DETRU: 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.
DETRU
Largest movements
- Current investments +€150,000
up €150,000 (+150.0%), from €100,000 to €250,000
- Cash +€124,405
up €124,405 (+17.2%), from €724,223 to €848,628
mainly Net result for the year (+€241,665) and Receivables within one year (+€63,493)
- Receivables within one year -€63,493
down €63,493 (-13.4%), from €472,947 to €409,454
of which Trade receivables: -€63,493
- Reserves +€241,665
up €241,665 (+20.1%), from €1.2m to €1.4m
of which Distributable reserves: +€241,665
- Trade debts -€80,956
down €80,956 (-55.8%), from €145,209 to €64,253
- Tax, wage and social debts +€47,160
up €47,160 (+187.7%), from €25,121 to €72,281
of which Taxes: +€47,001
- Gross operating margin +€172,038
up €172,038 (+60.2%), from €285,854 to €457,892
- Taxes +€48,573
up €48,573 (+180.3%), from €26,938 to €75,511
- Other operating charges -€28,984
down €28,984 (-58.8%), from €49,294 to €20,310
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 | €1,398,697 | €1,605,132 | +€206,435 | +14.8% |
| Fixed assets | 21/28 | €44,305 | €33,704 | -€10,601 | -23.9% |
| Tangible fixed assets | 22/27 | €44,305 | €33,704 | -€10,601 | -23.9% |
| Land and buildings | 22 | - | €1,200 | +€1,200 | |
| Plant, machinery and equipment | 23 | €98 | - | -€98 | |
| Furniture and vehicles | 24 | €44,206 | €32,503 | -€11,703 | -26.5% |
| Current assets | 29/58 | €1,354,393 | €1,571,429 | +€217,036 | +16.0% |
| Stocks and contracts in progress | 3 | €57,222 | €63,346 | +€6,124 | +10.7% |
| Stocks | 30/36 | €57,222 | €63,346 | +€6,124 | +10.7% |
| Amounts receivable within one year | 40/41 | €472,947 | €409,454 | -€63,493 | -13.4% |
| Trade receivables | 40 | €467,768 | €404,275 | -€63,493 | -13.6% |
| Other amounts receivable | 41 | €5,179 | €5,179 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €250,000 | +€150,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €724,223 | €848,628 | +€124,405 | +17.2% |
| Total equity and liabilities | 10/49 | €1,398,697 | €1,605,132 | +€206,435 | +14.8% |
| Equity | 10/15 | €1,224,265 | €1,465,930 | +€241,665 | +19.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,203,805 | €1,445,470 | +€241,665 | +20.1% |
| Tax-exempt reserves | 132 | €47,500 | €47,500 | = | 0.0% |
| Distributable reserves | 133 | €1,156,305 | €1,397,970 | +€241,665 | +20.9% |
| Amounts payable | 17/49 | €174,432 | €139,202 | -€35,230 | -20.2% |
| Amounts payable within one year | 42/48 | €174,432 | €139,202 | -€35,230 | -20.2% |
| Trade debts | 44 | €145,209 | €64,253 | -€80,956 | -55.8% |
| Suppliers | 440/4 | €145,209 | €64,253 | -€80,956 | -55.8% |
| Taxes, remuneration and social security | 45 | €25,121 | €72,281 | +€47,160 | +187.7% |
| Taxes | 450/3 | €16,699 | €63,700 | +€47,001 | +281.5% |
| Remuneration and social security | 454/9 | €8,422 | €8,581 | +€159 | +1.9% |
| Other amounts payable | 47/48 | €4,102 | €2,667 | -€1,434 | -35.0% |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €119,736 | €123,432 | +€3,696 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,674 | €16,279 | +€2,605 | +19.0% |
| Other operating charges | 640/8 | €49,294 | €20,310 | -€28,984 | -58.8% |
| Gross operating margin | 9900 | €285,854 | €457,892 | +€172,038 | +60.2% |
| Operating profit (loss) | 9901 | €103,150 | €297,871 | +€194,721 | +188.8% |
| Financial income | 75/76B | €15,512 | €19,640 | +€4,128 | +26.6% |
| Recurring financial income | 75 | €15,512 | €19,640 | +€4,128 | +26.6% |
| Financial charges | 65/66B | €899 | €335 | -€564 | -62.8% |
| Recurring financial charges | 65 | €899 | €335 | -€564 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €117,763 | €317,177 | +€199,413 | +169.3% |
| Income taxes | 67/77 | €26,938 | €75,511 | +€48,573 | +180.3% |
| Profit (loss) for the period | 9904 | €90,825 | €241,665 | +€150,840 | +166.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,825 | €241,665 | +€150,840 | +166.1% |
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 1 October 2026 via checked.be.