DETROZ MANAGEMENT: 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.
DETROZ MANAGEMENT
Largest movements
- Receivables within one year -€7,260
no longer reported in 2025 (was €7,260)
- Tangible fixed assets -€6,245
down €6,245 (-37.1%), from €16,843 to €10,598
- Cash -€3,510
down €3,510 (-47.2%), from €7,435 to €3,925
mainly Debts after one year (-€27,215) and Trade debts (-€2,527)
- Debts after one year -€27,215
down €27,215 (-25.1%), from €108,558 to €81,343
- Profit (loss) carried forward +€9,204
up €9,204 (+42.8%), from €21,527 to €30,731
- Trade debts -€2,527
down €2,527 (-89.7%), from €2,818 to €292
- Depreciation +€4,351
up €4,351 (+230%), from €1,894 to €6,245
- Gross operating margin -€3,010
down €3,010 (-9.7%), from €31,068 to €28,058
- Other operating charges -€1,452
down €1,452 (-72.9%), from €1,991 to €539
- Taxes +€868
up €868 (+18.8%), from €4,607 to €5,476
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 | €197,538 | €180,523 | -€17,015 | -8.6% |
| Fixed assets | 21/28 | €182,843 | €176,598 | -€6,245 | -3.4% |
| Tangible fixed assets | 22/27 | €16,843 | €10,598 | -€6,245 | -37.1% |
| Furniture and vehicles | 24 | €16,843 | €10,598 | -€6,245 | -37.1% |
| Financial fixed assets | 28 | €166,000 | €166,000 | = | 0.0% |
| Current assets | 29/58 | €14,695 | €3,925 | -€10,770 | -73.3% |
| Amounts receivable within one year | 40/41 | €7,260 | - | -€7,260 | |
| Trade receivables | 40 | €7,260 | - | -€7,260 | |
| Cash at bank and in hand | 54/58 | €7,435 | €3,925 | -€3,510 | -47.2% |
| Total equity and liabilities | 10/49 | €197,538 | €180,523 | -€17,015 | -8.6% |
| Equity | 10/15 | €24,027 | €33,231 | +€9,204 | +38.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,527 | €30,731 | +€9,204 | +42.8% |
| Amounts payable | 17/49 | €173,511 | €147,292 | -€26,220 | -15.1% |
| Amounts payable after more than one year | 17 | €108,558 | €81,343 | -€27,215 | -25.1% |
| Financial debts | 170/4 | €108,558 | €81,343 | -€27,215 | -25.1% |
| Amounts payable within one year | 42/48 | €64,953 | €65,948 | +€995 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €27,705 | €29,456 | +€1,751 | +6.3% |
| Trade debts | 44 | €2,818 | €292 | -€2,527 | -89.7% |
| Suppliers | 440/4 | €2,818 | €292 | -€2,527 | -89.7% |
| Taxes, remuneration and social security | 45 | €11,420 | €13,282 | +€1,862 | +16.3% |
| Taxes | 450/3 | €9,920 | €13,282 | +€3,362 | +33.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €23,010 | €22,919 | -€91 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,894 | €6,245 | +€4,351 | +230% |
| Other operating charges | 640/8 | €1,991 | €539 | -€1,452 | -72.9% |
| Gross operating margin | 9900 | €31,068 | €28,058 | -€3,010 | -9.7% |
| Operating profit (loss) | 9901 | €27,182 | €21,274 | -€5,909 | -21.7% |
| Financial charges | 65/66B | €6,836 | €6,593 | -€243 | -3.6% |
| Recurring financial charges | 65 | €6,836 | €6,593 | -€243 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €20,346 | €14,680 | -€5,666 | -27.8% |
| Income taxes | 67/77 | €4,607 | €5,476 | +€868 | +18.8% |
| Profit (loss) for the period | 9904 | €15,739 | €9,204 | -€6,534 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,739 | €9,204 | -€6,534 | -41.5% |
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 27 October 2026 via checked.be.