DESTOCK CERAM: 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 CERAM
Largest movements
- Receivables within one year +€21,229
up €21,229 (+4,627%), from €459 to €21,687
of which Trade receivables: +€20,637
- Stocks and contracts -€14,336
down €14,336 (-35.7%), from €40,164 to €25,828
- Tangible fixed assets -€1,221
down €1,221 (-89.2%), from €1,368 to €147
of which Land and buildings: -€1,052
- Advances received +€25,402
new in 2025: €25,402
- Profit (loss) carried forward -€7,991
down €7,991 (-76.2%), from -€10,486 to -€18,477
- Other debts -€7,409
down €7,409 (-99.5%), from €7,443 to €34
- Tax, wage and social debts -€6,413
down €6,413 (-29.6%), from €21,699 to €15,286
- Short-term financial debts +€985
up €985 (+32.6%), from €3,017 to €4,001
- Gross operating margin -€890
down €890 (-21.1%), from -€4,219 to -€5,108
- Financial charges -€715
down €715 (-30.7%), from €2,327 to €1,612
- Financial income +€353
up €353 (+1,787%), from €20 to €373
- Other operating charges +€243
up €243 (+135%), from €180 to €422
- Depreciation -€167
down €167 (-12.1%), from €1,389 to €1,221
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 | €43,152 | €48,562 | +€5,410 | +12.5% |
| Fixed assets | 21/28 | €1,368 | €147 | -€1,221 | -89.2% |
| Tangible fixed assets | 22/27 | €1,368 | €147 | -€1,221 | -89.2% |
| Land and buildings | 22 | €1,052 | - | -€1,052 | |
| Furniture and vehicles | 24 | €316 | €147 | -€169 | -53.4% |
| Current assets | 29/58 | €41,783 | €48,415 | +€6,632 | +15.9% |
| Stocks and contracts in progress | 3 | €40,164 | €25,828 | -€14,336 | -35.7% |
| Stocks | 30/36 | €40,164 | €25,828 | -€14,336 | -35.7% |
| Amounts receivable within one year | 40/41 | €459 | €21,687 | +€21,229 | +4,627% |
| Trade receivables | 40 | €69 | €20,706 | +€20,637 | +30,008% |
| Other amounts receivable | 41 | €390 | €982 | +€592 | +152% |
| Cash at bank and in hand | 54/58 | €1,099 | €900 | -€199 | -18.1% |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €43,152 | €48,562 | +€5,410 | +12.5% |
| Equity | 10/15 | -€4,286 | -€12,277 | -€7,991 | -186% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,486 | -€18,477 | -€7,991 | -76.2% |
| Amounts payable | 17/49 | €47,438 | €60,839 | +€13,401 | +28.2% |
| Amounts payable within one year | 42/48 | €47,438 | €60,752 | +€13,314 | +28.1% |
| Financial debts | 43 | €3,017 | €4,001 | +€985 | +32.6% |
| Credit institutions | 430/8 | €3,017 | €4,001 | +€985 | +32.6% |
| Trade debts | 44 | €15,279 | €16,028 | +€749 | +4.9% |
| Suppliers | 440/4 | €15,279 | €16,028 | +€749 | +4.9% |
| Advances received on contracts in progress | 46 | - | €25,402 | +€25,402 | |
| Taxes, remuneration and social security | 45 | €21,699 | €15,286 | -€6,413 | -29.6% |
| Taxes | 450/3 | €21,699 | €15,286 | -€6,413 | -29.6% |
| Other amounts payable | 47/48 | €7,443 | €34 | -€7,409 | -99.5% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,221 | -€167 | -12.1% |
| Other operating charges | 640/8 | €180 | €422 | +€243 | +135% |
| Gross operating margin | 9900 | -€4,219 | -€5,108 | -€890 | -21.1% |
| Operating profit (loss) | 9901 | -€5,787 | -€6,752 | -€965 | -16.7% |
| Financial income | 75/76B | €20 | €373 | +€353 | +1,787% |
| Recurring financial income | 75 | €20 | €373 | +€353 | +1,787% |
| Financial charges | 65/66B | €2,327 | €1,612 | -€715 | -30.7% |
| Recurring financial charges | 65 | €2,327 | €1,612 | -€715 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,094 | -€7,991 | +€103 | +1.3% |
| Profit (loss) for the period | 9904 | -€8,094 | -€7,991 | +€103 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,094 | -€7,991 | +€103 | +1.3% |
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 18 October 2026 via checked.be.