DTS BEHEER: 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.
DTS BEHEER
Largest movements
- Receivables within one year -€49,123
down €49,123 (-95.0%), from €51,720 to €2,597
of which Trade receivables: -€49,555
- Tangible fixed assets +€19,941
up €19,941 (+329.9%), from €6,044 to €25,985
- Cash -€12,601
down €12,601 (-97.3%), from €12,955 to €355
mainly Investment in fixed assets (net) (-€27,350) and Net result for the year (-€25,371)
- Deferred charges and accrued income -€1,583
down €1,583 (-66.3%), from €2,389 to €806
- Profit (loss) carried forward -€25,371
new in 2025: -€25,371
- Tax, wage and social debts -€9,014
down €9,014 (-66.6%), from €13,528 to €4,514
- Other debts -€8,173
down €8,173 (-95.3%), from €8,572 to €399
- Accrued charges and deferred income -€823
down €823 (-95.3%), from €864 to €41
- Gross operating margin -€34,689
down €34,689, from €17,505 to -€17,184
- Depreciation +€5,176
up €5,176 (+231.8%), from €2,233 to €7,409
- Taxes -€2,939
down €2,939 (-100.0%), from €2,939 to €0
- Other operating charges -€857
down €857 (-55.8%), from €1,536 to €679
- Financial charges -€833
down €833 (-89.3%), from €933 to €100
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 | €73,109 | €29,743 | -€43,366 | -59.3% |
| Fixed assets | 21/28 | €6,044 | €25,985 | +€19,941 | +329.9% |
| Tangible fixed assets | 22/27 | €6,044 | €25,985 | +€19,941 | +329.9% |
| Furniture and vehicles | 24 | €6,044 | €25,985 | +€19,941 | +329.9% |
| Current assets | 29/58 | €67,065 | €3,758 | -€63,307 | -94.4% |
| Amounts receivable within one year | 40/41 | €51,720 | €2,597 | -€49,123 | -95.0% |
| Trade receivables | 40 | €51,562 | €2,007 | -€49,555 | -96.1% |
| Other amounts receivable | 41 | €158 | €590 | +€432 | +272.9% |
| Cash at bank and in hand | 54/58 | €12,955 | €355 | -€12,601 | -97.3% |
| Deferred charges and accrued income | 490/1 | €2,389 | €806 | -€1,583 | -66.3% |
| Total equity and liabilities | 10/49 | €73,109 | €29,743 | -€43,366 | -59.3% |
| Equity | 10/15 | €45,931 | €20,560 | -€25,371 | -55.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €35,931 | €35,931 | = | 0.0% |
| Distributable reserves | 133 | €35,931 | €35,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,371 | -€25,371 | |
| Amounts payable | 17/49 | €27,178 | €9,183 | -€17,995 | -66.2% |
| Amounts payable within one year | 42/48 | €26,314 | €9,142 | -€17,172 | -65.3% |
| Trade debts | 44 | €4,214 | €4,229 | +€16 | +0.4% |
| Suppliers | 440/4 | €4,214 | €4,229 | +€16 | +0.4% |
| Taxes, remuneration and social security | 45 | €13,528 | €4,514 | -€9,014 | -66.6% |
| Taxes | 450/3 | €13,528 | €4,514 | -€9,014 | -66.6% |
| Other amounts payable | 47/48 | €8,572 | €399 | -€8,173 | -95.3% |
| Accrued charges and deferred income | 492/3 | €864 | €41 | -€823 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,233 | €7,409 | +€5,176 | +231.8% |
| Other operating charges | 640/8 | €1,536 | €679 | -€857 | -55.8% |
| Gross operating margin | 9900 | €17,505 | -€17,184 | -€34,689 | |
| Operating profit (loss) | 9901 | €13,737 | -€25,272 | -€39,008 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €933 | €100 | -€833 | -89.3% |
| Recurring financial charges | 65 | €933 | €100 | -€833 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €12,804 | -€25,371 | -€38,175 | |
| Income taxes | 67/77 | €2,939 | €0 | -€2,939 | -100.0% |
| Profit (loss) for the period | 9904 | €9,865 | -€25,371 | -€35,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,865 | -€25,371 | -€35,236 |
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 10 October 2026 via checked.be.