DESTINAJOY: 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.
DESTINAJOY
Largest movements
- Stocks and contracts -€233,352
down €233,352 (-51.9%), from €449,861 to €216,509
- Debts after one year -€137,895
down €137,895 (-27.9%), from €494,490 to €356,596
- Profit (loss) carried forward -€50,769
down €50,769 (-49.2%), from -€103,197 to -€153,966
- Current portion of long-term debt -€38,384
no longer reported in 2023 (was €38,384)
- Gross operating margin -€47,174
down €47,174 (-5,984%), from -€788 to -€47,963
- Other operating charges +€1,833
up €1,833 (+391%), from €469 to €2,302
- Financial charges +€504
new in 2023: €504
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,421 | €220,785 | -€232,637 | -51.3% |
| Current assets | 29/58 | €453,421 | €220,785 | -€232,637 | -51.3% |
| Stocks and contracts in progress | 3 | €449,861 | €216,509 | -€233,352 | -51.9% |
| Stocks | 30/36 | €449,861 | €216,509 | -€233,352 | -51.9% |
| Amounts receivable within one year | 40/41 | €1,700 | €3,000 | +€1,300 | +76.5% |
| Other amounts receivable | 41 | €1,700 | €3,000 | +€1,300 | +76.5% |
| Cash at bank and in hand | 54/58 | €1,861 | €836 | -€1,025 | -55.1% |
| Deferred charges and accrued income | 490/1 | - | €439 | +€439 | |
| Total equity and liabilities | 10/49 | €453,421 | €220,785 | -€232,637 | -51.3% |
| Equity | 10/15 | -€86,888 | -€137,657 | -€50,769 | -58.4% |
| Contributions | 10/11 | €7,189 | €7,189 | = | 0.0% |
| Contributions outside capital | 11 | €7,189 | €7,189 | = | 0.0% |
| Other | 1109/19 | €7,189 | €7,189 | = | 0.0% |
| Reserves | 13 | €9,120 | €9,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,220 | €7,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,197 | -€153,966 | -€50,769 | -49.2% |
| Amounts payable | 17/49 | €540,309 | €358,441 | -€181,868 | -33.7% |
| Amounts payable after more than one year | 17 | €494,490 | €356,596 | -€137,895 | -27.9% |
| Financial debts | 170/4 | €494,490 | €356,596 | -€137,895 | -27.9% |
| Amounts payable within one year | 42/48 | €45,819 | €1,694 | -€44,125 | -96.3% |
| Current portion of amounts payable after more than one year | 42 | €38,384 | - | -€38,384 | |
| Trade debts | 44 | €5,735 | €1,494 | -€4,241 | -74.0% |
| Suppliers | 440/4 | €5,735 | €1,494 | -€4,241 | -74.0% |
| Other amounts payable | 47/48 | €1,700 | €200 | -€1,500 | -88.2% |
| Accrued charges and deferred income | 492/3 | - | €152 | +€152 | |
| Other operating charges | 640/8 | €469 | €2,302 | +€1,833 | +391% |
| Gross operating margin | 9900 | -€788 | -€47,963 | -€47,174 | -5,984% |
| Operating profit (loss) | 9901 | -€1,258 | -€50,265 | -€49,007 | -3,897% |
| Financial charges | 65/66B | - | €504 | +€504 | |
| Recurring financial charges | 65 | - | €504 | +€504 | |
| Profit (loss) for the period before taxes | 9903 | -€1,258 | -€50,769 | -€49,511 | -3,937% |
| Profit (loss) for the period | 9904 | -€1,258 | -€50,769 | -€49,511 | -3,937% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,258 | -€50,769 | -€49,511 | -3,937% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.