | |
| Total equity and liabilities | 10/49 | €232,463 | €217,656 | -€14,807 | -6.4% |
| Equity | 10/15 | €157,947 | €173,353 | +€15,406 | +9.8% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Capital | 10 | €31,250 | €31,250 | = | 0.0% |
| Issued capital | 100 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €130,353 | €142,103 | +€11,750 | +9.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,125 | +€26 | +0.8% |
| Legal reserve | 130 | €3,099 | €3,125 | +€26 | +0.8% |
| Distributable reserves | 133 | €127,254 | €138,978 | +€11,724 | +9.2% |
| Profit (loss) carried forward | 14 | -€3,656 | - | +€3,656 | |
| Amounts payable | 17/49 | €74,516 | €44,303 | -€30,213 | -40.5% |
| Amounts payable after more than one year | 17 | €28,836 | - | -€28,836 | |
| Financial debts | 170/4 | €28,836 | - | -€28,836 | |
| Amounts payable within one year | 42/48 | €45,679 | €44,303 | -€1,377 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €31,493 | €29,343 | -€2,150 | -6.8% |
| Trade debts | 44 | €0 | €75 | +€75 | |
| Suppliers | 440/4 | €0 | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €413 | €1,112 | +€699 | +169.1% |
| Taxes | 450/3 | €413 | €1,112 | +€699 | +169.1% |
| Other amounts payable | 47/48 | €13,773 | €13,773 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,434 | - | -€6,434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,657 | €13,336 | -€5,321 | -28.5% |
| Other operating charges | 640/8 | €4,441 | €5,447 | +€1,007 | +22.7% |
| Gross operating margin | 9900 | €44,158 | €41,557 | -€2,601 | -5.9% |
| Operating profit (loss) | 9901 | €21,060 | €22,773 | +€1,713 | +8.1% |
| Financial income | 75/76B | €504 | €251 | -€253 | -50.2% |
| Recurring financial income | 75 | €504 | €251 | -€253 | -50.2% |
| Financial charges | 65/66B | €1,409 | €919 | -€489 | -34.7% |
| Recurring financial charges | 65 | €1,409 | €919 | -€489 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €20,155 | €22,105 | +€1,950 | +9.7% |
| Income taxes | 67/77 | €6,413 | €6,699 | +€286 | +4.5% |
| Profit (loss) for the period | 9904 | €13,742 | €15,406 | +€1,664 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,742 | €15,406 | +€1,664 | +12.1% |
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 2 October 2026 via checked.be.