DETY: 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.
DETY
Largest movements
- Cash +€44,736
up €44,736 (+153.2%), from €29,202 to €73,938
mainly Net result for the year (+€117,956) and Debts after one year (+€25,387)
- Receivables within one year +€33,380
up €33,380 (+1610.9%), from €2,072 to €35,452
- Stocks and contracts +€9,081
up €9,081 (+4.4%), from €206,650 to €215,731
- Tangible fixed assets +€5,298
up €5,298 (+30.4%), from €17,405 to €22,703
of which Plant, machinery and equipment: +€8,876
- Reserves +€100,000
up €100,000 (+182.8%), from €54,700 to €154,700
of which Distributable reserves: +€100,000
- Contributions -€45,000
down €45,000 (-60.0%), from €75,000 to €30,000
- Debts after one year +€25,387
up €25,387 (+56.8%), from €44,670 to €70,057
of which Other amounts payable: +€40,000
- Profit (loss) carried forward +€17,956
up €17,956 (+250.3%), from €7,174 to €25,130
- Tax, wage and social debts -€4,335
down €4,335 (-11.6%), from €37,286 to €32,952
of which Taxes: -€5,857
- Gross operating margin +€118,543
up €118,543 (+51.2%), from €231,663 to €350,206
- Taxes +€22,652
up €22,652 (+93.1%), from €24,342 to €46,994
- Staff costs +€15,189
up €15,189 (+10.3%), from €146,795 to €161,983
- Financial charges +€4,988
up €4,988 (+111.3%), from €4,482 to €9,470
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 | €266,669 | €359,164 | +€92,495 | +34.7% |
| Fixed assets | 21/28 | €28,744 | €34,042 | +€5,298 | +18.4% |
| Tangible fixed assets | 22/27 | €17,405 | €22,703 | +€5,298 | +30.4% |
| Plant, machinery and equipment | 23 | - | €8,876 | +€8,876 | |
| Other tangible fixed assets | 26 | €17,405 | €13,827 | -€3,578 | -20.6% |
| Financial fixed assets | 28 | €11,339 | €11,339 | = | 0.0% |
| Current assets | 29/58 | €237,925 | €325,121 | +€87,197 | +36.6% |
| Stocks and contracts in progress | 3 | €206,650 | €215,731 | +€9,081 | +4.4% |
| Stocks | 30/36 | €206,650 | €215,731 | +€9,081 | +4.4% |
| Amounts receivable within one year | 40/41 | €2,072 | €35,452 | +€33,380 | +1610.9% |
| Trade receivables | 40 | €2,072 | €35,452 | +€33,380 | +1610.9% |
| Cash at bank and in hand | 54/58 | €29,202 | €73,938 | +€44,736 | +153.2% |
| Total equity and liabilities | 10/49 | €266,669 | €359,164 | +€92,495 | +34.7% |
| Equity | 10/15 | €136,874 | €209,830 | +€72,956 | +53.3% |
| Contributions | 10/11 | €75,000 | €30,000 | -€45,000 | -60.0% |
| Reserves | 13 | €54,700 | €154,700 | +€100,000 | +182.8% |
| Tax-exempt reserves | 132 | €9,700 | €9,700 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €145,000 | +€100,000 | +222.2% |
| Profit (loss) carried forward | 14 | €7,174 | €25,130 | +€17,956 | +250.3% |
| Amounts payable | 17/49 | €129,795 | €149,334 | +€19,539 | +15.1% |
| Amounts payable after more than one year | 17 | €44,670 | €70,057 | +€25,387 | +56.8% |
| Financial debts | 170/4 | €44,670 | €30,057 | -€14,613 | -32.7% |
| Other amounts payable | 178/9 | - | €40,000 | +€40,000 | |
| Amounts payable within one year | 42/48 | €83,465 | €76,373 | -€7,092 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €17,563 | €14,613 | -€2,950 | -16.8% |
| Trade debts | 44 | €21,980 | €22,173 | +€193 | +0.9% |
| Suppliers | 440/4 | €21,980 | €22,173 | +€193 | +0.9% |
| Taxes, remuneration and social security | 45 | €37,286 | €32,952 | -€4,335 | -11.6% |
| Taxes | 450/3 | €25,205 | €19,347 | -€5,857 | -23.2% |
| Remuneration and social security | 454/9 | €12,081 | €13,604 | +€1,523 | +12.6% |
| Other amounts payable | 47/48 | €6,636 | €6,636 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,660 | €2,904 | +€1,244 | +74.9% |
| Remuneration, social security and pensions | 62 | €146,795 | €161,983 | +€15,189 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,294 | €4,472 | -€1,822 | -28.9% |
| Other operating charges | 640/8 | €5,902 | €9,331 | +€3,429 | +58.1% |
| Gross operating margin | 9900 | €231,663 | €350,206 | +€118,543 | +51.2% |
| Operating profit (loss) | 9901 | €72,672 | €174,420 | +€101,747 | +140.0% |
| Financial income | 75/76B | €1,750 | - | -€1,750 | |
| Recurring financial income | 75 | €1,750 | - | -€1,750 | |
| Financial charges | 65/66B | €4,482 | €9,470 | +€4,988 | +111.3% |
| Recurring financial charges | 65 | €4,482 | €9,470 | +€4,988 | +111.3% |
| Profit (loss) for the period before taxes | 9903 | €69,941 | €164,950 | +€95,009 | +135.8% |
| Income taxes | 67/77 | €24,342 | €46,994 | +€22,652 | +93.1% |
| Profit (loss) for the period | 9904 | €45,599 | €117,956 | +€72,357 | +158.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,599 | €117,956 | +€72,357 | +158.7% |
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 10 October 2026 via checked.be.