DESTRANS: 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.
DESTRANS
Largest movements
- Tangible fixed assets -€617,452
down €617,452 (-23.4%), from €2.6m to €2.0m
of which Furniture and vehicles: -€605,567
- Cash -€167,611
down €167,611 (-35.9%), from €467,128 to €299,516
mainly Debts after one year (-€690,328) and Other debts (-€296,390)
- Debts after one year -€690,328
down €690,328 (-39.4%), from €1.8m to €1.1m
- Trade debts +€318,883
up €318,883 (+31.0%), from €1.0m to €1.3m
- Other debts -€296,390
down €296,390 (-29.9%), from €990,263 to €693,873
- Tax, wage and social debts -€110,991
down €110,991 (-42.8%), from €259,204 to €148,214
of which Taxes: -€108,774
- Gross operating margin -€358,422
down €358,422 (-10.3%), from €3.5m to €3.1m
- Depreciation +€194,620
up €194,620 (+40.3%), from €482,448 to €677,068
- Staff costs +€188,984
up €188,984 (+9.0%), from €2.1m to €2.3m
- Taxes -€61,286
down €61,286 (-65.2%), from €94,015 to €32,729
- Financial charges +€43,416
up €43,416 (+91.9%), from €47,262 to €90,678
of which Financial charges: +€28,639
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 | €6,247,265 | €5,472,661 | -€774,604 | -12.4% |
| Fixed assets | 21/28 | €2,634,065 | €2,016,613 | -€617,452 | -23.4% |
| Tangible fixed assets | 22/27 | €2,634,065 | €2,016,613 | -€617,452 | -23.4% |
| Land and buildings | 22 | €178,167 | €166,282 | -€11,885 | -6.7% |
| Furniture and vehicles | 24 | €2,455,899 | €1,850,331 | -€605,567 | -24.7% |
| Current assets | 29/58 | €3,613,200 | €3,456,048 | -€157,152 | -4.3% |
| Amounts receivable within one year | 40/41 | €2,787,238 | €2,791,755 | +€4,517 | +0.2% |
| Trade receivables | 40 | €2,535,847 | €2,484,209 | -€51,638 | -2.0% |
| Other amounts receivable | 41 | €251,391 | €307,546 | +€56,155 | +22.3% |
| Current investments | 50/53 | €350,000 | €350,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €467,128 | €299,516 | -€167,611 | -35.9% |
| Deferred charges and accrued income | 490/1 | €8,835 | €14,777 | +€5,942 | +67.3% |
| Total equity and liabilities | 10/49 | €6,247,265 | €5,472,661 | -€774,604 | -12.4% |
| Equity | 10/15 | €1,491,050 | €1,498,236 | +€7,185 | +0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €885,982 | €878,970 | -€7,013 | -0.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €879,782 | €872,770 | -€7,013 | -0.8% |
| Profit (loss) carried forward | 14 | €543,068 | €557,266 | +€14,198 | +2.6% |
| Provisions and deferred taxes | 16 | €10,927 | €8,590 | -€2,338 | -21.4% |
| Deferred taxes | 168 | €10,927 | €8,590 | -€2,338 | -21.4% |
| Amounts payable | 17/49 | €4,745,287 | €3,965,835 | -€779,452 | -16.4% |
| Amounts payable after more than one year | 17 | €1,750,054 | €1,059,726 | -€690,328 | -39.4% |
| Financial debts | 170/4 | €1,750,054 | €1,059,726 | -€690,328 | -39.4% |
| Amounts payable within one year | 42/48 | €2,967,570 | €2,879,073 | -€88,497 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €690,328 | €690,328 | = | 0.0% |
| Trade debts | 44 | €1,027,775 | €1,346,658 | +€318,883 | +31.0% |
| Suppliers | 440/4 | €1,027,775 | €1,346,658 | +€318,883 | +31.0% |
| Taxes, remuneration and social security | 45 | €259,204 | €148,214 | -€110,991 | -42.8% |
| Taxes | 450/3 | €158,213 | €49,439 | -€108,774 | -68.8% |
| Remuneration and social security | 454/9 | €100,992 | €98,775 | -€2,217 | -2.2% |
| Other amounts payable | 47/48 | €990,263 | €693,873 | -€296,390 | -29.9% |
| Accrued charges and deferred income | 492/3 | €27,663 | €27,037 | -€627 | -2.3% |
| Non-recurring operating income | 76A | €342,750 | - | -€342,750 | |
| Remuneration, social security and pensions | 62 | €2,095,272 | €2,284,256 | +€188,984 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482,448 | €677,068 | +€194,620 | +40.3% |
| Other operating charges | 640/8 | €56,578 | €61,018 | +€4,440 | +7.8% |
| Gross operating margin | 9900 | €3,488,089 | €3,129,667 | -€358,422 | -10.3% |
| Operating profit (loss) | 9901 | €853,791 | €107,325 | -€746,466 | -87.4% |
| Financial income | 75/76B | €22,384 | €20,930 | -€1,454 | -6.5% |
| Recurring financial income | 75 | €22,384 | €20,930 | -€1,454 | -6.5% |
| Financial charges | 65/66B | €47,262 | €90,678 | +€43,416 | +91.9% |
| Recurring financial charges | 65 | €47,262 | €75,901 | +€28,639 | +60.6% |
| Non-recurring financial charges | 66B | - | €14,777 | +€14,777 | |
| Profit (loss) for the period before taxes | 9903 | €828,913 | €37,577 | -€791,336 | -95.5% |
| Transfer from deferred taxes | 780 | €760 | €2,338 | +€1,577 | +208% |
| Transfer to deferred taxes | 680 | €11,688 | - | -€11,688 | |
| Income taxes | 67/77 | €94,015 | €32,729 | -€61,286 | -65.2% |
| Profit (loss) for the period | 9904 | €723,971 | €7,185 | -€716,785 | -99.0% |
| Transfer from tax-exempt reserves | 789 | €2,280 | €7,013 | +€4,732 | +208% |
| Transfer to tax-exempt reserves | 689 | €232,063 | - | -€232,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €494,188 | €14,198 | -€479,990 | -97.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.