DESTRESS: 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.
DESTRESS
Largest movements
- Cash +€3,312
up €3,312 (+296.5%), from €1,117 to €4,429
mainly Net result for the year (+€3,034) and Depreciation (+€1,348)
- Tangible fixed assets -€1,348
down €1,348 (-56.7%), from €2,379 to €1,030
- Receivables within one year +€866
up €866 (+33.9%), from €2,555 to €3,421
of which Trade receivables: +€906
- Profit (loss) carried forward +€3,034
up €3,034 (+15.4%), from -€19,693 to -€16,659
- Other debts -€1,543
down €1,543 (-21.2%), from €7,268 to €5,724
- Tax, wage and social debts +€671
new in 2025: €671
- Trade debts +€669
new in 2025: €669
- Gross operating margin +€1,606
up €1,606 (+47.5%), from €3,383 to €4,989
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 | €6,174 | €9,005 | +€2,831 | +45.8% |
| Fixed assets | 21/28 | €2,379 | €1,030 | -€1,348 | -56.7% |
| Tangible fixed assets | 22/27 | €2,379 | €1,030 | -€1,348 | -56.7% |
| Furniture and vehicles | 24 | €2,379 | €1,030 | -€1,348 | -56.7% |
| Current assets | 29/58 | €3,796 | €7,975 | +€4,179 | +110.1% |
| Amounts receivable within one year | 40/41 | €2,555 | €3,421 | +€866 | +33.9% |
| Trade receivables | 40 | €2,515 | €3,421 | +€906 | +36.0% |
| Other amounts receivable | 41 | €40 | - | -€40 | |
| Cash at bank and in hand | 54/58 | €1,117 | €4,429 | +€3,312 | +296.5% |
| Deferred charges and accrued income | 490/1 | €124 | €125 | +€1 | +0.5% |
| Total equity and liabilities | 10/49 | €6,174 | €9,005 | +€2,831 | +45.8% |
| Equity | 10/15 | -€1,093 | €1,941 | +€3,034 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,693 | -€16,659 | +€3,034 | +15.4% |
| Amounts payable | 17/49 | €7,268 | €7,064 | -€203 | -2.8% |
| Amounts payable within one year | 42/48 | €7,268 | €7,064 | -€203 | -2.8% |
| Trade debts | 44 | - | €669 | +€669 | |
| Suppliers | 440/4 | - | €669 | +€669 | |
| Taxes, remuneration and social security | 45 | - | €671 | +€671 | |
| Taxes | 450/3 | - | €671 | +€671 | |
| Other amounts payable | 47/48 | €7,268 | €5,724 | -€1,543 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,348 | €1,348 | +€0 | 0.0% |
| Other operating charges | 640/8 | €477 | €446 | -€32 | -6.7% |
| Gross operating margin | 9900 | €3,383 | €4,989 | +€1,606 | +47.5% |
| Operating profit (loss) | 9901 | €1,557 | €3,195 | +€1,638 | +105.2% |
| Financial income | 75/76B | €21 | €3 | -€18 | -87.0% |
| Recurring financial income | 75 | €21 | €3 | -€18 | -87.0% |
| Financial charges | 65/66B | €156 | €163 | +€7 | +4.5% |
| Recurring financial charges | 65 | €156 | €163 | +€7 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,422 | €3,035 | +€1,613 | +113.4% |
| Income taxes | 67/77 | €1 | €1 | -€0 | -2.6% |
| Profit (loss) for the period | 9904 | €1,421 | €3,034 | +€1,613 | +113.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,421 | €3,034 | +€1,613 | +113.5% |
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 4 October 2026 via checked.be.