BISCUITERIE DESTREE: what changed
What changed
BISCUITERIE DESTREE
NACE 10.720, Manufacture of rusks, biscuits and preserved pastry goods
filed annual accounts (NBB)
Net result for the year
€55,039
2024 · -€24,660+€79,699
Equity
€377,262
2024 · €352,945+€24,317
Cash
€113,941
2024 · €164,401-€50,461
Balance sheet total
€1.4m
2024 · €1.3m+€72,751
Largest movements
Assets
- Receivables within one year +€156,116
up €156,116 (+92.3%), from €169,111 to €325,226
of which Trade receivables: +€210,692
- Cash -€50,461
down €50,461 (-30.7%), from €164,401 to €113,941
mainly Receivables within one year (-€156,116) and Investment in fixed assets (net) (-€49,499)
- Tangible fixed assets -€30,040
down €30,040 (-3.5%), from €859,689 to €829,649
of which Land and buildings: -€33,509
Equity and liabilities
- Short-term financial debts +€52,500
up €52,500 (+70.0%), from €75,000 to €127,500
- Debts after one year -€48,119
down €48,119 (-7.9%), from €611,292 to €563,173
- Reserves +€29,700
up €29,700 (+12.2%), from €243,360 to €273,060
of which Distributable reserves: +€29,700
- Tax, wage and social debts +€14,711
up €14,711 (+17.0%), from €86,431 to €101,142
of which Remuneration and social security: +€37,368
- Other debts +€14,673
up €14,673 (+109%), from €13,437 to €28,110
Income statement
- Gross operating margin +€180,855
up €180,855 (+39.3%), from €460,028 to €640,883
- Staff costs +€84,927
up €84,927 (+22.7%), from €374,042 to €458,969
- Taxes +€13,533
up €13,533 (+8,447%), from €160 to €13,693
- Financial income -€6,976
down €6,976 (-42.2%), from €16,512 to €9,536
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.
Result 2024
-€24,660
Gross operating margin
+€180,855
Staff costs
-€84,927
Depreciation
-€4,553
Other operating charges
+€3,698
Other operating items
+€7,900
Financial income
-€6,976
Financial charges
-€2,765
Taxes
-€13,533
Result 2025
€55,039
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€16,934
Investment
-€49,499
Financing
-€17,896
Cash 2024
€164,401
From operations (derived)
+€16,934
Net result for the year
+€55,039
Depreciation
+€81,023
Stocks and contracts
-€4,888
Receivables within one year
-€156,116
Deferred charges and accrued income
+€6,268
Trade debts
+€4,301
Tax, wage and social debts
+€14,711
Other debts
+€14,673
Accrued charges and deferred income
+€1,924
Investment (derived)
-€49,499
Investment in fixed assets (net)
-€49,499
Financing
-€17,896
Debts after one year
-€48,119
Current portion of long-term debt
+€8,445
Short-term financial debts
+€52,500
Contributions, distributions and other
-€30,722
Cash 2025
€113,941
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,337,373 | €1,410,124 | +€72,751 | +5.4% |
| Fixed assets | 21/28 | €870,506 | €838,982 | -€31,525 | -3.6% |
| Intangible fixed assets | 21 | €6,167 | €4,682 | -€1,485 | -24.1% |
| Tangible fixed assets | 22/27 | €859,689 | €829,649 | -€30,040 | -3.5% |
| Land and buildings | 22 | €749,530 | €716,021 | -€33,509 | -4.5% |
| Plant, machinery and equipment | 23 | €66,129 | €68,884 | +€2,755 | +4.2% |
| Furniture and vehicles | 24 | €17,703 | €12,732 | -€4,971 | -28.1% |
| Leasing and similar rights | 25 | €26,327 | €32,011 | +€5,685 | +21.6% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €466,867 | €571,142 | +€104,276 | +22.3% |
| Stocks and contracts in progress | 3 | €121,978 | €126,867 | +€4,888 | +4.0% |
| Stocks | 30/36 | €121,978 | €126,867 | +€4,888 | +4.0% |
| Amounts receivable within one year | 40/41 | €169,111 | €325,226 | +€156,116 | +92.3% |
| Trade receivables | 40 | €102,688 | €313,380 | +€210,692 | +205% |
| Other amounts receivable | 41 | €66,422 | €11,847 | -€54,576 | -82.2% |
| Cash at bank and in hand | 54/58 | €164,401 | €113,941 | -€50,461 | -30.7% |
| Deferred charges and accrued income | 490/1 | €11,377 | €5,109 | -€6,268 | -55.1% |
| Total equity and liabilities | 10/49 | €1,337,373 | €1,410,124 | +€72,751 | +5.4% |
| Equity | 10/15 | €352,945 | €377,262 | +€24,317 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,360 | €273,060 | +€29,700 | +12.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €241,500 | €271,200 | +€29,700 | +12.3% |
| Profit (loss) carried forward | 14 | €24,026 | €24,064 | +€39 | +0.2% |
| Investment grants | 15 | €66,959 | €61,537 | -€5,422 | -8.1% |
| Amounts payable | 17/49 | €984,428 | €1,032,862 | +€48,434 | +4.9% |
| Amounts payable after more than one year | 17 | €611,292 | €563,173 | -€48,119 | -7.9% |
| Financial debts | 170/4 | €611,292 | €563,173 | -€48,119 | -7.9% |
| Amounts payable within one year | 42/48 | €371,332 | €465,961 | +€94,629 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €78,783 | €87,228 | +€8,445 | +10.7% |
| Financial debts | 43 | €75,000 | €127,500 | +€52,500 | +70.0% |
| Credit institutions | 430/8 | €75,000 | €127,500 | +€52,500 | +70.0% |
| Trade debts | 44 | €117,681 | €121,982 | +€4,301 | +3.7% |
| Suppliers | 440/4 | €117,681 | €121,982 | +€4,301 | +3.7% |
| Taxes, remuneration and social security | 45 | €86,431 | €101,142 | +€14,711 | +17.0% |
| Taxes | 450/3 | €48,666 | €26,009 | -€22,657 | -46.6% |
| Remuneration and social security | 454/9 | €37,765 | €75,133 | +€37,368 | +98.9% |
| Other amounts payable | 47/48 | €13,437 | €28,110 | +€14,673 | +109% |
| Accrued charges and deferred income | 492/3 | €1,803 | €3,728 | +€1,924 | +107% |
| Remuneration, social security and pensions | 62 | €374,042 | €458,969 | +€84,927 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,471 | €81,023 | +€4,553 | +6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €11,937 | €8,240 | -€3,698 | -31.0% |
| Non-recurring operating charges | 66A | €7,900 | €0 | -€7,900 | -100% |
| Gross operating margin | 9900 | €460,028 | €640,883 | +€180,855 | +39.3% |
| Operating profit (loss) | 9901 | -€10,322 | €92,651 | +€102,973 | |
| Financial income | 75/76B | €16,512 | €9,536 | -€6,976 | -42.2% |
| Recurring financial income | 75 | €16,512 | €9,536 | -€6,976 | -42.2% |
| Financial charges | 65/66B | €30,690 | €33,455 | +€2,765 | +9.0% |
| Recurring financial charges | 65 | €30,690 | €33,455 | +€2,765 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,500 | €68,732 | +€93,232 | |
| Income taxes | 67/77 | €160 | €13,693 | +€13,533 | +8,447% |
| Profit (loss) for the period | 9904 | -€24,660 | €55,039 | +€79,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,660 | €55,039 | +€79,699 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.