DTA: 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.
DTA
Largest movements
- Receivables within one year -€10,229
down €10,229 (-13.1%), from €78,356 to €68,127
of which Trade receivables: -€8,822
- Cash -€2,312
down €2,312 (-100%), from €2,312 to €0
mainly Trade debts (-€8,067) and Net result for the year (-€5,686)
- Tangible fixed assets -€1,301
down €1,301 (-50.0%), from €2,603 to €1,302
of which Plant, machinery and equipment: -€657
- Trade debts -€8,067
down €8,067 (-89.4%), from €9,026 to €959
- Other debts -€4,904
down €4,904 (-8.8%), from €55,848 to €50,944
- Profit (loss) carried forward -€2,422
down €2,422 (-94.7%), from €2,557 to €134
- Short-term financial debts +€1,339
up €1,339 (+42,244%), from €3 to €1,342
- Gross operating margin -€21,770
down €21,770 (-95.5%), from €22,791 to €1,021
- Write-downs +€4,588
new in 2025: €4,588
- Taxes -€1,348
down €1,348 (-100%), from €1,348 to €0
- Other operating charges -€1,105
down €1,105 (-69.8%), from €1,584 to €478
- Financial charges -€1,062
down €1,062 (-71.9%), from €1,477 to €415
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 | €83,573 | €69,726 | -€13,848 | -16.6% |
| Fixed assets | 21/28 | €2,738 | €1,437 | -€1,301 | -47.5% |
| Tangible fixed assets | 22/27 | €2,603 | €1,302 | -€1,301 | -50.0% |
| Plant, machinery and equipment | 23 | €1,342 | €685 | -€657 | -48.9% |
| Furniture and vehicles | 24 | €1,261 | €616 | -€644 | -51.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €80,836 | €68,289 | -€12,547 | -15.5% |
| Amounts receivable within one year | 40/41 | €78,356 | €68,127 | -€10,229 | -13.1% |
| Trade receivables | 40 | €74,849 | €66,027 | -€8,822 | -11.8% |
| Other amounts receivable | 41 | €3,507 | €2,100 | -€1,407 | -40.1% |
| Cash at bank and in hand | 54/58 | €2,312 | €0 | -€2,312 | -100% |
| Deferred charges and accrued income | 490/1 | €168 | €162 | -€7 | -3.9% |
| Total equity and liabilities | 10/49 | €83,573 | €69,726 | -€13,848 | -16.6% |
| Equity | 10/15 | €9,377 | €6,954 | -€2,422 | -25.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,557 | €134 | -€2,422 | -94.7% |
| Amounts payable | 17/49 | €74,197 | €62,771 | -€11,425 | -15.4% |
| Amounts payable within one year | 42/48 | €73,457 | €61,623 | -€11,834 | -16.1% |
| Financial debts | 43 | €3 | €1,342 | +€1,339 | +42,244% |
| Credit institutions | 430/8 | €3 | €1,342 | +€1,339 | +42,244% |
| Trade debts | 44 | €9,026 | €959 | -€8,067 | -89.4% |
| Suppliers | 440/4 | €9,026 | €959 | -€8,067 | -89.4% |
| Advances received on contracts in progress | 46 | €240 | €0 | -€240 | -100% |
| Taxes, remuneration and social security | 45 | €8,340 | €8,378 | +€37 | +0.4% |
| Taxes | 450/3 | €8,340 | €8,378 | +€37 | +0.4% |
| Other amounts payable | 47/48 | €55,848 | €50,944 | -€4,904 | -8.8% |
| Accrued charges and deferred income | 492/3 | €740 | €1,148 | +€409 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,633 | €1,301 | -€332 | -20.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,588 | +€4,588 | |
| Other operating charges | 640/8 | €1,584 | €478 | -€1,105 | -69.8% |
| Gross operating margin | 9900 | €22,791 | €1,021 | -€21,770 | -95.5% |
| Operating profit (loss) | 9901 | €19,575 | -€5,346 | -€24,921 | |
| Financial income | 75/76B | €16 | €75 | +€60 | +382% |
| Recurring financial income | 75 | €16 | €75 | +€60 | +382% |
| Financial charges | 65/66B | €1,477 | €415 | -€1,062 | -71.9% |
| Recurring financial charges | 65 | €1,477 | €415 | -€1,062 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €18,113 | -€5,686 | -€23,799 | |
| Income taxes | 67/77 | €1,348 | €0 | -€1,348 | -100% |
| Profit (loss) for the period | 9904 | €16,765 | -€5,686 | -€22,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,765 | -€5,686 | -€22,451 |
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 19 October 2026 via checked.be.