DEST-ONE: 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.
DEST-ONE
Largest movements
- Tangible fixed assets +€14,322
up €14,322 (+26.1%), from €54,959 to €69,281
- Receivables within one year +€4,477
up €4,477 (+13.5%), from €33,275 to €37,752
- Cash +€2,759
up €2,759 (+19.1%), from €14,414 to €17,174
mainly Depreciation (+€15,335) and Tax, wage and social debts (+€10,953)
- Tax, wage and social debts +€10,953
up €10,953 (+82.3%), from €13,302 to €24,255
of which Taxes: +€10,553
- Debts after one year +€9,577
up €9,577 (+46.2%), from €20,709 to €30,287
- Current portion of long-term debt +€4,248
up €4,248 (+48.8%), from €8,697 to €12,945
- Profit (loss) carried forward -€2,699
down €2,699 (-5.5%), from €49,271 to €46,572
- Trade debts +€1,629
up €1,629 (+113%), from €1,441 to €3,071
- Purchases and services +€9,689
up €9,689 (+10.4%), from €93,451 to €103,140
- Gross operating margin -€4,666
down €4,666 (-18.2%), from €25,586 to €20,921
- Depreciation -€2,350
down €2,350 (-13.3%), from €17,685 to €15,335
- Taxes -€486
down €486 (-9.8%), from €4,981 to €4,494
- Other operating charges -€297
down €297 (-11.1%), from €2,668 to €2,371
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,138 | €125,416 | +€22,278 | +21.6% |
| Fixed assets | 21/28 | €55,449 | €69,771 | +€14,322 | +25.8% |
| Tangible fixed assets | 22/27 | €54,959 | €69,281 | +€14,322 | +26.1% |
| Furniture and vehicles | 24 | €54,959 | €69,281 | +€14,322 | +26.1% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €47,689 | €55,645 | +€7,955 | +16.7% |
| Amounts receivable within one year | 40/41 | €33,275 | €37,752 | +€4,477 | +13.5% |
| Trade receivables | 40 | €33,275 | €37,752 | +€4,477 | +13.5% |
| Cash at bank and in hand | 54/58 | €14,414 | €17,174 | +€2,759 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €719 | +€719 | |
| Total equity and liabilities | 10/49 | €103,138 | €125,416 | +€22,278 | +21.6% |
| Equity | 10/15 | €57,537 | €54,838 | -€2,699 | -4.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €207 | €207 | = | 0.0% |
| Distributable reserves | 133 | €207 | €207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,271 | €46,572 | -€2,699 | -5.5% |
| Amounts payable | 17/49 | €45,601 | €70,578 | +€24,977 | +54.8% |
| Amounts payable after more than one year | 17 | €20,709 | €30,287 | +€9,577 | +46.2% |
| Financial debts | 170/4 | €20,709 | €30,287 | +€9,577 | +46.2% |
| Amounts payable within one year | 42/48 | €24,843 | €40,291 | +€15,448 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | €8,697 | €12,945 | +€4,248 | +48.8% |
| Trade debts | 44 | €1,441 | €3,071 | +€1,629 | +113% |
| Suppliers | 440/4 | €1,441 | €3,071 | +€1,629 | +113% |
| Taxes, remuneration and social security | 45 | €13,302 | €24,255 | +€10,953 | +82.3% |
| Taxes | 450/3 | €11,702 | €22,255 | +€10,553 | +90.2% |
| Remuneration and social security | 454/9 | €1,600 | €2,000 | +€400 | +25.0% |
| Other amounts payable | 47/48 | €1,402 | €20 | -€1,382 | -98.5% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,451 | €103,140 | +€9,689 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,685 | €15,335 | -€2,350 | -13.3% |
| Other operating charges | 640/8 | €2,668 | €2,371 | -€297 | -11.1% |
| Non-recurring operating charges | 66A | - | €1,007 | +€1,007 | |
| Gross operating margin | 9900 | €25,586 | €20,921 | -€4,666 | -18.2% |
| Operating profit (loss) | 9901 | €5,234 | €2,208 | -€3,026 | -57.8% |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €537 | €412 | -€125 | -23.2% |
| Recurring financial charges | 65 | €537 | €412 | -€125 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €4,744 | €1,795 | -€2,948 | -62.2% |
| Income taxes | 67/77 | €4,981 | €4,494 | -€486 | -9.8% |
| Profit (loss) for the period | 9904 | -€237 | -€2,699 | -€2,462 | -1,040% |
| Profit (loss) for the period to be appropriated | 9905 | -€237 | -€2,699 | -€2,462 | -1,040% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.