William Detry Development: 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.
William Detry Development
Largest movements
- Tangible fixed assets +€24,883
up €24,883 (+133.6%), from €18,630 to €43,513
of which Furniture and vehicles: +€26,443
- Cash +€12,947
up €12,947 (+86.8%), from €14,922 to €27,869
mainly Net result for the year (+€30,112) and Tax, wage and social debts (+€13,142)
- Receivables within one year -€6,050
no longer reported in 2025 (was €6,050)
of which Trade receivables: -€6,050
- Deferred charges and accrued income +€1,861
up €1,861 (+461.2%), from €404 to €2,264
- Profit (loss) carried forward +€20,112
up €20,112, from €0 to €20,112
- Other debts -€14,709
down €14,709 (-43.9%), from €33,540 to €18,831
- Tax, wage and social debts +€13,142
up €13,142 (+242.4%), from €5,422 to €18,564
- Debts after one year +€10,235
new in 2025: €10,235
- Current portion of long-term debt +€4,765
up €4,765, from €0 to €4,765
- Gross operating margin +€40,611
up €40,611 (+564.9%), from €7,189 to €47,800
- Taxes +€12,172
up €12,172 (+6084.3%), from €200 to €12,372
- Depreciation -€4,489
down €4,489 (-50.1%), from €8,962 to €4,474
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 | €40,005 | €73,646 | +€33,641 | +84.1% |
| Fixed assets | 21/28 | €18,630 | €43,513 | +€24,883 | +133.6% |
| Tangible fixed assets | 22/27 | €18,630 | €43,513 | +€24,883 | +133.6% |
| Land and buildings | 22 | €8,116 | €7,059 | -€1,056 | -13.0% |
| Plant, machinery and equipment | 23 | €3,170 | €2,666 | -€504 | -15.9% |
| Furniture and vehicles | 24 | €7,344 | €33,787 | +€26,443 | +360.1% |
| Current assets | 29/58 | €21,376 | €30,133 | +€8,758 | +41.0% |
| Amounts receivable within one year | 40/41 | €6,050 | - | -€6,050 | |
| Trade receivables | 40 | €6,050 | - | -€6,050 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,922 | €27,869 | +€12,947 | +86.8% |
| Deferred charges and accrued income | 490/1 | €404 | €2,264 | +€1,861 | +461.2% |
| Total equity and liabilities | 10/49 | €40,005 | €73,646 | +€33,641 | +84.1% |
| Equity | 10/15 | €1 | €20,113 | +€20,112 | +2011240.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €20,112 | +€20,112 | |
| Amounts payable | 17/49 | €40,004 | €53,533 | +€13,528 | +33.8% |
| Amounts payable after more than one year | 17 | - | €10,235 | +€10,235 | |
| Financial debts | 170/4 | - | €10,235 | +€10,235 | |
| Amounts payable within one year | 42/48 | €40,004 | €43,298 | +€3,293 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €4,765 | +€4,765 | |
| Trade debts | 44 | €1,042 | €1,138 | +€95 | +9.1% |
| Suppliers | 440/4 | €1,042 | €1,138 | +€95 | +9.1% |
| Taxes, remuneration and social security | 45 | €5,422 | €18,564 | +€13,142 | +242.4% |
| Taxes | 450/3 | €5,422 | €18,564 | +€13,142 | +242.4% |
| Other amounts payable | 47/48 | €33,540 | €18,831 | -€14,709 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,962 | €4,474 | -€4,489 | -50.1% |
| Other operating charges | 640/8 | €796 | €742 | -€54 | -6.8% |
| Gross operating margin | 9900 | €7,189 | €47,800 | +€40,611 | +564.9% |
| Operating profit (loss) | 9901 | -€2,570 | €42,584 | +€45,154 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €276 | €100 | -€176 | -63.7% |
| Recurring financial charges | 65 | €276 | €100 | -€176 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,846 | €42,484 | +€45,330 | |
| Income taxes | 67/77 | €200 | €12,372 | +€12,172 | +6084.3% |
| Profit (loss) for the period | 9904 | -€3,046 | €30,112 | +€33,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,046 | €30,112 | +€33,158 |
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 9 October 2026 via checked.be.