Dr O DETRY: 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.
Dr O DETRY
Largest movements
- Cash +€49,432
up €49,432 (+74.3%), from €66,569 to €116,001
mainly Net result for the year (+€106,447) and Other debts (+€69,205)
- Tangible fixed assets -€13,885
down €13,885 (-28.2%), from €49,205 to €35,320
- Receivables within one year +€13,457
up €13,457 (+11.3%), from €118,947 to €132,405
of which Trade receivables: +€8,276
- Deferred charges and accrued income +€12,829
up €12,829 (+52.6%), from €24,412 to €37,241
- Other debts +€69,205
up €69,205 (+46.1%), from €150,228 to €219,433
- Debts after one year -€10,085
down €10,085 (-35.1%), from €28,736 to €18,650
- Gross operating margin -€2,111
down €2,111 (-1.4%), from €155,999 to €153,888
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 | €259,133 | €320,967 | +€61,834 | +23.9% |
| Fixed assets | 21/28 | €49,205 | €35,320 | -€13,885 | -28.2% |
| Tangible fixed assets | 22/27 | €49,205 | €35,320 | -€13,885 | -28.2% |
| Furniture and vehicles | 24 | €49,205 | €35,320 | -€13,885 | -28.2% |
| Current assets | 29/58 | €209,928 | €285,647 | +€75,719 | +36.1% |
| Amounts receivable within one year | 40/41 | €118,947 | €132,405 | +€13,457 | +11.3% |
| Trade receivables | 40 | €118,947 | €127,224 | +€8,276 | +7.0% |
| Other amounts receivable | 41 | - | €5,181 | +€5,181 | |
| Cash at bank and in hand | 54/58 | €66,569 | €116,001 | +€49,432 | +74.3% |
| Deferred charges and accrued income | 490/1 | €24,412 | €37,241 | +€12,829 | +52.6% |
| Total equity and liabilities | 10/49 | €259,133 | €320,967 | +€61,834 | +23.9% |
| Equity | 10/15 | €44,882 | €46,329 | +€1,447 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,422 | €25,869 | +€1,447 | +5.9% |
| Amounts payable | 17/49 | €214,252 | €274,638 | +€60,386 | +28.2% |
| Amounts payable after more than one year | 17 | €28,736 | €18,650 | -€10,085 | -35.1% |
| Financial debts | 170/4 | €28,736 | €18,650 | -€10,085 | -35.1% |
| Amounts payable within one year | 42/48 | €185,516 | €255,988 | +€70,472 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €9,689 | €10,085 | +€396 | +4.1% |
| Trade debts | 44 | €30 | €42 | +€12 | +37.9% |
| Suppliers | 440/4 | €30 | €42 | +€12 | +37.9% |
| Taxes, remuneration and social security | 45 | €25,568 | €26,427 | +€859 | +3.4% |
| Taxes | 450/3 | €25,568 | €26,427 | +€859 | +3.4% |
| Other amounts payable | 47/48 | €150,228 | €219,433 | +€69,205 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,943 | €13,885 | -€58 | -0.4% |
| Other operating charges | 640/8 | €676 | €697 | +€21 | +3.1% |
| Gross operating margin | 9900 | €155,999 | €153,888 | -€2,111 | -1.4% |
| Operating profit (loss) | 9901 | €141,380 | €139,306 | -€2,073 | -1.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,869 | €1,540 | -€330 | -17.6% |
| Recurring financial charges | 65 | €1,869 | €1,540 | -€330 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €139,510 | €137,766 | -€1,744 | -1.3% |
| Income taxes | 67/77 | €31,627 | €31,319 | -€308 | -1.0% |
| Profit (loss) for the period | 9904 | €107,883 | €106,447 | -€1,436 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,883 | €106,447 | -€1,436 | -1.3% |
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 22 October 2026 via checked.be.