DESTERBECQ DIRECTING: what changed
Two fiscal 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.
DESTERBECQ DIRECTING
Largest movements
- Receivables within one year -€8,806
down €8,806 (-78.7%), from €11,192 to €2,385
of which Trade receivables: -€8,757
- Receivables after one year -€5,000
down €5,000 (-5.0%), from €100,000 to €95,000
- Tangible fixed assets -€4,284
down €4,284 (-31.6%), from €13,540 to €9,255
of which Plant, machinery and equipment: -€3,878
- Other debts -€10,699
down €10,699 (-80.4%), from €13,302 to €2,603
- Tax, wage and social debts -€6,814
down €6,814 (-96.5%), from €7,063 to €249
- Trade debts +€3,375
up €3,375 (+234.8%), from €1,437 to €4,812
- Profit (loss) carried forward -€2,823
down €2,823 (-111.8%), from -€2,524 to -€5,347
- Gross operating margin -€824
down €824 (-90.9%), from -€906 to -€1,731
- Depreciation -€291
down €291 (-6.4%), from €4,575 to €4,284
- Financial charges -€142
down €142 (-9.8%), from €1,445 to €1,303
- Other operating charges -€81
down €81 (-15.0%), from €541 to €460
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.
Cash bridge derived
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 | €125,577 | €108,300 | -€17,277 | -13.8% |
| Fixed assets | 21/28 | €13,733 | €9,449 | -€4,284 | -31.2% |
| Tangible fixed assets | 22/27 | €13,540 | €9,255 | -€4,284 | -31.6% |
| Plant, machinery and equipment | 23 | €12,229 | €8,351 | -€3,878 | -31.7% |
| Furniture and vehicles | 24 | €1,310 | €904 | -€406 | -31.0% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €111,844 | €98,851 | -€12,992 | -11.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Other amounts receivable | 291 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Amounts receivable within one year | 40/41 | €11,192 | €2,385 | -€8,806 | -78.7% |
| Trade receivables | 40 | €10,941 | €2,185 | -€8,757 | -80.0% |
| Other amounts receivable | 41 | €251 | €201 | -€50 | -19.9% |
| Cash at bank and in hand | 54/58 | €471 | €1,268 | +€797 | +169.3% |
| Deferred charges and accrued income | 490/1 | €181 | €198 | +€17 | +9.6% |
| Total equity and liabilities | 10/49 | €125,577 | €108,300 | -€17,277 | -13.8% |
| Equity | 10/15 | €102,864 | €100,041 | -€2,823 | -2.7% |
| Contributions | 10/11 | €6,207 | €6,207 | = | 0.0% |
| Reserves | 13 | €99,181 | €99,181 | = | 0.0% |
| Distributable reserves | 133 | €99,181 | €99,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,524 | -€5,347 | -€2,823 | -111.8% |
| Amounts payable | 17/49 | €22,713 | €8,259 | -€14,454 | -63.6% |
| Amounts payable within one year | 42/48 | €22,713 | €8,259 | -€14,454 | -63.6% |
| Financial debts | 43 | €910 | €594 | -€316 | -34.7% |
| Credit institutions | 430/8 | €910 | €594 | -€316 | -34.7% |
| Trade debts | 44 | €1,437 | €4,812 | +€3,375 | +234.8% |
| Suppliers | 440/4 | €1,437 | €4,812 | +€3,375 | +234.8% |
| Taxes, remuneration and social security | 45 | €7,063 | €249 | -€6,814 | -96.5% |
| Taxes | 450/3 | €7,063 | €249 | -€6,814 | -96.5% |
| Other amounts payable | 47/48 | €13,302 | €2,603 | -€10,699 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,575 | €4,284 | -€291 | -6.4% |
| Other operating charges | 640/8 | €541 | €460 | -€81 | -15.0% |
| Gross operating margin | 9900 | -€906 | -€1,731 | -€824 | -90.9% |
| Operating profit (loss) | 9901 | -€6,023 | -€6,475 | -€452 | -7.5% |
| Financial income | 75/76B | €5,096 | €5,101 | +€5 | +0.1% |
| Recurring financial income | 75 | €5,096 | €5,101 | +€5 | +0.1% |
| Financial charges | 65/66B | €1,445 | €1,303 | -€142 | -9.8% |
| Recurring financial charges | 65 | €1,445 | €1,303 | -€142 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | -€2,677 | -€305 | -12.9% |
| Income taxes | 67/77 | €153 | €146 | -€7 | -4.6% |
| Profit (loss) for the period | 9904 | -€2,524 | -€2,823 | -€298 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,524 | -€2,823 | -€298 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.