Destaercke consult: 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.
Destaercke consult
Largest movements
- Receivables within one year +€7,664
up €7,664 (+31.3%), from €24,521 to €32,185
- Receivables after one year -€1,809
no longer reported in 2025 (was €1,809)
- Tangible fixed assets -€573
down €573 (-40.7%), from €1,410 to €837
of which Furniture and vehicles: -€573
- Profit (loss) carried forward +€5,754
up €5,754, from -€1,870 to €3,883
- Tax, wage and social debts -€1,746
down €1,746 (-77.0%), from €2,267 to €520
of which Remuneration and social security: -€979
- Other debts +€567
new in 2025: €567
- Gross operating margin -€561
down €561 (-7.8%), from €7,190 to €6,629
- Financial charges -€274
down €274 (-74.6%), from €368 to €94
- Depreciation +€264
up €264 (+85.1%), from €310 to €573
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
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 | €45,947 | €50,716 | +€4,769 | +10.4% |
| Fixed assets | 21/28 | €1,410 | €837 | -€573 | -40.7% |
| Tangible fixed assets | 22/27 | €1,410 | €837 | -€573 | -40.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,410 | €837 | -€573 | -40.7% |
| Current assets | 29/58 | €44,537 | €49,879 | +€5,342 | +12.0% |
| Amounts receivable after more than one year | 29 | €1,809 | - | -€1,809 | |
| Other amounts receivable | 291 | €1,809 | - | -€1,809 | |
| Amounts receivable within one year | 40/41 | €24,521 | €32,185 | +€7,664 | +31.3% |
| Trade receivables | 40 | €24,521 | €32,185 | +€7,664 | +31.3% |
| Cash at bank and in hand | 54/58 | €18,112 | €17,654 | -€458 | -2.5% |
| Deferred charges and accrued income | 490/1 | €95 | €41 | -€54 | -56.7% |
| Total equity and liabilities | 10/49 | €45,947 | €50,716 | +€4,769 | +10.4% |
| Equity | 10/15 | €34,232 | €39,986 | +€5,754 | +16.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €29,602 | €29,602 | = | 0.0% |
| Distributable reserves | 133 | €29,602 | €29,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,870 | €3,883 | +€5,754 | |
| Amounts payable | 17/49 | €11,715 | €10,730 | -€985 | -8.4% |
| Amounts payable within one year | 42/48 | €11,715 | €10,730 | -€985 | -8.4% |
| Trade debts | 44 | €9,449 | €9,643 | +€195 | +2.1% |
| Suppliers | 440/4 | €9,449 | €9,643 | +€195 | +2.1% |
| Taxes, remuneration and social security | 45 | €2,267 | €520 | -€1,746 | -77.0% |
| Taxes | 450/3 | €1,287 | €520 | -€767 | -59.6% |
| Remuneration and social security | 454/9 | €979 | - | -€979 | |
| Other amounts payable | 47/48 | - | €567 | +€567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €573 | +€264 | +85.1% |
| Other operating charges | 640/8 | €139 | €209 | +€70 | +50.0% |
| Gross operating margin | 9900 | €7,190 | €6,629 | -€561 | -7.8% |
| Operating profit (loss) | 9901 | €6,741 | €5,847 | -€894 | -13.3% |
| Financial charges | 65/66B | €368 | €94 | -€274 | -74.6% |
| Recurring financial charges | 65 | €368 | €94 | -€274 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €6,374 | €5,754 | -€620 | -9.7% |
| Profit (loss) for the period | 9904 | €6,374 | €5,754 | -€620 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,374 | €5,754 | -€620 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.