Bernard DESTEXHE: 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.
Bernard DESTEXHE
Largest movements
- Receivables within one year -€19,724
down €19,724 (-38.6%), from €51,084 to €31,360
of which Other amounts receivable: -€20,942
- Tangible fixed assets -€14,956
down €14,956 (-24.4%), from €61,241 to €46,285
of which Furniture and vehicles: -€11,901
- Reserves -€17,909
down €17,909 (-83.5%), from €21,437 to €3,529
- Short-term financial debts -€9,387
down €9,387 (-18.7%), from €50,302 to €40,916
of which Other loans: -€12,320
- Tax, wage and social debts -€7,384
down €7,384 (-36.7%), from €20,125 to €12,741
of which Taxes: -€12,667
- Gross operating margin +€40,281
up €40,281 (+105%), from €38,415 to €78,697
- Staff costs +€31,013
up €31,013 (+77.5%), from €40,002 to €71,015
- Other operating charges +€9,615
up €9,615 (+965%), from €997 to €10,612
- Depreciation +€6,676
up €6,676 (+80.6%), from €8,281 to €14,956
- Taxes -€5,307
no longer reported in 2025 (was €5,307)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,325 | €77,645 | -€34,680 | -30.9% |
| Fixed assets | 21/28 | €61,241 | €46,285 | -€14,956 | -24.4% |
| Tangible fixed assets | 22/27 | €61,241 | €46,285 | -€14,956 | -24.4% |
| Plant, machinery and equipment | 23 | €6,693 | €3,639 | -€3,055 | -45.6% |
| Furniture and vehicles | 24 | €54,548 | €42,646 | -€11,901 | -21.8% |
| Current assets | 29/58 | €51,084 | €31,360 | -€19,724 | -38.6% |
| Amounts receivable within one year | 40/41 | €51,084 | €31,360 | -€19,724 | -38.6% |
| Trade receivables | 40 | €12,760 | €13,978 | +€1,218 | +9.5% |
| Other amounts receivable | 41 | €38,324 | €17,382 | -€20,942 | -54.6% |
| Total equity and liabilities | 10/49 | €112,325 | €77,645 | -€34,680 | -30.9% |
| Equity | 10/15 | €41,897 | €23,989 | -€17,909 | -42.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €21,437 | €3,529 | -€17,909 | -83.5% |
| Distributable reserves | 133 | €21,437 | €3,529 | -€17,909 | -83.5% |
| Amounts payable | 17/49 | €70,428 | €53,656 | -€16,771 | -23.8% |
| Amounts payable within one year | 42/48 | €70,428 | €53,656 | -€16,771 | -23.8% |
| Financial debts | 43 | €50,302 | €40,916 | -€9,387 | -18.7% |
| Credit institutions | 430/8 | €436 | €3,369 | +€2,933 | +673% |
| Other loans | 439 | €49,867 | €37,546 | -€12,320 | -24.7% |
| Taxes, remuneration and social security | 45 | €20,125 | €12,741 | -€7,384 | -36.7% |
| Taxes | 450/3 | €16,873 | €4,206 | -€12,667 | -75.1% |
| Remuneration and social security | 454/9 | €3,252 | €8,535 | +€5,283 | +162% |
| Remuneration, social security and pensions | 62 | €40,002 | €71,015 | +€31,013 | +77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,281 | €14,956 | +€6,676 | +80.6% |
| Other operating charges | 640/8 | €997 | €10,612 | +€9,615 | +965% |
| Gross operating margin | 9900 | €38,415 | €78,697 | +€40,281 | +105% |
| Operating profit (loss) | 9901 | -€10,864 | -€17,886 | -€7,023 | -64.6% |
| Financial income | 75/76B | €2,437 | €968 | -€1,469 | -60.3% |
| Recurring financial income | 75 | €2,437 | €968 | -€1,469 | -60.3% |
| Financial charges | 65/66B | €949 | €990 | +€41 | +4.4% |
| Recurring financial charges | 65 | €949 | €990 | +€41 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,376 | -€17,909 | -€8,533 | -91.0% |
| Income taxes | 67/77 | €5,307 | - | -€5,307 | |
| Profit (loss) for the period | 9904 | -€14,682 | -€17,909 | -€3,227 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,682 | -€17,909 | -€3,227 | -22.0% |
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 16 October 2026 via checked.be.