DESTOCK BELGIUM: 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.
DESTOCK BELGIUM
Largest movements
- Cash -€78,641
down €78,641 (-79.1%), from €99,364 to €20,723
mainly Other debts (-€44,200) and Stocks and contracts (-€12,356)
- Stocks and contracts +€12,356
up €12,356 (+15.6%), from €78,980 to €91,336
- Deferred charges and accrued income +€4,905
new in 2025: €4,905
- Tangible fixed assets +€2,694
up €2,694 (+39.0%), from €6,910 to €9,604
of which Plant, machinery and equipment: +€4,647
- Receivables within one year +€2,540
up €2,540 (+176%), from €1,444 to €3,983
of which Trade receivables: +€2,540
- Other debts -€44,200
down €44,200 (-63.0%), from €70,125 to €25,925
- Tax, wage and social debts -€9,479
down €9,479 (-38.1%), from €24,870 to €15,390
of which Taxes: -€8,922
- Purchases and services +€29,459
up €29,459 (+9.9%), from €298,688 to €328,148
- Staff costs +€19,695
up €19,695 (+55.5%), from €35,458 to €55,153
- Gross operating margin -€18,911
down €18,911 (-21.9%), from €86,452 to €67,541
- Turnover +€11,109
up €11,109 (+2.9%), from €379,284 to €390,392
- Taxes -€6,968
down €6,968 (-55.1%), from €12,650 to €5,682
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 | €186,697 | €132,551 | -€54,146 | -29.0% |
| Fixed assets | 21/28 | €6,910 | €11,604 | +€4,694 | +67.9% |
| Tangible fixed assets | 22/27 | €6,910 | €9,604 | +€2,694 | +39.0% |
| Plant, machinery and equipment | 23 | €4,958 | €9,604 | +€4,647 | +93.7% |
| Furniture and vehicles | 24 | €1,953 | €0 | -€1,953 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €179,787 | €120,947 | -€58,840 | -32.7% |
| Stocks and contracts in progress | 3 | €78,980 | €91,336 | +€12,356 | +15.6% |
| Stocks | 30/36 | €78,980 | €91,336 | +€12,356 | +15.6% |
| Amounts receivable within one year | 40/41 | €1,444 | €3,983 | +€2,540 | +176% |
| Trade receivables | 40 | €1,444 | €3,983 | +€2,540 | +176% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €99,364 | €20,723 | -€78,641 | -79.1% |
| Deferred charges and accrued income | 490/1 | - | €4,905 | +€4,905 | |
| Total equity and liabilities | 10/49 | €186,697 | €132,551 | -€54,146 | -29.0% |
| Equity | 10/15 | €90,347 | €91,236 | +€889 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,853 | €12,853 | = | 0.0% |
| Distributable reserves | 133 | €12,853 | €12,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,294 | €72,183 | +€889 | +1.2% |
| Amounts payable | 17/49 | €96,350 | €41,315 | -€55,035 | -57.1% |
| Amounts payable within one year | 42/48 | €96,350 | €41,315 | -€55,035 | -57.1% |
| Trade debts | 44 | €1,356 | €0 | -€1,356 | -100% |
| Suppliers | 440/4 | €1,356 | - | -€1,356 | |
| Taxes, remuneration and social security | 45 | €24,870 | €15,390 | -€9,479 | -38.1% |
| Taxes | 450/3 | €18,200 | €9,278 | -€8,922 | -49.0% |
| Remuneration and social security | 454/9 | €6,670 | €6,112 | -€558 | -8.4% |
| Other amounts payable | 47/48 | €70,125 | €25,925 | -€44,200 | -63.0% |
| Turnover | 70 | €379,284 | €390,392 | +€11,109 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €298,688 | €328,148 | +€29,459 | +9.9% |
| Remuneration, social security and pensions | 62 | €35,458 | €55,153 | +€19,695 | +55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,937 | €2,750 | -€187 | -6.4% |
| Other operating charges | 640/8 | €366 | €1,953 | +€1,587 | +433% |
| Gross operating margin | 9900 | €86,452 | €67,541 | -€18,911 | -21.9% |
| Operating profit (loss) | 9901 | €47,690 | €7,686 | -€40,005 | -83.9% |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €1,267 | €1,242 | -€25 | -1.9% |
| Recurring financial charges | 65 | €1,267 | €1,242 | -€25 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €46,423 | €6,571 | -€39,853 | -85.8% |
| Income taxes | 67/77 | €12,650 | €5,682 | -€6,968 | -55.1% |
| Profit (loss) for the period | 9904 | €33,773 | €889 | -€32,884 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,773 | €889 | -€32,884 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.