F.Detry.Consult.: 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.
F.Detry.Consult.
Largest movements
- Receivables within one year -€36,838
down €36,838 (-68.8%), from €53,513 to €16,675
of which Trade receivables: -€36,475
- Cash +€31,963
up €31,963 (+31.1%), from €102,934 to €134,897
mainly Net result for the year (+€86,958) and Depreciation (+€45,137)
- Debts after one year -€45,097
down €45,097 (-7.3%), from €619,679 to €574,581
- Other debts +€42,363
up €42,363 (+73.3%), from €57,786 to €100,149
- Profit (loss) carried forward -€13,042
down €13,042 (-6.8%), from €191,792 to €178,750
- Depreciation +€21,034
up €21,034 (+87.3%), from €24,103 to €45,137
- Financial charges +€5,631
up €5,631 (+31.0%), from €18,140 to €23,771
- Gross operating margin +€4,053
up €4,053 (+2.2%), from €180,650 to €184,703
- Taxes +€3,243
up €3,243 (+14.9%), from €21,747 to €24,990
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 | €934,267 | €930,435 | -€3,833 | -0.4% |
| Fixed assets | 21/28 | €777,745 | €777,549 | -€196 | 0.0% |
| Tangible fixed assets | 22/27 | €777,745 | €777,549 | -€196 | 0.0% |
| Land and buildings | 22 | €769,679 | €760,148 | -€9,531 | -1.2% |
| Furniture and vehicles | 24 | €8,067 | €17,401 | +€9,335 | +115.7% |
| Current assets | 29/58 | €156,522 | €152,886 | -€3,636 | -2.3% |
| Amounts receivable within one year | 40/41 | €53,513 | €16,675 | -€36,838 | -68.8% |
| Trade receivables | 40 | €41,140 | €4,665 | -€36,475 | -88.7% |
| Other amounts receivable | 41 | €12,373 | €12,010 | -€362 | -2.9% |
| Cash at bank and in hand | 54/58 | €102,934 | €134,897 | +€31,963 | +31.1% |
| Deferred charges and accrued income | 490/1 | €76 | €1,314 | +€1,239 | +1635.5% |
| Total equity and liabilities | 10/49 | €934,267 | €930,435 | -€3,833 | -0.4% |
| Equity | 10/15 | €196,792 | €183,750 | -€13,042 | -6.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,792 | €178,750 | -€13,042 | -6.8% |
| Amounts payable | 17/49 | €737,475 | €746,684 | +€9,209 | +1.2% |
| Amounts payable after more than one year | 17 | €619,679 | €574,581 | -€45,097 | -7.3% |
| Financial debts | 170/4 | €619,679 | €574,581 | -€45,097 | -7.3% |
| Amounts payable within one year | 42/48 | €117,797 | €172,103 | +€54,307 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €43,527 | €45,097 | +€1,570 | +3.6% |
| Financial debts | 43 | €0 | €8,594 | +€8,594 | |
| Credit institutions | 430/8 | €0 | €8,594 | +€8,594 | |
| Trade debts | 44 | €6,909 | €4,212 | -€2,697 | -39.0% |
| Suppliers | 440/4 | €6,909 | €4,212 | -€2,697 | -39.0% |
| Taxes, remuneration and social security | 45 | €9,574 | €14,051 | +€4,477 | +46.8% |
| Taxes | 450/3 | €9,574 | €14,051 | +€4,477 | +46.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €57,786 | €100,149 | +€42,363 | +73.3% |
| Non-recurring operating income | 76A | €329 | - | -€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,103 | €45,137 | +€21,034 | +87.3% |
| Other operating charges | 640/8 | €3,463 | €3,848 | +€385 | +11.1% |
| Gross operating margin | 9900 | €180,650 | €184,703 | +€4,053 | +2.2% |
| Operating profit (loss) | 9901 | €153,084 | €135,719 | -€17,366 | -11.3% |
| Financial charges | 65/66B | €18,140 | €23,771 | +€5,631 | +31.0% |
| Recurring financial charges | 65 | €18,140 | €23,771 | +€5,631 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €134,944 | €111,948 | -€22,997 | -17.0% |
| Income taxes | 67/77 | €21,747 | €24,990 | +€3,243 | +14.9% |
| Profit (loss) for the period | 9904 | €113,197 | €86,958 | -€26,239 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €113,197 | €86,958 | -€26,239 | -23.2% |
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 12 October 2026 via checked.be.