DTRS: 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.
DTRS
Largest movements
- Tangible fixed assets -€24,211
down €24,211 (-29.0%), from €83,424 to €59,212
of which Furniture and vehicles: -€14,592
- Receivables within one year +€9,333
up €9,333 (+202.7%), from €4,604 to €13,938
of which Trade receivables: +€10,954
- Current investments +€4,000
up €4,000 (+40.0%), from €10,000 to €14,000
- Cash -€3,671
down €3,671 (-55.7%), from €6,591 to €2,919
mainly Debts after one year (-€13,489) and Receivables within one year (-€9,333)
- Debts after one year -€13,489
down €13,489 (-31.4%), from €42,944 to €29,455
- Current portion of long-term debt -€3,133
down €3,133 (-18.8%), from €16,622 to €13,489
- Other debts +€2,628
up €2,628 (+539.5%), from €487 to €3,115
- Reserves +€1,763
up €1,763 (+9.5%), from €18,590 to €20,353
- Trade debts -€1,213
down €1,213 (-43.4%), from €2,795 to €1,582
- Depreciation -€10,538
down €10,538 (-49.3%), from €21,361 to €10,823
- Gross operating margin -€3,413
down €3,413 (-11.7%), from €29,213 to €25,800
- Taxes -€474
down €474 (-22.8%), from €2,084 to €1,610
- Other operating charges -€466
down €466 (-25.2%), from €1,853 to €1,387
- Financial charges -€342
down €342 (-19.1%), from €1,788 to €1,447
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,619 | €90,070 | -€14,549 | -13.9% |
| Fixed assets | 21/28 | €83,424 | €59,212 | -€24,211 | -29.0% |
| Tangible fixed assets | 22/27 | €83,424 | €59,212 | -€24,211 | -29.0% |
| Land and buildings | 22 | €54,749 | €48,188 | -€6,561 | -12.0% |
| Plant, machinery and equipment | 23 | €8,503 | €5,445 | -€3,058 | -36.0% |
| Furniture and vehicles | 24 | €20,171 | €5,579 | -€14,592 | -72.3% |
| Current assets | 29/58 | €21,195 | €30,857 | +€9,662 | +45.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,604 | €13,938 | +€9,333 | +202.7% |
| Trade receivables | 40 | €1,238 | €12,192 | +€10,954 | +884.5% |
| Other amounts receivable | 41 | €3,366 | €1,746 | -€1,620 | -48.1% |
| Current investments | 50/53 | €10,000 | €14,000 | +€4,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €6,591 | €2,919 | -€3,671 | -55.7% |
| Total equity and liabilities | 10/49 | €104,619 | €90,070 | -€14,549 | -13.9% |
| Equity | 10/15 | €33,590 | €35,353 | +€1,763 | +5.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €18,590 | €20,353 | +€1,763 | +9.5% |
| Distributable reserves | 133 | €18,590 | €20,353 | +€1,763 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €71,029 | €54,717 | -€16,313 | -23.0% |
| Amounts payable after more than one year | 17 | €42,944 | €29,455 | -€13,489 | -31.4% |
| Financial debts | 170/4 | €42,944 | €29,455 | -€13,489 | -31.4% |
| Amounts payable within one year | 42/48 | €28,085 | €25,261 | -€2,824 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €16,622 | €13,489 | -€3,133 | -18.8% |
| Financial debts | 43 | €2,332 | €2,306 | -€27 | -1.1% |
| Credit institutions | 430/8 | €1,793 | €503 | -€1,290 | -71.9% |
| Other loans | 439 | €539 | €1,803 | +€1,264 | +234.4% |
| Trade debts | 44 | €2,795 | €1,582 | -€1,213 | -43.4% |
| Suppliers | 440/4 | €2,795 | €1,582 | -€1,213 | -43.4% |
| Taxes, remuneration and social security | 45 | €5,849 | €4,769 | -€1,080 | -18.5% |
| Taxes | 450/3 | €5,849 | €4,769 | -€1,080 | -18.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €487 | €3,115 | +€2,628 | +539.5% |
| Remuneration, social security and pensions | 62 | €934 | €1,047 | +€113 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,361 | €10,823 | -€10,538 | -49.3% |
| Other operating charges | 640/8 | €1,853 | €1,387 | -€466 | -25.2% |
| Non-recurring operating charges | 66A | - | €7,730 | +€7,730 | |
| Gross operating margin | 9900 | €29,213 | €25,800 | -€3,413 | -11.7% |
| Operating profit (loss) | 9901 | €5,065 | €4,813 | -€252 | -5.0% |
| Financial income | 75/76B | €50 | €7 | -€43 | -86.2% |
| Recurring financial income | 75 | €50 | €7 | -€43 | -86.2% |
| Financial charges | 65/66B | €1,788 | €1,447 | -€342 | -19.1% |
| Recurring financial charges | 65 | €1,788 | €1,447 | -€342 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €3,326 | €3,373 | +€47 | +1.4% |
| Income taxes | 67/77 | €2,084 | €1,610 | -€474 | -22.8% |
| Profit (loss) for the period | 9904 | €1,243 | €1,763 | +€521 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,243 | €1,763 | +€521 | +41.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.