Destracon: 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.
Destracon
Largest movements
- Cash +€85,199
up €85,199 (+1889.7%), from €4,508 to €89,707
mainly Net result for the year (+€92,708) and Receivables within one year (+€7,648)
- Receivables within one year -€7,648
down €7,648 (-3.2%), from €242,605 to €234,958
- Reserves +€92,708
up €92,708 (+50.7%), from €182,892 to €275,599
- Tax, wage and social debts -€14,319
down €14,319 (-13.1%), from €109,361 to €95,042
- Gross operating margin -€17,620
down €17,620 (-12.6%), from €139,695 to €122,075
- Taxes -€8,461
down €8,461 (-18.2%), from €46,537 to €38,077
- Other operating charges -€5,226
down €5,226 (-86.8%), from €6,023 to €797
- Financial income +€3,433
up €3,433 (+41.2%), from €8,333 to €11,766
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 | €297,514 | €374,665 | +€77,151 | +25.9% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €247,514 | €324,665 | +€77,151 | +31.2% |
| Amounts receivable within one year | 40/41 | €242,605 | €234,958 | -€7,648 | -3.2% |
| Other amounts receivable | 41 | €242,605 | €234,958 | -€7,648 | -3.2% |
| Cash at bank and in hand | 54/58 | €4,508 | €89,707 | +€85,199 | +1889.7% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €297,514 | €374,665 | +€77,151 | +25.9% |
| Equity | 10/15 | €183,092 | €275,799 | +€92,708 | +50.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €182,892 | €275,599 | +€92,708 | +50.7% |
| Distributable reserves | 133 | €182,892 | €275,599 | +€92,708 | +50.7% |
| Amounts payable | 17/49 | €114,422 | €98,866 | -€15,556 | -13.6% |
| Amounts payable within one year | 42/48 | €114,422 | €98,866 | -€15,556 | -13.6% |
| Trade debts | 44 | €5,061 | €3,824 | -€1,237 | -24.4% |
| Suppliers | 440/4 | €5,061 | €3,824 | -€1,237 | -24.4% |
| Taxes, remuneration and social security | 45 | €109,361 | €95,042 | -€14,319 | -13.1% |
| Taxes | 450/3 | €109,361 | €95,042 | -€14,319 | -13.1% |
| Other operating charges | 640/8 | €6,023 | €797 | -€5,226 | -86.8% |
| Gross operating margin | 9900 | €139,695 | €122,075 | -€17,620 | -12.6% |
| Operating profit (loss) | 9901 | €133,672 | €121,278 | -€12,394 | -9.3% |
| Financial income | 75/76B | €8,333 | €11,766 | +€3,433 | +41.2% |
| Recurring financial income | 75 | €8,333 | €11,766 | +€3,433 | +41.2% |
| Financial charges | 65/66B | €2,310 | €2,260 | -€50 | -2.2% |
| Recurring financial charges | 65 | €2,310 | €2,260 | -€50 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €139,695 | €130,784 | -€8,911 | -6.4% |
| Income taxes | 67/77 | €46,537 | €38,077 | -€8,461 | -18.2% |
| Profit (loss) for the period | 9904 | €93,158 | €92,708 | -€450 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,158 | €92,708 | -€450 | -0.5% |
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 9 October 2026 via checked.be.