DESTREBECQ CONSUTING: what changed
Two fiscal 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.
DESTREBECQ CONSUTING
Largest movements
- Tangible fixed assets +€493,048
up €493,048 (+79.2%), from €622,577 to €1.1m
of which Land and buildings: +€496,414
- Cash -€50,699
down €50,699 (-87.8%), from €57,731 to €7,032
mainly Investment in fixed assets (net) (-€534,568) and Net result for the year (-€46,486)
- Debts after one year +€448,281
up €448,281 (+96.8%), from €462,932 to €911,213
- Profit (loss) carried forward -€46,486
down €46,486 (-35.5%), from €131,083 to €84,598
- Other debts +€20,026
up €20,026 (+28.2%), from €71,000 to €91,026
- Current portion of long-term debt +€18,973
up €18,973 (+37.7%), from €50,322 to €69,295
- Other operating charges +€67,479
up €67,479 (+2515.3%), from €2,683 to €70,162
- Gross operating margin -€27,816
down €27,816 (-26.3%), from €105,825 to €78,009
- Taxes -€12,687
down €12,687 (-95.7%), from €13,254 to €567
- Depreciation +€3,109
up €3,109 (+8.1%), from €38,411 to €41,519
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 | €788,571 | €1,225,127 | +€436,556 | +55.4% |
| Fixed assets | 21/28 | €622,597 | €1,115,645 | +€493,048 | +79.2% |
| Tangible fixed assets | 22/27 | €622,577 | €1,115,625 | +€493,048 | +79.2% |
| Land and buildings | 22 | €614,937 | €1,111,351 | +€496,414 | +80.7% |
| Plant, machinery and equipment | 23 | €967 | €0 | -€967 | -100.0% |
| Furniture and vehicles | 24 | €5,151 | €2,753 | -€2,399 | -46.6% |
| Other tangible fixed assets | 26 | €1,522 | €1,522 | = | 0.0% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €165,974 | €109,482 | -€56,492 | -34.0% |
| Amounts receivable within one year | 40/41 | €105,431 | €96,647 | -€8,784 | -8.3% |
| Trade receivables | 40 | €76,609 | €96,647 | +€20,038 | +26.2% |
| Other amounts receivable | 41 | €28,823 | €0 | -€28,823 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,731 | €7,032 | -€50,699 | -87.8% |
| Deferred charges and accrued income | 490/1 | €2,812 | €5,803 | +€2,991 | +106.4% |
| Total equity and liabilities | 10/49 | €788,571 | €1,225,127 | +€436,556 | +55.4% |
| Equity | 10/15 | €151,543 | €105,058 | -€46,486 | -30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,083 | €84,598 | -€46,486 | -35.5% |
| Amounts payable | 17/49 | €637,028 | €1,120,069 | +€483,042 | +75.8% |
| Amounts payable after more than one year | 17 | €462,932 | €911,213 | +€448,281 | +96.8% |
| Financial debts | 170/4 | €462,932 | €911,213 | +€448,281 | +96.8% |
| Amounts payable within one year | 42/48 | €174,081 | €208,742 | +€34,661 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €50,322 | €69,295 | +€18,973 | +37.7% |
| Financial debts | 43 | €8,269 | €3,721 | -€4,548 | -55.0% |
| Credit institutions | 430/8 | €8,269 | €3,721 | -€4,548 | -55.0% |
| Trade debts | 44 | €33,644 | €37,945 | +€4,301 | +12.8% |
| Suppliers | 440/4 | €33,644 | €37,945 | +€4,301 | +12.8% |
| Taxes, remuneration and social security | 45 | €10,846 | €6,756 | -€4,091 | -37.7% |
| Taxes | 450/3 | €10,846 | €6,756 | -€4,091 | -37.7% |
| Other amounts payable | 47/48 | €71,000 | €91,026 | +€20,026 | +28.2% |
| Accrued charges and deferred income | 492/3 | €14 | €114 | +€100 | +721.0% |
| Non-recurring operating income | 76A | €10 | €0 | -€10 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,411 | €41,519 | +€3,109 | +8.1% |
| Other operating charges | 640/8 | €2,683 | €70,162 | +€67,479 | +2515.3% |
| Non-recurring operating charges | 66A | €34 | €442 | +€407 | +1183.9% |
| Gross operating margin | 9900 | €105,825 | €78,009 | -€27,816 | -26.3% |
| Operating profit (loss) | 9901 | €64,697 | -€34,113 | -€98,810 | |
| Financial income | 75/76B | €1,201 | €608 | -€593 | -49.4% |
| Recurring financial income | 75 | €1,201 | €608 | -€593 | -49.4% |
| Financial charges | 65/66B | €11,810 | €12,413 | +€604 | +5.1% |
| Recurring financial charges | 65 | €11,810 | €12,413 | +€604 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €54,089 | -€45,919 | -€100,008 | |
| Income taxes | 67/77 | €13,254 | €567 | -€12,687 | -95.7% |
| Profit (loss) for the period | 9904 | €40,835 | -€46,486 | -€87,321 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,835 | -€46,486 | -€87,321 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.