DT Engineering & 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.
DT Engineering & Management
Largest movements
- Tangible fixed assets +€27,339
up €27,339 (+7,822%), from €350 to €27,688
- Receivables within one year +€8,180
up €8,180 (+27.3%), from €30,003 to €38,183
of which Trade receivables: +€7,507
- Current investments +€7,000
new in 2025: €7,000
- Cash -€6,635
down €6,635 (-14.7%), from €44,992 to €38,357
mainly Contributions, distributions and other (-€47,756) and Investment in fixed assets (net) (-€32,990)
- Debts after one year +€22,539
new in 2025: €22,539
- Reserves +€11,000
new in 2025: €11,000
- Current portion of long-term debt +€7,241
new in 2025: €7,241
- Trade debts -€3,042
down €3,042 (-55.8%), from €5,453 to €2,410
- Tax, wage and social debts -€1,982
down €1,982 (-8.9%), from €22,328 to €20,345
- Gross operating margin +€18,765
up €18,765 (+28.0%), from €66,908 to €85,673
- Depreciation +€4,858
up €4,858 (+612%), from €793 to €5,651
- Taxes +€2,488
up €2,488 (+16.8%), from €14,840 to €17,328
- Other operating charges +€876
up €876 (+51.1%), from €1,714 to €2,590
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 | €78,981 | €114,292 | +€35,310 | +44.7% |
| Fixed assets | 21/28 | €350 | €27,688 | +€27,339 | +7,822% |
| Tangible fixed assets | 22/27 | €350 | €27,688 | +€27,339 | +7,822% |
| Furniture and vehicles | 24 | €350 | €27,688 | +€27,339 | +7,822% |
| Current assets | 29/58 | €78,632 | €86,604 | +€7,972 | +10.1% |
| Amounts receivable after more than one year | 29 | €726 | €572 | -€154 | -21.2% |
| Other amounts receivable | 291 | €726 | €572 | -€154 | -21.2% |
| Amounts receivable within one year | 40/41 | €30,003 | €38,183 | +€8,180 | +27.3% |
| Trade receivables | 40 | €28,843 | €36,350 | +€7,507 | +26.0% |
| Other amounts receivable | 41 | €1,160 | €1,833 | +€672 | +57.9% |
| Current investments | 50/53 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €44,992 | €38,357 | -€6,635 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,911 | €2,492 | -€419 | -14.4% |
| Total equity and liabilities | 10/49 | €78,981 | €114,292 | +€35,310 | +44.7% |
| Equity | 10/15 | €3,000 | €14,000 | +€11,000 | +367% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,000 | +€11,000 | |
| Distributable reserves | 133 | - | €11,000 | +€11,000 | |
| Amounts payable | 17/49 | €75,981 | €100,292 | +€24,310 | +32.0% |
| Amounts payable after more than one year | 17 | - | €22,539 | +€22,539 | |
| Financial debts | 170/4 | - | €22,539 | +€22,539 | |
| Amounts payable within one year | 42/48 | €75,981 | €77,753 | +€1,771 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,241 | +€7,241 | |
| Trade debts | 44 | €5,453 | €2,410 | -€3,042 | -55.8% |
| Suppliers | 440/4 | €5,453 | €2,410 | -€3,042 | -55.8% |
| Taxes, remuneration and social security | 45 | €22,328 | €20,345 | -€1,982 | -8.9% |
| Taxes | 450/3 | €22,328 | €20,345 | -€1,982 | -8.9% |
| Other amounts payable | 47/48 | €48,201 | €47,756 | -€445 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €5,651 | +€4,858 | +612% |
| Other operating charges | 640/8 | €1,714 | €2,590 | +€876 | +51.1% |
| Gross operating margin | 9900 | €66,908 | €85,673 | +€18,765 | +28.0% |
| Operating profit (loss) | 9901 | €64,401 | €77,432 | +€13,031 | +20.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,361 | €1,348 | -€12 | -0.9% |
| Recurring financial charges | 65 | €1,361 | €1,348 | -€12 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €63,040 | €76,083 | +€13,043 | +20.7% |
| Income taxes | 67/77 | €14,840 | €17,328 | +€2,488 | +16.8% |
| Profit (loss) for the period | 9904 | €48,201 | €58,756 | +€10,555 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,201 | €58,756 | +€10,555 | +21.9% |
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 30 October 2026 via checked.be.