DTAE: 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.
DTAE
Largest movements
- Cash -€25,305
down €25,305 (-23.4%), from €108,089 to €82,784
mainly Contributions, distributions and other (-€156,000) and Receivables within one year (-€10,628)
- Receivables within one year +€10,628
up €10,628 (+40.2%), from €26,420 to €37,048
of which Trade receivables: +€7,208
- Tangible fixed assets -€10,457
down €10,457 (-20.6%), from €50,753 to €40,296
of which Furniture and vehicles: -€11,727
- Deferred charges and accrued income +€2,769
up €2,769 (+184%), from €1,507 to €4,276
- Reserves -€54,868
down €54,868 (-76.9%), from €71,372 to €16,504
- Other debts +€46,467
up €46,467 (+45.8%), from €101,490 to €147,957
- Debts after one year -€10,056
down €10,056 (-41.7%), from €24,101 to €14,045
- Tax, wage and social debts -€3,662
down €3,662 (-65.9%), from €5,561 to €1,899
- Gross operating margin +€5,769
up €5,769 (+4.3%), from €134,800 to €140,568
- Depreciation +€3,921
up €3,921 (+49.7%), from €7,882 to €11,803
- Taxes +€1,412
up €1,412 (+5.3%), from €26,768 to €28,180
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 | €231,702 | €209,337 | -€22,365 | -9.7% |
| Fixed assets | 21/28 | €50,753 | €40,296 | -€10,457 | -20.6% |
| Tangible fixed assets | 22/27 | €50,753 | €40,296 | -€10,457 | -20.6% |
| Plant, machinery and equipment | 23 | - | €1,270 | +€1,270 | |
| Furniture and vehicles | 24 | €50,753 | €39,026 | -€11,727 | -23.1% |
| Current assets | 29/58 | €180,949 | €169,040 | -€11,908 | -6.6% |
| Amounts receivable within one year | 40/41 | €26,420 | €37,048 | +€10,628 | +40.2% |
| Trade receivables | 40 | €26,362 | €33,570 | +€7,208 | +27.3% |
| Other amounts receivable | 41 | €57 | €3,478 | +€3,421 | +5,951% |
| Current investments | 50/53 | €44,933 | €44,933 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,089 | €82,784 | -€25,305 | -23.4% |
| Deferred charges and accrued income | 490/1 | €1,507 | €4,276 | +€2,769 | +184% |
| Total equity and liabilities | 10/49 | €231,702 | €209,337 | -€22,365 | -9.7% |
| Equity | 10/15 | €89,972 | €35,104 | -€54,868 | -61.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,372 | €16,504 | -€54,868 | -76.9% |
| Distributable reserves | 133 | €71,372 | €16,504 | -€54,868 | -76.9% |
| Amounts payable | 17/49 | €141,729 | €174,232 | +€32,503 | +22.9% |
| Amounts payable after more than one year | 17 | €24,101 | €14,045 | -€10,056 | -41.7% |
| Financial debts | 170/4 | €24,101 | €14,045 | -€10,056 | -41.7% |
| Amounts payable within one year | 42/48 | €117,628 | €160,188 | +€42,560 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €9,665 | €10,056 | +€391 | +4.0% |
| Trade debts | 44 | €912 | €275 | -€637 | -69.8% |
| Suppliers | 440/4 | €912 | €275 | -€637 | -69.8% |
| Taxes, remuneration and social security | 45 | €5,561 | €1,899 | -€3,662 | -65.9% |
| Taxes | 450/3 | €5,561 | €1,899 | -€3,662 | -65.9% |
| Other amounts payable | 47/48 | €101,490 | €147,957 | +€46,467 | +45.8% |
| Non-recurring operating income | 76A | €1,168 | - | -€1,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,882 | €11,803 | +€3,921 | +49.7% |
| Other operating charges | 640/8 | €1,184 | €1,094 | -€90 | -7.6% |
| Gross operating margin | 9900 | €134,800 | €140,568 | +€5,769 | +4.3% |
| Operating profit (loss) | 9901 | €125,734 | €127,672 | +€1,938 | +1.5% |
| Financial income | 75/76B | €2,854 | €2,942 | +€88 | +3.1% |
| Recurring financial income | 75 | €2,854 | €2,942 | +€88 | +3.1% |
| Financial charges | 65/66B | €1,501 | €1,301 | -€200 | -13.3% |
| Recurring financial charges | 65 | €1,501 | €1,301 | -€200 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €127,087 | €129,312 | +€2,226 | +1.8% |
| Income taxes | 67/77 | €26,768 | €28,180 | +€1,412 | +5.3% |
| Profit (loss) for the period | 9904 | €100,319 | €101,132 | +€813 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €100,319 | €101,132 | +€813 | +0.8% |
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 16 October 2026 via checked.be.