DESTROMER: 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.
DESTROMER
Largest movements
- Cash -€9,982
down €9,982 (-5.4%), from €184,400 to €174,418
mainly Current investments (-€9,580) and Net result for the year (-€2,047)
- Current investments +€9,580
up €9,580 (+48.8%), from €19,632 to €29,212
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€8,170
up €8,170, from -€396 to €7,774
- Financial income +€6,797
up €6,797 (+500.9%), from €1,357 to €8,154
- Gross operating margin +€1,704
up €1,704 (+55.5%), from -€3,068 to -€1,364
- Purchases and services -€1,704
down €1,704 (-55.5%), from €3,068 to €1,364
- Taxes +€270
up €270 (+964.3%), from €28 to €298
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,548 | €203,881 | -€1,667 | -0.8% |
| Fixed assets | 21/28 | €502 | €251 | -€251 | -50.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €502 | €251 | -€251 | -50.0% |
| Land and buildings | 22 | - | €0 | = | |
| Furniture and vehicles | 24 | €502 | €251 | -€251 | -50.0% |
| Current assets | 29/58 | €205,046 | €203,630 | -€1,416 | -0.7% |
| Amounts receivable within one year | 40/41 | €86 | €0 | -€86 | -100.0% |
| Other amounts receivable | 41 | €86 | €0 | -€86 | -100.0% |
| Current investments | 50/53 | €19,632 | €29,212 | +€9,580 | +48.8% |
| Cash at bank and in hand | 54/58 | €184,400 | €174,418 | -€9,982 | -5.4% |
| Deferred charges and accrued income | 490/1 | €928 | €0 | -€928 | -100.0% |
| Total equity and liabilities | 10/49 | €205,548 | €203,881 | -€1,667 | -0.8% |
| Equity | 10/15 | €154,272 | €152,224 | -€2,048 | -1.3% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,172 | €118,124 | -€2,048 | -1.7% |
| Amounts payable | 17/49 | €51,276 | €51,657 | +€381 | +0.7% |
| Amounts payable within one year | 42/48 | €51,276 | €51,657 | +€381 | +0.7% |
| Trade debts | 44 | - | €801 | +€801 | |
| Suppliers | 440/4 | - | €801 | +€801 | |
| Other amounts payable | 47/48 | €51,276 | €50,856 | -€420 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,068 | €1,364 | -€1,704 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €251 | = | 0.0% |
| Other operating charges | 640/8 | €493 | €514 | +€21 | +4.3% |
| Gross operating margin | 9900 | -€3,068 | -€1,364 | +€1,704 | +55.5% |
| Operating profit (loss) | 9901 | -€3,812 | -€2,129 | +€1,683 | +44.2% |
| Financial income | 75/76B | €1,357 | €8,154 | +€6,797 | +500.9% |
| Recurring financial income | 75 | €1,357 | €8,154 | +€6,797 | +500.9% |
| Financial charges | 65/66B | -€396 | €7,774 | +€8,170 | |
| Recurring financial charges | 65 | -€396 | €7,774 | +€8,170 | |
| Profit (loss) for the period before taxes | 9903 | -€2,059 | -€1,749 | +€310 | +15.1% |
| Income taxes | 67/77 | €28 | €298 | +€270 | +964.3% |
| Profit (loss) for the period | 9904 | -€2,087 | -€2,047 | +€40 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,087 | -€2,047 | +€40 | +1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.