DESTREZA VENTURES: 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.
DESTREZA VENTURES
Largest movements
- Cash -€34,071
down €34,071 (-12.9%), from €264,041 to €229,970
mainly Investment in fixed assets (net) (-€35,222) and Receivables within one year (-€26,288)
- Tangible fixed assets +€31,671
up €31,671 (+41.0%), from €77,219 to €108,890
of which Furniture and vehicles: +€32,501
- Receivables within one year +€26,288
up €26,288 (+133.0%), from €19,769 to €46,057
of which Trade receivables: +€14,450
- Reserves +€19,000
up €19,000 (+7.2%), from €262,560 to €281,560
of which Distributable reserves: +€19,000
- Other debts +€6,187
up €6,187 (+175.8%), from €3,520 to €9,707
- Gross operating margin +€71,877
up €71,877, from -€47,078 to €24,799
- Depreciation +€2,379
up €2,379 (+202.9%), from €1,173 to €3,552
- Taxes +€1,897
up €1,897 (+1063.5%), from €178 to €2,075
- Financial income -€494
down €494 (-26.7%), from €1,848 to €1,354
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 | €363,598 | €387,639 | +€24,042 | +6.6% |
| Fixed assets | 21/28 | €77,219 | €108,890 | +€31,671 | +41.0% |
| Tangible fixed assets | 22/27 | €77,219 | €108,890 | +€31,671 | +41.0% |
| Land and buildings | 22 | €75,250 | €75,250 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,364 | €533 | -€830 | -60.9% |
| Furniture and vehicles | 24 | €606 | €33,106 | +€32,501 | +5366.9% |
| Current assets | 29/58 | €286,379 | €278,749 | -€7,629 | -2.7% |
| Amounts receivable within one year | 40/41 | €19,769 | €46,057 | +€26,288 | +133.0% |
| Trade receivables | 40 | - | €14,450 | +€14,450 | |
| Other amounts receivable | 41 | €19,769 | €31,607 | +€11,838 | +59.9% |
| Cash at bank and in hand | 54/58 | €264,041 | €229,970 | -€34,071 | -12.9% |
| Deferred charges and accrued income | 490/1 | €2,569 | €2,723 | +€154 | +6.0% |
| Total equity and liabilities | 10/49 | €363,598 | €387,639 | +€24,042 | +6.6% |
| Equity | 10/15 | €239,861 | €258,866 | +€19,005 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,560 | €281,560 | +€19,000 | +7.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €260,700 | €279,700 | +€19,000 | +7.3% |
| Profit (loss) carried forward | 14 | -€28,899 | -€28,894 | +€5 | 0.0% |
| Provisions and deferred taxes | 16 | €117,000 | €117,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €117,000 | €117,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €117,000 | €117,000 | = | 0.0% |
| Amounts payable | 17/49 | €6,737 | €11,773 | +€5,036 | +74.8% |
| Amounts payable within one year | 42/48 | €6,737 | €11,773 | +€5,036 | +74.8% |
| Trade debts | 44 | €3,066 | €1,949 | -€1,116 | -36.4% |
| Suppliers | 440/4 | €3,066 | €1,949 | -€1,116 | -36.4% |
| Taxes, remuneration and social security | 45 | €151 | €117 | -€34 | -22.7% |
| Taxes | 450/3 | €151 | €117 | -€34 | -22.7% |
| Other amounts payable | 47/48 | €3,520 | €9,707 | +€6,187 | +175.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,173 | €3,552 | +€2,379 | +202.9% |
| Other operating charges | 640/8 | €1,181 | €1,237 | +€55 | +4.7% |
| Gross operating margin | 9900 | -€47,078 | €24,799 | +€71,877 | |
| Operating profit (loss) | 9901 | -€49,432 | €20,011 | +€69,443 | |
| Financial income | 75/76B | €1,848 | €1,354 | -€494 | -26.7% |
| Recurring financial income | 75 | €1,848 | €1,354 | -€494 | -26.7% |
| Financial charges | 65/66B | €253 | €284 | +€32 | +12.5% |
| Recurring financial charges | 65 | €253 | €284 | +€32 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€47,837 | €21,081 | +€68,917 | |
| Income taxes | 67/77 | €178 | €2,075 | +€1,897 | +1063.5% |
| Profit (loss) for the period | 9904 | -€48,015 | €19,005 | +€67,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,015 | €19,005 | +€67,020 |
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.