DT Tax: 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 Tax
Largest movements
- Cash -€41,654
down €41,654 (-71.3%), from €58,402 to €16,749
mainly Contributions, distributions and other (-€111,856) and Receivables within one year (-€11,909)
- Receivables within one year +€11,909
up €11,909 (+61.2%), from €19,470 to €31,379
of which Trade receivables: +€13,616
- Tangible fixed assets -€3,552
down €3,552 (-42.9%), from €8,280 to €4,728
- Profit (loss) carried forward -€70,375
no longer reported in 2025 (was €70,375)
- Other debts +€43,840
new in 2025: €43,840
- Tax, wage and social debts -€7,245
down €7,245 (-47.3%), from €15,326 to €8,081
- Gross operating margin +€16,753
up €16,753 (+40.9%), from €40,948 to €57,701
- Taxes +€3,297
up €3,297 (+38.3%), from €8,604 to €11,900
- Depreciation +€1,428
up €1,428 (+67.3%), from €2,124 to €3,552
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 | €88,008 | €54,125 | -€33,883 | -38.5% |
| Fixed assets | 21/28 | €8,280 | €4,728 | -€3,552 | -42.9% |
| Tangible fixed assets | 22/27 | €8,280 | €4,728 | -€3,552 | -42.9% |
| Furniture and vehicles | 24 | €8,280 | €4,728 | -€3,552 | -42.9% |
| Current assets | 29/58 | €79,728 | €49,397 | -€30,331 | -38.0% |
| Amounts receivable within one year | 40/41 | €19,470 | €31,379 | +€11,909 | +61.2% |
| Trade receivables | 40 | €17,763 | €31,379 | +€13,616 | +76.7% |
| Other amounts receivable | 41 | €1,707 | - | -€1,707 | |
| Cash at bank and in hand | 54/58 | €58,402 | €16,749 | -€41,654 | -71.3% |
| Deferred charges and accrued income | 490/1 | €1,856 | €1,269 | -€586 | -31.6% |
| Total equity and liabilities | 10/49 | €88,008 | €54,125 | -€33,883 | -38.5% |
| Equity | 10/15 | €72,375 | €2,000 | -€70,375 | -97.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,375 | - | -€70,375 | |
| Amounts payable | 17/49 | €15,633 | €52,125 | +€36,492 | +233% |
| Amounts payable within one year | 42/48 | €15,633 | €52,125 | +€36,492 | +233% |
| Trade debts | 44 | €307 | €204 | -€103 | -33.6% |
| Suppliers | 440/4 | €307 | €204 | -€103 | -33.6% |
| Taxes, remuneration and social security | 45 | €15,326 | €8,081 | -€7,245 | -47.3% |
| Taxes | 450/3 | €15,326 | €8,081 | -€7,245 | -47.3% |
| Other amounts payable | 47/48 | - | €43,840 | +€43,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,124 | €3,552 | +€1,428 | +67.3% |
| Other operating charges | 640/8 | €846 | €637 | -€209 | -24.7% |
| Gross operating margin | 9900 | €40,948 | €57,701 | +€16,753 | +40.9% |
| Operating profit (loss) | 9901 | €37,979 | €53,512 | +€15,534 | +40.9% |
| Financial income | 75/76B | €192 | €0 | -€192 | -100.0% |
| Recurring financial income | 75 | €192 | €0 | -€192 | -100.0% |
| Financial charges | 65/66B | €150 | €131 | -€19 | -12.8% |
| Recurring financial charges | 65 | €150 | €131 | -€19 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €38,020 | €53,381 | +€15,361 | +40.4% |
| Income taxes | 67/77 | €8,604 | €11,900 | +€3,297 | +38.3% |
| Profit (loss) for the period | 9904 | €29,417 | €41,481 | +€12,064 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,417 | €41,481 | +€12,064 | +41.0% |
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 28 October 2026 via checked.be.