DESTRYCKER: 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.
DESTRYCKER
Largest movements
- Cash +€24,555
up €24,555 (+75.8%), from €32,406 to €56,961
mainly Receivables within one year (+€11,682) and Net result for the year (+€8,684)
- Receivables within one year -€11,682
down €11,682 (-31.5%), from €37,051 to €25,369
of which Other amounts receivable: -€7,307
- Tangible fixed assets +€980
new in 2025: €980
- Profit (loss) carried forward +€8,684
up €8,684 (+27.5%), from €31,633 to €40,317
- Other debts +€7,220
up €7,220 (+31.0%), from €23,300 to €30,520
- Trade debts -€3,353
down €3,353 (-82.2%), from €4,081 to €728
- Tax, wage and social debts +€1,271
up €1,271 (+14.9%), from €8,557 to €9,828
- Gross operating margin -€4,033
down €4,033 (-21.1%), from €19,095 to €15,062
- Financial charges +€1,433
up €1,433 (+163.4%), from €877 to €2,311
- Taxes -€701
down €701 (-14.0%), from €4,994 to €4,293
- Depreciation +€474
up €474, from €0 to €474
- Financial income +€336
up €336 (+57.8%), from €582 to €918
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 | €69,571 | €83,394 | +€13,823 | +19.9% |
| Fixed assets | 21/28 | - | €980 | +€980 | |
| Tangible fixed assets | 22/27 | - | €980 | +€980 | |
| Furniture and vehicles | 24 | - | €980 | +€980 | |
| Current assets | 29/58 | €69,571 | €82,414 | +€12,843 | +18.5% |
| Amounts receivable within one year | 40/41 | €37,051 | €25,369 | -€11,682 | -31.5% |
| Trade receivables | 40 | €4,744 | €369 | -€4,375 | -92.2% |
| Other amounts receivable | 41 | €32,307 | €25,000 | -€7,307 | -22.6% |
| Cash at bank and in hand | 54/58 | €32,406 | €56,961 | +€24,555 | +75.8% |
| Deferred charges and accrued income | 490/1 | €114 | €84 | -€30 | -26.6% |
| Total equity and liabilities | 10/49 | €69,571 | €83,394 | +€13,823 | +19.9% |
| Equity | 10/15 | €33,633 | €42,317 | +€8,684 | +25.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,633 | €40,317 | +€8,684 | +27.5% |
| Amounts payable | 17/49 | €35,938 | €41,076 | +€5,138 | +14.3% |
| Amounts payable within one year | 42/48 | €35,938 | €41,076 | +€5,138 | +14.3% |
| Trade debts | 44 | €4,081 | €728 | -€3,353 | -82.2% |
| Suppliers | 440/4 | €4,081 | €728 | -€3,353 | -82.2% |
| Taxes, remuneration and social security | 45 | €8,557 | €9,828 | +€1,271 | +14.9% |
| Taxes | 450/3 | €8,557 | €9,828 | +€1,271 | +14.9% |
| Other amounts payable | 47/48 | €23,300 | €30,520 | +€7,220 | +31.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €474 | +€474 | |
| Other operating charges | 640/8 | €218 | €218 | = | 0.0% |
| Gross operating margin | 9900 | €19,095 | €15,062 | -€4,033 | -21.1% |
| Operating profit (loss) | 9901 | €18,877 | €14,370 | -€4,507 | -23.9% |
| Financial income | 75/76B | €582 | €918 | +€336 | +57.8% |
| Recurring financial income | 75 | €582 | €918 | +€336 | +57.8% |
| Financial charges | 65/66B | €877 | €2,311 | +€1,433 | +163.4% |
| Recurring financial charges | 65 | €877 | €2,311 | +€1,433 | +163.4% |
| Profit (loss) for the period before taxes | 9903 | €18,581 | €12,977 | -€5,604 | -30.2% |
| Income taxes | 67/77 | €4,994 | €4,293 | -€701 | -14.0% |
| Profit (loss) for the period | 9904 | €13,588 | €8,684 | -€4,903 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,588 | €8,684 | -€4,903 | -36.1% |
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 29 September 2026 via checked.be.