DESTREE ORGANISATION: 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.
DESTREE ORGANISATION
Largest movements
- Receivables within one year -€1.6m
down €1.6m (-77.3%), from €2.0m to €457,349
of which Trade receivables: -€1.5m
- Cash +€792,126
up €792,126 (+107%), from €741,436 to €1.5m
mainly Receivables within one year (+€1.6m) and Accrued charges and deferred income (+€364,455)
- Deferred charges and accrued income +€558,681
up €558,681 (+10,135%), from €5,513 to €564,194
- Financial fixed assets -€118,031
down €118,031 (-96.8%), from €121,945 to €3,913
- Trade debts -€751,457
down €751,457 (-56.0%), from €1.3m to €591,457
- Accrued charges and deferred income +€364,455
up €364,455 (+179%), from €203,075 to €567,530
- Other debts +€39,556
up €39,556 (+91.7%), from €43,114 to €82,669
- Gross operating margin -€359,215
down €359,215 (-39.4%), from €911,297 to €552,083
- Taxes -€84,993
down €84,993 (-72.3%), from €117,566 to €32,573
- Staff costs -€22,851
down €22,851 (-5.5%), from €418,803 to €395,952
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 | €2,928,552 | €2,622,012 | -€306,540 | -10.5% |
| Fixed assets | 21/28 | €152,451 | €51,292 | -€101,159 | -66.4% |
| Tangible fixed assets | 22/27 | €30,507 | €47,378 | +€16,872 | +55.3% |
| Plant, machinery and equipment | 23 | €5,699 | €7,132 | +€1,433 | +25.1% |
| Furniture and vehicles | 24 | €168 | €23,967 | +€23,799 | +14,176% |
| Leasing and similar rights | 25 | €24,126 | €16,121 | -€8,005 | -33.2% |
| Other tangible fixed assets | 26 | €514 | €159 | -€355 | -69.1% |
| Financial fixed assets | 28 | €121,945 | €3,913 | -€118,031 | -96.8% |
| Current assets | 29/58 | €2,776,101 | €2,570,720 | -€205,381 | -7.4% |
| Amounts receivable within one year | 40/41 | €2,013,658 | €457,349 | -€1.6m | -77.3% |
| Trade receivables | 40 | €1,672,159 | €201,657 | -€1.5m | -87.9% |
| Other amounts receivable | 41 | €341,500 | €255,692 | -€85,808 | -25.1% |
| Current investments | 50/53 | €15,494 | €15,615 | +€121 | +0.8% |
| Cash at bank and in hand | 54/58 | €741,436 | €1,533,562 | +€792,126 | +107% |
| Deferred charges and accrued income | 490/1 | €5,513 | €564,194 | +€558,681 | +10,135% |
| Total equity and liabilities | 10/49 | €2,928,552 | €2,622,012 | -€306,540 | -10.5% |
| Equity | 10/15 | €1,285,009 | €1,287,133 | +€2,124 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,266,417 | €1,268,541 | +€2,124 | +0.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,264,558 | €1,266,682 | +€2,124 | +0.2% |
| Amounts payable | 17/49 | €1,643,543 | €1,334,879 | -€308,664 | -18.8% |
| Amounts payable after more than one year | 17 | €16,233 | €24,756 | +€8,523 | +52.5% |
| Financial debts | 170/4 | €16,233 | €24,756 | +€8,523 | +52.5% |
| Amounts payable within one year | 42/48 | €1,424,235 | €742,593 | -€681,643 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €6,807 | €12,856 | +€6,049 | +88.9% |
| Trade debts | 44 | €1,342,914 | €591,457 | -€751,457 | -56.0% |
| Suppliers | 440/4 | €1,342,914 | €591,457 | -€751,457 | -56.0% |
| Taxes, remuneration and social security | 45 | €31,401 | €55,611 | +€24,210 | +77.1% |
| Taxes | 450/3 | - | €13,321 | +€13,321 | |
| Remuneration and social security | 454/9 | €31,401 | €42,289 | +€10,889 | +34.7% |
| Other amounts payable | 47/48 | €43,114 | €82,669 | +€39,556 | +91.7% |
| Accrued charges and deferred income | 492/3 | €203,075 | €567,530 | +€364,455 | +179% |
| Non-recurring operating income | 76A | - | €4,200 | +€4,200 | |
| Remuneration, social security and pensions | 62 | €418,803 | €395,952 | -€22,851 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,648 | €17,180 | +€6,532 | +61.4% |
| Other operating charges | 640/8 | €3,121 | €2,142 | -€979 | -31.4% |
| Gross operating margin | 9900 | €911,297 | €552,083 | -€359,215 | -39.4% |
| Operating profit (loss) | 9901 | €478,726 | €136,809 | -€341,917 | -71.4% |
| Financial income | 75/76B | €8,012 | €5,620 | -€2,392 | -29.9% |
| Recurring financial income | 75 | €8,012 | €5,620 | -€2,392 | -29.9% |
| Financial charges | 65/66B | €14,594 | €7,732 | -€6,861 | -47.0% |
| Recurring financial charges | 65 | €14,594 | €7,732 | -€6,861 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €472,144 | €134,697 | -€337,447 | -71.5% |
| Income taxes | 67/77 | €117,566 | €32,573 | -€84,993 | -72.3% |
| Profit (loss) for the period | 9904 | €354,578 | €102,124 | -€252,454 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €354,578 | €102,124 | -€252,454 | -71.2% |
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 16 October 2026 via checked.be.