DESTROOPER & PARTNERS: 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.
DESTROOPER & PARTNERS
Largest movements
- Current investments +€140,000
new in 2025: €140,000
- Cash -€82,639
down €82,639 (-30.3%), from €273,017 to €190,377
mainly Current investments (-€140,000) and Contributions, distributions and other (-€79,200)
- Tangible fixed assets -€12,312
down €12,312 (-22.4%), from €54,867 to €42,554
of which Furniture and vehicles: -€13,526
- Receivables within one year -€6,035
down €6,035 (-28.0%), from €21,572 to €15,536
of which Trade receivables: -€4,764
- Trade debts +€64,082
up €64,082 (+87.2%), from €73,449 to €137,531
- Profit (loss) carried forward -€28,340
down €28,340 (-18.2%), from €155,874 to €127,534
- Financial income -€7,580
down €7,580 (-71.5%), from €10,608 to €3,028
- Depreciation +€1,859
up €1,859 (+15.7%), from €11,813 to €13,672
- Taxes -€1,797
down €1,797 (-8.7%), from €20,668 to €18,872
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 | €350,029 | €389,043 | +€39,014 | +11.1% |
| Fixed assets | 21/28 | €54,916 | €42,604 | -€12,312 | -22.4% |
| Tangible fixed assets | 22/27 | €54,867 | €42,554 | -€12,312 | -22.4% |
| Plant, machinery and equipment | 23 | - | €1,214 | +€1,214 | |
| Furniture and vehicles | 24 | €54,867 | €41,340 | -€13,526 | -24.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €295,112 | €346,439 | +€51,327 | +17.4% |
| Amounts receivable within one year | 40/41 | €21,572 | €15,536 | -€6,035 | -28.0% |
| Trade receivables | 40 | €20,300 | €15,536 | -€4,764 | -23.5% |
| Other amounts receivable | 41 | €1,272 | €0 | -€1,272 | -100% |
| Current investments | 50/53 | - | €140,000 | +€140,000 | |
| Cash at bank and in hand | 54/58 | €273,017 | €190,377 | -€82,639 | -30.3% |
| Deferred charges and accrued income | 490/1 | €524 | €525 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €350,029 | €389,043 | +€39,014 | +11.1% |
| Equity | 10/15 | €193,256 | €164,916 | -€28,340 | -14.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,789 | €18,789 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,680 | €5,680 | = | 0.0% |
| Distributable reserves | 133 | €13,109 | €13,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,874 | €127,534 | -€28,340 | -18.2% |
| Amounts payable | 17/49 | €156,773 | €224,127 | +€67,354 | +43.0% |
| Amounts payable within one year | 42/48 | €156,773 | €223,998 | +€67,225 | +42.9% |
| Trade debts | 44 | €73,449 | €137,531 | +€64,082 | +87.2% |
| Suppliers | 440/4 | €73,449 | €137,531 | +€64,082 | +87.2% |
| Taxes, remuneration and social security | 45 | €4,125 | €3,738 | -€387 | -9.4% |
| Taxes | 450/3 | €4,125 | €3,738 | -€387 | -9.4% |
| Other amounts payable | 47/48 | €79,200 | €82,730 | +€3,530 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,813 | €13,672 | +€1,859 | +15.7% |
| Other operating charges | 640/8 | €727 | €622 | -€105 | -14.5% |
| Gross operating margin | 9900 | €81,248 | €81,368 | +€120 | +0.1% |
| Operating profit (loss) | 9901 | €68,708 | €67,074 | -€1,634 | -2.4% |
| Financial income | 75/76B | €10,608 | €3,028 | -€7,580 | -71.5% |
| Recurring financial income | 75 | €10,608 | €3,028 | -€7,580 | -71.5% |
| Financial charges | 65/66B | €228 | €371 | +€143 | +62.5% |
| Recurring financial charges | 65 | €228 | €371 | +€143 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €79,088 | €69,732 | -€9,357 | -11.8% |
| Income taxes | 67/77 | €20,668 | €18,872 | -€1,797 | -8.7% |
| Profit (loss) for the period | 9904 | €58,420 | €50,860 | -€7,560 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,420 | €50,860 | -€7,560 | -12.9% |
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 20 October 2026 via checked.be.