DESTOTRANS: 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.
What changed
DESTOTRANS
NACE 01.610, Support activities for crop production
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€200,268
2024 · €137,141+€63,127
Equity
€2.2m
2024 · €2.0m+€197,268
Cash
€417,061
2024 · €296,290+€120,771
Balance sheet total
€3.2m
2024 · €2.8m+€379,066
Largest movements
Assets
- Tangible fixed assets +€163,533
up €163,533 (+14.7%), from €1.1m to €1.3m
of which Furniture and vehicles: +€104,857
- Cash +€120,771
up €120,771 (+40.8%), from €296,290 to €417,061
mainly Depreciation (+€420,417) and Debts after one year (+€244,309)
- Stocks and contracts +€70,000
up €70,000 (+62.8%), from €111,500 to €181,500
- Deferred charges and accrued income -€35,315
down €35,315 (-58.8%), from €60,045 to €24,730
- Receivables within one year +€32,785
up €32,785 (+5.2%), from €633,431 to €666,217
of which Trade receivables: +€23,851
Equity and liabilities
- Debts after one year +€244,309
up €244,309, from €0 to €244,309
- Reserves +€197,268
up €197,268 (+9.7%), from €2.0m to €2.2m
of which Distributable reserves: +€167,772
- Current portion of long-term debt -€82,681
down €82,681 (-45.5%), from €181,793 to €99,112
Income statement
- Gross operating margin +€87,857
up €87,857 (+5.7%), from €1.5m to €1.6m
- Other operating charges +€49,407
up €49,407 (+30.7%), from €160,727 to €210,133
- Depreciation +€40,484
up €40,484 (+10.7%), from €379,933 to €420,417
- Write-downs -€32,500
down €32,500 (-100.0%), from €32,500 to €0
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.
Result 2024
€137,141
Gross operating margin
+€87,857
Staff costs
-€2,874
Depreciation
-€40,484
Write-downs
+€32,500
Other operating charges
-€49,407
Other operating items
+€1,625
Financial income
+€14,223
Financial charges
-€2,454
Taxes
+€8,899
Deferred taxes and other
+€13,243
Result 2025
€200,268
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.
From operations
+€546,233
Investment
-€584,090
Financing
+€158,628
Cash 2024
€296,290
From operations (derived)
+€546,233
Net result for the year
+€200,268
Depreciation
+€420,417
Receivables after one year
-€27,152
Stocks and contracts
-€70,000
Receivables within one year
-€32,785
Deferred charges and accrued income
+€35,315
Provisions
+€9,832
Trade debts
+€18,414
Tax, wage and social debts
-€5,822
Other debts
-€2,255
Investment (derived)
-€584,090
Investment in fixed assets (net)
-€584,090
Financing
+€158,628
Debts after one year
+€244,309
Current portion of long-term debt
-€82,681
Contributions, distributions and other
-€3,000
Cash 2025
€417,061
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,815,418 | €3,194,483 | +€379,066 | +13.5% |
| Fixed assets | 21/28 | €1,114,754 | €1,278,427 | +€163,673 | +14.7% |
| Tangible fixed assets | 22/27 | €1,112,464 | €1,275,997 | +€163,533 | +14.7% |
| Land and buildings | 22 | €79,930 | €63,671 | -€16,260 | -20.3% |
| Plant, machinery and equipment | 23 | €18,515 | €90,250 | +€71,735 | +387.4% |
| Furniture and vehicles | 24 | €1,014,019 | €1,118,876 | +€104,857 | +10.3% |
| Other tangible fixed assets | 26 | - | €3,200 | +€3,200 | |
| Financial fixed assets | 28 | €2,290 | €2,430 | +€140 | +6.1% |
| Current assets | 29/58 | €1,700,663 | €1,916,056 | +€215,393 | +12.7% |
| Amounts receivable after more than one year | 29 | €599,397 | €626,548 | +€27,152 | +4.5% |
| Other amounts receivable | 291 | €599,397 | €626,548 | +€27,152 | +4.5% |
| Stocks and contracts in progress | 3 | €111,500 | €181,500 | +€70,000 | +62.8% |
| Stocks | 30/36 | €111,500 | €181,500 | +€70,000 | +62.8% |
| Amounts receivable within one year | 40/41 | €633,431 | €666,217 | +€32,785 | +5.2% |
| Trade receivables | 40 | €550,868 | €574,719 | +€23,851 | +4.3% |
| Other amounts receivable | 41 | €82,563 | €91,497 | +€8,934 | +10.8% |
| Cash at bank and in hand | 54/58 | €296,290 | €417,061 | +€120,771 | +40.8% |
| Deferred charges and accrued income | 490/1 | €60,045 | €24,730 | -€35,315 | -58.8% |
| Total equity and liabilities | 10/49 | €2,815,418 | €3,194,483 | +€379,066 | +13.5% |
| Equity | 10/15 | €2,044,674 | €2,241,941 | +€197,268 | +9.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,024,674 | €2,221,941 | +€197,268 | +9.7% |
| Tax-exempt reserves | 132 | €292,420 | €321,916 | +€29,496 | +10.1% |
| Distributable reserves | 133 | €1,732,253 | €1,900,025 | +€167,772 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €32,056 | €41,888 | +€9,832 | +30.7% |
| Deferred taxes | 168 | €32,056 | €41,888 | +€9,832 | +30.7% |
| Amounts payable | 17/49 | €738,689 | €910,655 | +€171,966 | +23.3% |
| Amounts payable after more than one year | 17 | €0 | €244,309 | +€244,309 | |
| Financial debts | 170/4 | €0 | €244,309 | +€244,309 | |
| Amounts payable within one year | 42/48 | €738,689 | €666,345 | -€72,343 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €181,793 | €99,112 | -€82,681 | -45.5% |
| Trade debts | 44 | €271,875 | €290,289 | +€18,414 | +6.8% |
| Suppliers | 440/4 | €271,875 | €290,289 | +€18,414 | +6.8% |
| Taxes, remuneration and social security | 45 | €110,168 | €104,346 | -€5,822 | -5.3% |
| Taxes | 450/3 | €34,326 | €36,736 | +€2,410 | +7.0% |
| Remuneration and social security | 454/9 | €75,842 | €67,610 | -€8,232 | -10.9% |
| Other amounts payable | 47/48 | €174,853 | €172,598 | -€2,255 | -1.3% |
| Remuneration, social security and pensions | 62 | €724,820 | €727,694 | +€2,874 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379,933 | €420,417 | +€40,484 | +10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,500 | €0 | -€32,500 | -100.0% |
| Other operating charges | 640/8 | €160,727 | €210,133 | +€49,407 | +30.7% |
| Non-recurring operating charges | 66A | €1,625 | €0 | -€1,625 | -100.0% |
| Gross operating margin | 9900 | €1,529,170 | €1,617,027 | +€87,857 | +5.7% |
| Operating profit (loss) | 9901 | €229,565 | €258,782 | +€29,217 | +12.7% |
| Financial income | 75/76B | €2,602 | €16,824 | +€14,223 | +546.7% |
| Recurring financial income | 75 | €2,602 | €16,824 | +€14,223 | +546.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €9,359 | €11,813 | +€2,454 | +26.2% |
| Recurring financial charges | 65 | €9,359 | €11,813 | +€2,454 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €222,808 | €263,793 | +€40,985 | +18.4% |
| Transfer from deferred taxes | 780 | €5,925 | €10,668 | +€4,743 | +80.0% |
| Transfer to deferred taxes | 680 | €29,000 | €20,500 | -€8,500 | -29.3% |
| Income taxes | 67/77 | €62,593 | €53,694 | -€8,899 | -14.2% |
| Profit (loss) for the period | 9904 | €137,141 | €200,268 | +€63,127 | +46.0% |
| Transfer from tax-exempt reserves | 789 | €17,776 | €32,004 | +€14,228 | +80.0% |
| Transfer to tax-exempt reserves | 689 | €87,000 | €61,500 | -€25,500 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,917 | €170,772 | +€102,855 | +151.4% |
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 12 October 2026 via checked.be.