DTA PROJECTS: what changed
Two fiscal 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.
What changed
DTA PROJECTS
NACE 43.320, Joinery installation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,676
2024 · €96,042-€60,366
Equity
€1.2m
2024 · €1.2m+€10,676
Cash
€584,872
2024 · €83,445+€501,427
Balance sheet total
€2.3m
2024 · €2.3m-€23,216
Largest movements
Assets
- Cash +€501,427
up €501,427 (+600.9%), from €83,445 to €584,872
mainly Receivables within one year (+€491,511) and Depreciation (+€105,993)
- Receivables within one year -€491,511
down €491,511 (-39.3%), from €1.3m to €760,154
of which Trade receivables: -€541,744
- Tangible fixed assets -€70,225
down €70,225 (-10.8%), from €648,461 to €578,236
- Deferred charges and accrued income +€40,690
up €40,690 (+1267.0%), from €3,211 to €43,902
Equity and liabilities
- Short-term financial debts -€122,983
down €122,983 (-98.0%), from €125,502 to €2,519
- Trade debts +€103,677
up €103,677 (+25.4%), from €408,674 to €512,351
- Debts after one year -€56,886
down €56,886 (-16.0%), from €354,605 to €297,719
- Other debts +€35,093
up €35,093 (+2117.1%), from €1,658 to €36,750
- Tax, wage and social debts +€23,750
up €23,750 (+17.0%), from €139,508 to €163,258
of which Remuneration and social security: +€98,225
Income statement
- Gross operating margin -€87,209
down €87,209 (-4.3%), from €2.0m to €1.9m
- Staff costs -€51,927
down €51,927 (-2.9%), from €1.8m to €1.7m
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.
Result 2024
€96,042
Gross operating margin
-€87,209
Staff costs
+€51,927
Depreciation
-€15,373
Other operating charges
-€13,742
Financial income
+€3,226
Financial charges
+€89
Taxes
+€716
Result 2025
€35,676
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.
From operations
+€758,472
Investment
-€35,768
Financing
-€221,278
Cash 2024
€83,445
From operations (derived)
+€758,472
Net result for the year
+€35,676
Depreciation
+€105,993
Stocks and contracts
+€3,597
Receivables within one year
+€491,511
Deferred charges and accrued income
-€40,690
Provisions
-€134
Trade debts
+€103,677
Tax, wage and social debts
+€23,750
Other debts
+€35,093
Investment (derived)
-€35,768
Investment in fixed assets (net)
-€35,768
Financing
-€221,278
Debts after one year
-€56,886
Current portion of long-term debt
-€16,408
Short-term financial debts
-€122,983
Contributions, distributions and other
-€25,000
Cash 2025
€584,872
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,297,462 | €2,274,246 | -€23,216 | -1.0% |
| Fixed assets | 21/28 | €648,511 | €578,286 | -€70,225 | -10.8% |
| Tangible fixed assets | 22/27 | €648,461 | €578,236 | -€70,225 | -10.8% |
| Land and buildings | 22 | €370,832 | €352,718 | -€18,114 | -4.9% |
| Plant, machinery and equipment | 23 | €116,187 | €88,452 | -€27,736 | -23.9% |
| Furniture and vehicles | 24 | €108,798 | €95,743 | -€13,054 | -12.0% |
| Other tangible fixed assets | 26 | €52,644 | €41,323 | -€11,321 | -21.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,648,951 | €1,695,960 | +€47,009 | +2.9% |
| Amounts receivable after more than one year | 29 | €22,500 | €22,500 | = | 0.0% |
| Other amounts receivable | 291 | €22,500 | €22,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €288,129 | €284,532 | -€3,597 | -1.2% |
| Stocks | 30/36 | €288,129 | €284,532 | -€3,597 | -1.2% |
| Amounts receivable within one year | 40/41 | €1,251,665 | €760,154 | -€491,511 | -39.3% |
| Trade receivables | 40 | €1,222,523 | €680,779 | -€541,744 | -44.3% |
| Other amounts receivable | 41 | €29,142 | €79,375 | +€50,233 | +172.4% |
| Cash at bank and in hand | 54/58 | €83,445 | €584,872 | +€501,427 | +600.9% |
| Deferred charges and accrued income | 490/1 | €3,211 | €43,902 | +€40,690 | +1267.0% |
| Total equity and liabilities | 10/49 | €2,297,462 | €2,274,246 | -€23,216 | -1.0% |
| Equity | 10/15 | €1,162,564 | €1,173,240 | +€10,676 | +0.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €14,067 | €13,664 | -€403 | -2.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,567 | €11,164 | -€403 | -3.5% |
| Profit (loss) carried forward | 14 | €1,123,497 | €1,134,576 | +€11,079 | +1.0% |
| Provisions and deferred taxes | 16 | €1,176 | €1,041 | -€134 | -11.4% |
| Deferred taxes | 168 | €1,176 | €1,041 | -€134 | -11.4% |
| Amounts payable | 17/49 | €1,133,723 | €1,099,965 | -€33,758 | -3.0% |
| Amounts payable after more than one year | 17 | €354,605 | €297,719 | -€56,886 | -16.0% |
| Financial debts | 170/4 | €354,605 | €297,719 | -€56,886 | -16.0% |
| Amounts payable within one year | 42/48 | €779,117 | €802,246 | +€23,128 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €103,776 | €87,368 | -€16,408 | -15.8% |
| Financial debts | 43 | €125,502 | €2,519 | -€122,983 | -98.0% |
| Credit institutions | 430/8 | €125,502 | €2,519 | -€122,983 | -98.0% |
| Trade debts | 44 | €408,674 | €512,351 | +€103,677 | +25.4% |
| Suppliers | 440/4 | €408,674 | €512,351 | +€103,677 | +25.4% |
| Taxes, remuneration and social security | 45 | €139,508 | €163,258 | +€23,750 | +17.0% |
| Taxes | 450/3 | €99,465 | €24,990 | -€74,475 | -74.9% |
| Remuneration and social security | 454/9 | €40,044 | €138,268 | +€98,225 | +245.3% |
| Other amounts payable | 47/48 | €1,658 | €36,750 | +€35,093 | +2117.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,768,801 | €1,716,873 | -€51,927 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,619 | €105,993 | +€15,373 | +17.0% |
| Other operating charges | 640/8 | €12,836 | €26,578 | +€13,742 | +107.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,015,620 | €1,928,410 | -€87,209 | -4.3% |
| Operating profit (loss) | 9901 | €143,364 | €78,967 | -€64,397 | -44.9% |
| Financial income | 75/76B | €121 | €3,347 | +€3,226 | +2665.7% |
| Recurring financial income | 75 | €121 | €3,347 | +€3,226 | +2665.7% |
| Financial charges | 65/66B | €20,936 | €20,846 | -€89 | -0.4% |
| Recurring financial charges | 65 | €20,936 | €20,846 | -€89 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €122,549 | €61,468 | -€61,081 | -49.8% |
| Transfer from deferred taxes | 780 | €134 | €134 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €26,642 | €25,926 | -€716 | -2.7% |
| Profit (loss) for the period | 9904 | €96,042 | €35,676 | -€60,366 | -62.9% |
| Transfer from tax-exempt reserves | 789 | €403 | €403 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €96,445 | €36,079 | -€60,366 | -62.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.