DTechture: 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.
DTechture
Largest movements
- Cash +€17,424
up €17,424 (+108%), from €16,187 to €33,611
mainly Net result for the year (+€27,221) and Depreciation (+€2,410)
- Receivables within one year +€13,183
up €13,183 (+135%), from €9,731 to €22,914
of which Trade receivables: +€13,649
- Tangible fixed assets -€2,410
down €2,410 (-31.4%), from €7,672 to €5,262
of which Plant, machinery and equipment: -€1,869
- Deferred charges and accrued income +€1,515
up €1,515 (+107%), from €1,414 to €2,928
- Reserves +€26,388
up €26,388 (+258%), from €10,225 to €36,612
- Tax, wage and social debts +€1,618
up €1,618 (+50.8%), from €3,184 to €4,802
- Trade debts +€1,562
up €1,562 (+98.5%), from €1,586 to €3,148
- Other debts +€870
up €870 (+6.1%), from €14,283 to €15,153
- Advances received -€726
down €726 (-100%), from €726 to €0
- Gross operating margin +€23,936
up €23,936 (+150%), from €15,978 to €39,914
- Taxes +€4,266
up €4,266 (+149%), from €2,869 to €7,135
- Financial charges +€1,857
up €1,857 (+144%), from €1,291 to €3,148
- Depreciation +€1,567
up €1,567 (+186%), from €843 to €2,410
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 | €35,004 | €64,715 | +€29,711 | +84.9% |
| Fixed assets | 21/28 | €7,672 | €5,262 | -€2,410 | -31.4% |
| Tangible fixed assets | 22/27 | €7,672 | €5,262 | -€2,410 | -31.4% |
| Plant, machinery and equipment | 23 | €6,412 | €4,543 | -€1,869 | -29.1% |
| Furniture and vehicles | 24 | €1,259 | €719 | -€541 | -43.0% |
| Current assets | 29/58 | €27,332 | €59,453 | +€32,121 | +118% |
| Amounts receivable within one year | 40/41 | €9,731 | €22,914 | +€13,183 | +135% |
| Trade receivables | 40 | €9,265 | €22,914 | +€13,649 | +147% |
| Other amounts receivable | 41 | €466 | €0 | -€466 | -100% |
| Cash at bank and in hand | 54/58 | €16,187 | €33,611 | +€17,424 | +108% |
| Deferred charges and accrued income | 490/1 | €1,414 | €2,928 | +€1,515 | +107% |
| Total equity and liabilities | 10/49 | €35,004 | €64,715 | +€29,711 | +84.9% |
| Equity | 10/15 | €15,225 | €41,612 | +€26,388 | +173% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,225 | €36,612 | +€26,388 | +258% |
| Distributable reserves | 133 | €10,225 | €36,612 | +€26,388 | +258% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,779 | €23,103 | +€3,324 | +16.8% |
| Amounts payable within one year | 42/48 | €19,779 | €23,103 | +€3,324 | +16.8% |
| Trade debts | 44 | €1,586 | €3,148 | +€1,562 | +98.5% |
| Suppliers | 440/4 | €1,586 | €3,148 | +€1,562 | +98.5% |
| Advances received on contracts in progress | 46 | €726 | €0 | -€726 | -100% |
| Taxes, remuneration and social security | 45 | €3,184 | €4,802 | +€1,618 | +50.8% |
| Taxes | 450/3 | €3,184 | €4,802 | +€1,618 | +50.8% |
| Other amounts payable | 47/48 | €14,283 | €15,153 | +€870 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €2,410 | +€1,567 | +186% |
| Gross operating margin | 9900 | €15,978 | €39,914 | +€23,936 | +150% |
| Operating profit (loss) | 9901 | €15,134 | €37,504 | +€22,369 | +148% |
| Financial charges | 65/66B | €1,291 | €3,148 | +€1,857 | +144% |
| Recurring financial charges | 65 | €1,291 | €3,148 | +€1,857 | +144% |
| Profit (loss) for the period before taxes | 9903 | €13,843 | €34,356 | +€20,512 | +148% |
| Income taxes | 67/77 | €2,869 | €7,135 | +€4,266 | +149% |
| Profit (loss) for the period | 9904 | €10,975 | €27,221 | +€16,246 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €10,975 | €27,221 | +€16,246 | +148% |
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 31 October 2026 via checked.be.