DESTROYERS BUILDERS: 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.
What changed
DESTROYERS BUILDERS
NACE 71.112, Activities of interior architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€97,073
2024 · €34,480+€62,593
Equity
€492,352
2024 · €453,066+€39,286
Cash
€278,335
2024 · €268,878+€9,457
Balance sheet total
€1.0m
2024 · €929,607+€79,071
Largest movements
Assets
- Receivables within one year +€73,525
up €73,525 (+472%), from €15,582 to €89,107
of which Trade receivables: +€66,125
Equity and liabilities
- Reserves +€39,286
up €39,286 (+8.8%), from €448,066 to €487,352
of which Distributable reserves: +€41,059
- Other debts +€26,224
up €26,224 (+1,557%), from €1,684 to €27,908
- Trade debts +€25,247
up €25,247 (+263%), from €9,596 to €34,843
- Debts after one year -€12,241
down €12,241 (-3.1%), from €398,715 to €386,474
Income statement
- Gross operating margin +€98,941
up €98,941 (+98.1%), from €100,854 to €199,796
- Taxes +€32,566
up €32,566 (+214%), from €15,209 to €47,775
- Depreciation +€4,354
up €4,354 (+11.9%), from €36,526 to €40,881
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.
Result 2024
€34,480
Gross operating margin
+€98,941
Depreciation
-€4,354
Other operating charges
-€1,023
Financial income
+€27
Financial charges
+€1,589
Taxes
-€32,566
Deferred taxes and other
-€21
Result 2025
€97,073
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€110,912
Investment
-€35,741
Financing
-€65,714
Cash 2024
€268,878
From operations (derived)
+€110,912
Net result for the year
+€97,073
Depreciation
+€40,881
Receivables within one year
-€73,525
Deferred charges and accrued income
-€1,228
Provisions
-€591
Trade debts
+€25,247
Tax, wage and social debts
-€2,886
Other debts
+€26,224
Accrued charges and deferred income
-€281
Investment (derived)
-€35,741
Investment in fixed assets (net)
-€35,741
Financing
-€65,714
Debts after one year
-€12,241
Current portion of long-term debt
+€4,740
Short-term financial debts
-€426
Contributions, distributions and other
-€57,786
Cash 2025
€278,335
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €929,607 | €1,008,678 | +€79,071 | +8.5% |
| Fixed assets | 21/28 | €642,533 | €637,394 | -€5,139 | -0.8% |
| Tangible fixed assets | 22/27 | €642,533 | €637,394 | -€5,139 | -0.8% |
| Land and buildings | 22 | €619,670 | €590,512 | -€29,158 | -4.7% |
| Plant, machinery and equipment | 23 | €12,635 | €8,981 | -€3,654 | -28.9% |
| Furniture and vehicles | 24 | €10,228 | €37,901 | +€27,673 | +271% |
| Current assets | 29/58 | €287,074 | €371,284 | +€84,210 | +29.3% |
| Amounts receivable within one year | 40/41 | €15,582 | €89,107 | +€73,525 | +472% |
| Trade receivables | 40 | €14,568 | €80,693 | +€66,125 | +454% |
| Other amounts receivable | 41 | €1,014 | €8,414 | +€7,400 | +729% |
| Cash at bank and in hand | 54/58 | €268,878 | €278,335 | +€9,457 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,613 | €3,842 | +€1,228 | +47.0% |
| Total equity and liabilities | 10/49 | €929,607 | €1,008,678 | +€79,071 | +8.5% |
| Equity | 10/15 | €453,066 | €492,352 | +€39,286 | +8.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €448,066 | €487,352 | +€39,286 | +8.8% |
| Tax-exempt reserves | 132 | €52,673 | €50,900 | -€1,773 | -3.4% |
| Distributable reserves | 133 | €395,393 | €436,452 | +€41,059 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €17,558 | €16,967 | -€591 | -3.4% |
| Deferred taxes | 168 | €17,558 | €16,967 | -€591 | -3.4% |
| Amounts payable | 17/49 | €458,983 | €499,359 | +€40,376 | +8.8% |
| Amounts payable after more than one year | 17 | €398,715 | €386,474 | -€12,241 | -3.1% |
| Financial debts | 170/4 | €398,715 | €386,474 | -€12,241 | -3.1% |
| Amounts payable within one year | 42/48 | €58,487 | €111,385 | +€52,898 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €25,951 | €30,691 | +€4,740 | +18.3% |
| Financial debts | 43 | €489 | €63 | -€426 | -87.2% |
| Credit institutions | 430/8 | €489 | €63 | -€426 | -87.2% |
| Trade debts | 44 | €9,596 | €34,843 | +€25,247 | +263% |
| Suppliers | 440/4 | €9,596 | €34,843 | +€25,247 | +263% |
| Taxes, remuneration and social security | 45 | €20,767 | €17,881 | -€2,886 | -13.9% |
| Taxes | 450/3 | €20,017 | €17,131 | -€2,886 | -14.4% |
| Remuneration and social security | 454/9 | €750 | €750 | = | 0.0% |
| Other amounts payable | 47/48 | €1,684 | €27,908 | +€26,224 | +1,557% |
| Accrued charges and deferred income | 492/3 | €1,781 | €1,500 | -€281 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,526 | €40,881 | +€4,354 | +11.9% |
| Other operating charges | 640/8 | €2,869 | €3,892 | +€1,023 | +35.7% |
| Gross operating margin | 9900 | €100,854 | €199,796 | +€98,941 | +98.1% |
| Operating profit (loss) | 9901 | €61,459 | €155,023 | +€93,564 | +152% |
| Financial income | 75/76B | €2 | €29 | +€27 | +1,355% |
| Recurring financial income | 75 | €2 | €29 | +€27 | +1,355% |
| Financial charges | 65/66B | €12,384 | €10,795 | -€1,589 | -12.8% |
| Recurring financial charges | 65 | €12,384 | €10,795 | -€1,589 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €49,077 | €144,257 | +€95,180 | +194% |
| Transfer from deferred taxes | 780 | €612 | €591 | -€21 | -3.4% |
| Income taxes | 67/77 | €15,209 | €47,775 | +€32,566 | +214% |
| Profit (loss) for the period | 9904 | €34,480 | €97,073 | +€62,593 | +182% |
| Transfer from tax-exempt reserves | 789 | €1,835 | €1,773 | -€62 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,314 | €98,846 | +€62,531 | +172% |
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 21 October 2026 via checked.be.