LA DETENTE: 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.
LA DETENTE
Largest movements
- Receivables within one year -€25,056
down €25,056 (-21.7%), from €115,629 to €90,573
of which Trade receivables: -€33,330
- Tangible fixed assets -€8,878
down €8,878 (-34.1%), from €26,061 to €17,184
of which Plant, machinery and equipment: -€5,687
- Profit (loss) carried forward -€13,206
down €13,206 (-10.4%), from -€127,501 to -€140,708
- Other debts -€12,915
down €12,915 (-6.8%), from €190,015 to €177,101
- Short-term financial debts -€5,417
down €5,417 (-20.2%), from €26,767 to €21,350
- Trade debts -€5,336
down €5,336 (-23.7%), from €22,485 to €17,149
- Tax, wage and social debts +€1,814
up €1,814 (+38.8%), from €4,679 to €6,493
- Gross operating margin +€16,269
up €16,269 (+34.0%), from €47,858 to €64,127
- Financial income -€5,977
down €5,977 (-80.5%), from €7,428 to €1,451
of which Non-recurring financial income: -€6,025
- Taxes -€1,050
no longer reported in 2025 (was €1,050)
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 | €157,365 | €122,304 | -€35,061 | -22.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €39,157 | €30,280 | -€8,878 | -22.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €26,061 | €17,184 | -€8,878 | -34.1% |
| Plant, machinery and equipment | 23 | €20,346 | €14,659 | -€5,687 | -28.0% |
| Furniture and vehicles | 24 | €5,715 | €2,525 | -€3,191 | -55.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €13,096 | €13,096 | = | 0.0% |
| Current assets | 29/58 | €118,208 | €92,024 | -€26,183 | -22.2% |
| Amounts receivable within one year | 40/41 | €115,629 | €90,573 | -€25,056 | -21.7% |
| Trade receivables | 40 | €56,071 | €22,741 | -€33,330 | -59.4% |
| Other amounts receivable | 41 | €59,558 | €67,832 | +€8,274 | +13.9% |
| Cash at bank and in hand | 54/58 | €298 | €0 | -€298 | -100% |
| Deferred charges and accrued income | 490/1 | €2,281 | €1,451 | -€830 | -36.4% |
| Total equity and liabilities | 10/49 | €157,365 | €122,304 | -€35,061 | -22.3% |
| Equity | 10/15 | -€86,581 | -€99,788 | -€13,206 | -15.3% |
| Contributions | 10/11 | €40,920 | €40,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,501 | -€140,708 | -€13,206 | -10.4% |
| Amounts payable | 17/49 | €243,946 | €222,091 | -€21,855 | -9.0% |
| Amounts payable within one year | 42/48 | €243,946 | €222,091 | -€21,855 | -9.0% |
| Financial debts | 43 | €26,767 | €21,350 | -€5,417 | -20.2% |
| Credit institutions | 430/8 | €26,767 | €21,350 | -€5,417 | -20.2% |
| Trade debts | 44 | €22,485 | €17,149 | -€5,336 | -23.7% |
| Suppliers | 440/4 | €22,485 | €17,149 | -€5,336 | -23.7% |
| Taxes, remuneration and social security | 45 | €4,679 | €6,493 | +€1,814 | +38.8% |
| Taxes | 450/3 | €4,679 | €6,493 | +€1,814 | +38.8% |
| Other amounts payable | 47/48 | €190,015 | €177,101 | -€12,915 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,944 | €8,878 | -€66 | -0.7% |
| Other operating charges | 640/8 | €66,508 | €66,625 | +€117 | +0.2% |
| Gross operating margin | 9900 | €47,858 | €64,127 | +€16,269 | +34.0% |
| Operating profit (loss) | 9901 | -€27,595 | -€11,376 | +€16,218 | +58.8% |
| Financial income | 75/76B | €7,428 | €1,451 | -€5,977 | -80.5% |
| Recurring financial income | 75 | €1,403 | €1,451 | +€48 | +3.5% |
| Non-recurring financial income | 76B | €6,025 | - | -€6,025 | |
| Financial charges | 65/66B | €2,831 | €3,282 | +€450 | +15.9% |
| Recurring financial charges | 65 | €2,831 | €3,282 | +€450 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,998 | -€13,206 | +€9,792 | +42.6% |
| Income taxes | 67/77 | €1,050 | - | -€1,050 | |
| Profit (loss) for the period | 9904 | -€24,048 | -€13,206 | +€10,841 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,048 | -€13,206 | +€10,841 | +45.1% |
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 15 October 2026 via checked.be.