DTT COMMERCIALS: 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.
DTT COMMERCIALS
Largest movements
- Tangible fixed assets -€72,778
down €72,778 (-4.7%), from €1.5m to €1.5m
of which Land and buildings: -€70,104
- Cash -€33,693
down €33,693 (-20.3%), from €165,949 to €132,256
mainly Contributions, distributions and other (-€168,597) and Debts after one year (-€56,933)
- Debts after one year -€56,933
down €56,933 (-56.6%), from €100,566 to €43,633
- Reserves -€28,921
down €28,921 (-2.0%), from €1.4m to €1.4m
of which Distributable reserves: -€25,159
- Gross operating margin -€33,528
down €33,528 (-8.3%), from €405,560 to €372,031
- Taxes +€32,460
up €32,460 (+46.0%), from €70,551 to €103,011
- Depreciation +€6,491
up €6,491 (+6.0%), from €108,738 to €115,229
- Staff costs +€5,173
up €5,173 (+279%), from €1,853 to €7,026
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 | €1,813,247 | €1,705,420 | -€107,827 | -5.9% |
| Fixed assets | 21/28 | €1,535,091 | €1,462,313 | -€72,778 | -4.7% |
| Tangible fixed assets | 22/27 | €1,535,091 | €1,462,313 | -€72,778 | -4.7% |
| Land and buildings | 22 | €1,366,763 | €1,296,659 | -€70,104 | -5.1% |
| Plant, machinery and equipment | 23 | €2,831 | €1,791 | -€1,039 | -36.7% |
| Furniture and vehicles | 24 | €165,497 | €163,863 | -€1,635 | -1.0% |
| Current assets | 29/58 | €278,156 | €243,107 | -€35,048 | -12.6% |
| Stocks and contracts in progress | 3 | €703 | €703 | = | 0.0% |
| Stocks | 30/36 | €703 | €703 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €111,504 | €110,149 | -€1,355 | -1.2% |
| Trade receivables | 40 | €111,504 | €109,881 | -€1,623 | -1.5% |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Cash at bank and in hand | 54/58 | €165,949 | €132,256 | -€33,693 | -20.3% |
| Total equity and liabilities | 10/49 | €1,813,247 | €1,705,420 | -€107,827 | -5.9% |
| Equity | 10/15 | €1,588,861 | €1,559,940 | -€28,921 | -1.8% |
| Contributions | 10/11 | €160,180 | €160,180 | = | 0.0% |
| Reserves | 13 | €1,428,681 | €1,399,760 | -€28,921 | -2.0% |
| Non-distributable reserves | 130/1 | €16,638 | €16,638 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,638 | €16,638 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,565 | €42,803 | -€3,762 | -8.1% |
| Distributable reserves | 133 | €1,365,478 | €1,340,319 | -€25,159 | -1.8% |
| Provisions and deferred taxes | 16 | €11,709 | €10,129 | -€1,580 | -13.5% |
| Deferred taxes | 168 | €11,709 | €10,129 | -€1,580 | -13.5% |
| Amounts payable | 17/49 | €212,677 | €135,351 | -€77,326 | -36.4% |
| Amounts payable after more than one year | 17 | €100,566 | €43,633 | -€56,933 | -56.6% |
| Financial debts | 170/4 | €100,566 | €43,633 | -€56,933 | -56.6% |
| Amounts payable within one year | 42/48 | €112,111 | €91,718 | -€20,393 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €55,541 | €61,817 | +€6,276 | +11.3% |
| Trade debts | 44 | €5,166 | €1,268 | -€3,897 | -75.4% |
| Suppliers | 440/4 | €5,166 | €1,268 | -€3,897 | -75.4% |
| Taxes, remuneration and social security | 45 | €40,974 | €28,632 | -€12,342 | -30.1% |
| Taxes | 450/3 | €40,912 | €28,632 | -€12,280 | -30.0% |
| Remuneration and social security | 454/9 | €62 | - | -€62 | |
| Other amounts payable | 47/48 | €10,430 | €1 | -€10,429 | -100.0% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €1,853 | €7,026 | +€5,173 | +279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,738 | €115,229 | +€6,491 | +6.0% |
| Other operating charges | 640/8 | €8,283 | €8,670 | +€387 | +4.7% |
| Gross operating margin | 9900 | €405,560 | €372,031 | -€33,528 | -8.3% |
| Operating profit (loss) | 9901 | €286,686 | €241,106 | -€45,580 | -15.9% |
| Financial income | 75/76B | €599 | €74 | -€524 | -87.6% |
| Recurring financial income | 75 | €599 | €74 | -€524 | -87.6% |
| Financial charges | 65/66B | €4,875 | €3,835 | -€1,040 | -21.3% |
| Recurring financial charges | 65 | €4,875 | €3,835 | -€1,040 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €282,409 | €237,346 | -€45,064 | -16.0% |
| Transfer from deferred taxes | 780 | €1,580 | €5,342 | +€3,762 | +238% |
| Income taxes | 67/77 | €70,551 | €103,011 | +€32,460 | +46.0% |
| Profit (loss) for the period | 9904 | €213,439 | €139,677 | -€73,762 | -34.6% |
| Transfer from tax-exempt reserves | 789 | €3,762 | - | -€3,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €217,200 | €139,677 | -€77,524 | -35.7% |
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 24 October 2026 via checked.be.