Destrehem: 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.
Destrehem
Largest movements
- Cash +€122,571
up €122,571 (+176%), from €69,746 to €192,317
mainly Net result for the year (+€300,233) and Other debts (+€165,948)
- Receivables within one year +€120,118
up €120,118 (+29.7%), from €403,819 to €523,936
of which Trade receivables: +€89,600
- Reserves +€300,233
up €300,233 (+17.6%), from €1.7m to €2.0m
- Debts after one year -€255,523
down €255,523 (-32.6%), from €784,304 to €528,781
- Other debts +€165,948
up €165,948 (+110%), from €151,211 to €317,160
- Financial income +€156,186
up €156,186, from €0 to €156,186
- Gross operating margin +€81,140
up €81,140 (+25.0%), from €324,975 to €406,115
- Financial charges +€31,414
up €31,414 (+162%), from €19,423 to €50,837
- Taxes +€20,080
up €20,080 (+22.0%), from €91,107 to €111,187
- Other operating charges -€7,594
down €7,594 (-50.5%), from €15,035 to €7,441
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 | €4,160,752 | €4,401,756 | +€241,004 | +5.8% |
| Fixed assets | 21/28 | €3,680,673 | €3,677,292 | -€3,381 | -0.1% |
| Tangible fixed assets | 22/27 | €380,008 | €401,627 | +€21,619 | +5.7% |
| Furniture and vehicles | 24 | €296,008 | €245,627 | -€50,381 | -17.0% |
| Other tangible fixed assets | 26 | €84,000 | €156,000 | +€72,000 | +85.7% |
| Financial fixed assets | 28 | €3,300,665 | €3,275,665 | -€25,000 | -0.8% |
| Current assets | 29/58 | €480,079 | €724,464 | +€244,385 | +50.9% |
| Amounts receivable within one year | 40/41 | €403,819 | €523,936 | +€120,118 | +29.7% |
| Trade receivables | 40 | €20,433 | €110,033 | +€89,600 | +439% |
| Other amounts receivable | 41 | €383,386 | €413,903 | +€30,518 | +8.0% |
| Cash at bank and in hand | 54/58 | €69,746 | €192,317 | +€122,571 | +176% |
| Deferred charges and accrued income | 490/1 | €6,515 | €8,211 | +€1,696 | +26.0% |
| Total equity and liabilities | 10/49 | €4,160,752 | €4,401,756 | +€241,004 | +5.8% |
| Equity | 10/15 | €1,707,809 | €2,008,042 | +€300,233 | +17.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €1,707,809 | €2,008,042 | +€300,233 | +17.6% |
| Distributable reserves | 133 | €1,707,809 | €2,008,042 | +€300,233 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,452,943 | €2,393,714 | -€59,229 | -2.4% |
| Amounts payable after more than one year | 17 | €784,304 | €528,781 | -€255,523 | -32.6% |
| Financial debts | 170/4 | €784,304 | €528,781 | -€255,523 | -32.6% |
| Amounts payable within one year | 42/48 | €1,667,954 | €1,864,933 | +€196,979 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €1,447,589 | €1,455,523 | +€7,934 | +0.5% |
| Trade debts | 44 | €8,724 | €7,066 | -€1,658 | -19.0% |
| Suppliers | 440/4 | €8,724 | €7,066 | -€1,658 | -19.0% |
| Taxes, remuneration and social security | 45 | €60,430 | €85,184 | +€24,754 | +41.0% |
| Taxes | 450/3 | €50,418 | €75,446 | +€25,028 | +49.6% |
| Remuneration and social security | 454/9 | €10,012 | €9,739 | -€274 | -2.7% |
| Other amounts payable | 47/48 | €151,211 | €317,160 | +€165,948 | +110% |
| Accrued charges and deferred income | 492/3 | €685 | €0 | -€685 | -100% |
| Non-recurring operating income | 76A | €0 | €3,671 | +€3,671 | |
| Remuneration, social security and pensions | 62 | €40,883 | €41,262 | +€379 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,419 | €16,440 | -€2,979 | -15.3% |
| Other operating charges | 640/8 | €15,035 | €7,441 | -€7,594 | -50.5% |
| Non-recurring operating charges | 66A | - | €34,900 | +€34,900 | |
| Gross operating margin | 9900 | €324,975 | €406,115 | +€81,140 | +25.0% |
| Operating profit (loss) | 9901 | €249,637 | €306,071 | +€56,434 | +22.6% |
| Financial income | 75/76B | €0 | €156,186 | +€156,186 | |
| Recurring financial income | 75 | €0 | €156,186 | +€156,186 | |
| Financial charges | 65/66B | €19,423 | €50,837 | +€31,414 | +162% |
| Recurring financial charges | 65 | €19,423 | €50,837 | +€31,414 | +162% |
| Profit (loss) for the period before taxes | 9903 | €230,214 | €411,420 | +€181,206 | +78.7% |
| Income taxes | 67/77 | €91,107 | €111,187 | +€20,080 | +22.0% |
| Profit (loss) for the period | 9904 | €139,107 | €300,233 | +€161,126 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €139,107 | €300,233 | +€161,126 | +116% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.