ANNE DESTRIJCKER: what changed
ANNE DESTRIJCKER
Largest movements
- Cash -€21,746
down €21,746 (-60.1%), from €36,210 to €14,464
mainly Net result for the year (-€20,510) and Receivables within one year (-€3,273)
- Receivables within one year +€3,273
up €3,273 (+112%), from €2,932 to €6,205
of which Other amounts receivable: +€1,673
- Intangible fixed assets -€2,141
no longer reported in 2025 (was €2,141)
- Tangible fixed assets -€2,103
down €2,103 (-15.6%), from €13,449 to €11,345
of which Land and buildings: -€1,539
- Profit (loss) carried forward -€20,510
down €20,510, from €998 to -€19,512
- Tax, wage and social debts -€1,116
down €1,116 (-61.8%), from €1,807 to €690
- Trade debts -€1,091
down €1,091 (-70.3%), from €1,552 to €461
- Gross operating margin -€45,203
down €45,203, from €30,781 to -€14,423
- Taxes -€6,666
down €6,666 (-97.9%), from €6,807 to €141
- Staff costs -€4,026
no longer reported in 2025 (was €4,026)
- Depreciation -€1,490
down €1,490 (-21.8%), from €6,833 to €5,343
- Other operating charges -€1,147
down €1,147 (-65.9%), from €1,739 to €593
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,772 | €32,055 | -€22,717 | -41.5% |
| Fixed assets | 21/28 | €15,630 | €11,385 | -€4,245 | -27.2% |
| Intangible fixed assets | 21 | €2,141 | - | -€2,141 | |
| Tangible fixed assets | 22/27 | €13,449 | €11,345 | -€2,103 | -15.6% |
| Land and buildings | 22 | €9,220 | €7,681 | -€1,539 | -16.7% |
| Plant, machinery and equipment | 23 | - | €793 | +€793 | |
| Furniture and vehicles | 24 | €4,228 | €2,871 | -€1,358 | -32.1% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €39,142 | €20,669 | -€18,473 | -47.2% |
| Amounts receivable within one year | 40/41 | €2,932 | €6,205 | +€3,273 | +112% |
| Trade receivables | 40 | - | €1,600 | +€1,600 | |
| Other amounts receivable | 41 | €2,932 | €4,605 | +€1,673 | +57.1% |
| Cash at bank and in hand | 54/58 | €36,210 | €14,464 | -€21,746 | -60.1% |
| Total equity and liabilities | 10/49 | €54,772 | €32,055 | -€22,717 | -41.5% |
| Equity | 10/15 | €51,413 | €30,903 | -€20,510 | -39.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €38,415 | €38,415 | = | 0.0% |
| Distributable reserves | 133 | €38,415 | €38,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | €998 | -€19,512 | -€20,510 | |
| Amounts payable | 17/49 | €3,359 | €1,152 | -€2,207 | -65.7% |
| Amounts payable within one year | 42/48 | €3,359 | €1,152 | -€2,207 | -65.7% |
| Trade debts | 44 | €1,552 | €461 | -€1,091 | -70.3% |
| Suppliers | 440/4 | €1,552 | €461 | -€1,091 | -70.3% |
| Taxes, remuneration and social security | 45 | €1,807 | €690 | -€1,116 | -61.8% |
| Taxes | 450/3 | €1,807 | €690 | -€1,116 | -61.8% |
| Remuneration, social security and pensions | 62 | €4,026 | - | -€4,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,833 | €5,343 | -€1,490 | -21.8% |
| Other operating charges | 640/8 | €1,739 | €593 | -€1,147 | -65.9% |
| Gross operating margin | 9900 | €30,781 | -€14,423 | -€45,203 | |
| Operating profit (loss) | 9901 | €18,182 | -€20,358 | -€38,540 | |
| Financial income | 75/76B | €0 | €204 | +€204 | +2,043,000% |
| Recurring financial income | 75 | €0 | €204 | +€204 | +2,043,000% |
| Financial charges | 65/66B | €198 | €216 | +€18 | +9.0% |
| Recurring financial charges | 65 | €198 | €216 | +€18 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €17,984 | -€20,370 | -€38,354 | |
| Income taxes | 67/77 | €6,807 | €141 | -€6,666 | -97.9% |
| Profit (loss) for the period | 9904 | €11,177 | -€20,510 | -€31,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,177 | -€20,510 | -€31,688 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.