DETRY: 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.
What changed
DETRY
NACE 46.231, Wholesale of live animals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€752,569
2024 · €4.2m-€3.5m
Equity
€18.7m
2024 · €18.0m+€752,569
Cash
€1.6m
2024 · €1.8m-€203,021
Balance sheet total
€41.7m
2024 · €43.4m-€1.6m
Largest movements
Assets
- Receivables within one year -€1.4m
down €1.4m (-8.3%), from €16.5m to €15.1m
of which Other amounts receivable: -€831,661
Equity and liabilities
- Other debts -€3.8m
down €3.8m (-41.8%), from €9.1m to €5.3m
- Trade debts +€1.3m
up €1.3m (+14.0%), from €9.2m to €10.5m
- Reserves +€755,000
up €755,000 (+5.0%), from €15.0m to €15.8m
of which Distributable reserves: +€755,000
- Short-term financial debts +€736,149
up €736,149 (+230.9%), from €318,851 to €1.1m
Income statement
- Turnover -€5.0m
down €5.0m (-6.5%), from €77.2m to €72.2m
- Goods and materials -€3.1m
down €3.1m (-7.4%), from €41.7m to €38.6m
of which Purchases: -€3.4m
- Financial income +€957,353
up €957,353 (+56.8%), from €1.7m to €2.6m
- Services and other goods +€818,216
up €818,216 (+4.6%), from €17.7m to €18.5m
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.
Result 2024
€4.2m
Turnover
-€5.0m
Other operating income
+€74,374
Goods and materials
+€3.1m
Services and other goods
-€818,216
Staff costs
-€138,058
Depreciation
+€209,430
Provisions
-€216
Other operating charges
+€34,116
Other operating items
-€2.6m
Financial income
+€957,353
Financial charges
+€193,880
Taxes
+€531,201
Deferred taxes and other
-€8
Result 2025
€752,569
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.
From operations
+€1.4m
Investment
-€2.2m
Financing
+€534,730
Cash 2024
€1.8m
From operations (derived)
+€1.4m
Net result for the year
+€752,569
Depreciation
+€2.3m
Stocks and contracts
+€79,024
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€99,354
Trade debts
+€1.3m
Tax, wage and social debts
-€213,858
Other debts
-€3.8m
Accrued charges and deferred income
-€199,644
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
+€534,730
Debts after one year
-€22,569
Current portion of long-term debt
-€178,850
Short-term financial debts
+€736,149
Cash 2025
€1.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,370,005 | €41,723,156 | -€1.6m | -3.8% |
| Fixed assets | 21/28 | €18,250,021 | €18,144,793 | -€105,228 | -0.6% |
| Intangible fixed assets | 21 | €1,624,726 | €1,197,298 | -€427,427 | -26.3% |
| Tangible fixed assets | 22/27 | €8,632,029 | €8,954,229 | +€322,200 | +3.7% |
| Land and buildings | 22 | €2,991,244 | €2,684,105 | -€307,139 | -10.3% |
| Plant, machinery and equipment | 23 | €4,861,790 | €5,144,451 | +€282,661 | +5.8% |
| Furniture and vehicles | 24 | €160,748 | €169,814 | +€9,066 | +5.6% |
| Assets under construction and advance payments | 27 | €618,247 | €955,858 | +€337,611 | +54.6% |
| Financial fixed assets | 28 | €7,993,266 | €7,993,266 | = | 0.0% |
| Affiliated companies | 280/1 | €7,990,367 | €7,990,367 | = | 0.0% |
| Participating interests | 280 | €7,990,367 | €7,990,367 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,899 | €2,899 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,899 | €2,899 | = | 0.0% |
| Current assets | 29/58 | €25,119,984 | €23,578,363 | -€1.5m | -6.1% |
| Stocks and contracts in progress | 3 | €5,261,437 | €5,182,413 | -€79,024 | -1.5% |
| Stocks | 30/36 | €5,261,437 | €5,182,413 | -€79,024 | -1.5% |
| Raw materials and consumables | 30/31 | €2,920,736 | €2,879,960 | -€40,776 | -1.4% |
| Work in progress | 32 | €921,143 | €931,171 | +€10,028 | +1.1% |
| Finished goods | 33 | €1,165,432 | €1,139,369 | -€26,063 | -2.2% |
| Goods purchased for resale | 34 | €254,126 | €231,913 | -€22,213 | -8.7% |
| Amounts receivable within one year | 40/41 | €16,461,910 | €15,102,980 | -€1.4m | -8.3% |
| Trade receivables | 40 | €14,456,169 | €13,928,900 | -€527,269 | -3.6% |
| Other amounts receivable | 41 | €2,005,741 | €1,174,080 | -€831,661 | -41.5% |
| Cash at bank and in hand | 54/58 | €1,785,341 | €1,582,319 | -€203,021 | -11.4% |
| Deferred charges and accrued income | 490/1 | €1,611,297 | €1,710,650 | +€99,354 | +6.2% |
| Total equity and liabilities | 10/49 | €43,370,005 | €41,723,156 | -€1.6m | -3.8% |
| Equity | 10/15 | €17,951,085 | €18,703,654 | +€752,569 | +4.2% |
| Contributions | 10/11 | €2,912,500 | €2,912,500 | = | 0.0% |
| Capital | 10 | €2,912,500 | €2,912,500 | = | 0.0% |
| Issued capital | 100 | €2,912,500 | €2,912,500 | = | 0.0% |
| Reserves | 13 | €15,032,715 | €15,787,715 | +€755,000 | +5.0% |
| Non-distributable reserves | 130/1 | €314,818 | €314,818 | = | 0.0% |
| Legal reserve | 130 | €291,250 | €291,250 | = | 0.0% |
| Other | 1319 | €23,568 | €23,568 | = | 0.0% |
| Tax-exempt reserves | 132 | €237,897 | €237,897 | = | 0.0% |
| Distributable reserves | 133 | €14,480,000 | €15,235,000 | +€755,000 | +5.2% |
| Profit (loss) carried forward | 14 | €5,870 | €3,439 | -€2,431 | -41.4% |
| Amounts payable | 17/49 | €25,418,920 | €23,019,502 | -€2.4m | -9.4% |
| Amounts payable after more than one year | 17 | €1,798,344 | €1,775,775 | -€22,569 | -1.3% |
| Financial debts | 170/4 | €1,798,344 | €1,775,775 | -€22,569 | -1.3% |
| Subordinated loans | 170 | - | €857,143 | +€857,143 | |
| Credit institutions | 173 | €1,798,344 | €918,632 | -€879,712 | -48.9% |
| Amounts payable within one year | 42/48 | €23,248,393 | €21,071,188 | -€2.2m | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €1,207,720 | €1,028,870 | -€178,850 | -14.8% |
| Financial debts | 43 | €318,851 | €1,055,000 | +€736,149 | +230.9% |
| Credit institutions | 430/8 | €318,851 | €1,055,000 | +€736,149 | +230.9% |
| Trade debts | 44 | €9,212,156 | €10,497,768 | +€1.3m | +14.0% |
| Suppliers | 440/4 | €9,212,156 | €10,497,768 | +€1.3m | +14.0% |
| Taxes, remuneration and social security | 45 | €3,403,408 | €3,189,549 | -€213,858 | -6.3% |
| Taxes | 450/3 | €496,910 | €499,406 | +€2,496 | +0.5% |
| Remuneration and social security | 454/9 | €2,906,498 | €2,690,143 | -€216,354 | -7.4% |
| Other amounts payable | 47/48 | €9,106,258 | €5,300,000 | -€3.8m | -41.8% |
| Accrued charges and deferred income | 492/3 | €372,183 | €172,539 | -€199,644 | -53.6% |
| Operating income | 70/76A | €81,256,653 | €73,677,150 | -€7.6m | -9.3% |
| Turnover | 70 | €77,192,396 | €72,162,074 | -€5.0m | -6.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€190,512 | -€16,035 | +€174,478 | +91.6% |
| Other operating income | 74 | €1,452,191 | €1,526,565 | +€74,374 | +5.1% |
| Non-recurring operating income | 76A | €2,802,579 | €4,545 | -€2.8m | -99.8% |
| Operating charges | 60/66A | €77,524,499 | €75,097,762 | -€2.4m | -3.1% |
| Goods for resale, raw materials and consumables | 60 | €41,741,577 | €38,644,841 | -€3.1m | -7.4% |
| Purchases | 600/8 | €41,948,130 | €38,581,852 | -€3.4m | -8.0% |
| Change in stocks: decrease (increase) | 609 | -€206,552 | €62,989 | +€269,541 | |
| Services and other goods | 61 | €17,657,927 | €18,476,142 | +€818,216 | +4.6% |
| Remuneration, social security and pensions | 62 | €15,326,196 | €15,464,253 | +€138,058 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499,809 | €2,290,379 | -€209,430 | -8.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€216 | - | +€216 | |
| Other operating charges | 640/8 | €254,494 | €220,378 | -€34,116 | -13.4% |
| Non-recurring operating charges | 66A | €44,713 | €1,769 | -€42,944 | -96.0% |
| Operating profit (loss) | 9901 | €3,732,154 | -€1,420,612 | -€5.2m | |
| Financial income | 75/76B | €1,685,987 | €2,643,339 | +€957,353 | +56.8% |
| Recurring financial income | 75 | €1,685,987 | €2,643,339 | +€957,353 | +56.8% |
| Income from financial fixed assets | 750 | €1,503,500 | €2,425,000 | +€921,500 | +61.3% |
| Income from current assets | 751 | €2,085 | €4,611 | +€2,526 | +121.2% |
| Other financial income | 752/9 | €180,402 | €213,728 | +€33,326 | +18.5% |
| Financial charges | 65/66B | €668,856 | €474,977 | -€193,880 | -29.0% |
| Recurring financial charges | 65 | €668,856 | €474,977 | -€193,880 | -29.0% |
| Debt charges | 650 | €474,127 | €266,313 | -€207,814 | -43.8% |
| Other financial charges | 652/9 | €194,730 | €208,664 | +€13,935 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €4,749,284 | €747,751 | -€4.0m | -84.3% |
| Transfer from deferred taxes | 780 | €8 | - | -€8 | |
| Income taxes | 67/77 | €526,383 | -€4,819 | -€531,201 | |
| Taxes | 670/3 | €526,383 | €10,383 | -€516,000 | -98.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €15,202 | +€15,202 | |
| Profit (loss) for the period | 9904 | €4,222,909 | €752,569 | -€3.5m | -82.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €4,222,909 | €752,569 | -€3.5m | -82.2% |
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 6 October 2026 via checked.be.