Dominique DESTREE: what changed
Dominique DESTREE
Largest movements
- Tangible fixed assets -€18,325
down €18,325 (-46.2%), from €39,643 to €21,318
of which Furniture and vehicles: -€13,352
- Cash +€16,890
up €16,890 (+23.6%), from €71,507 to €88,397
mainly Depreciation (+€18,325) and Net result for the year (+€5,613)
- Receivables within one year -€5,406
down €5,406 (-37.6%), from €14,375 to €8,969
- Tax, wage and social debts -€5,856
down €5,856 (-43.3%), from €13,516 to €7,661
- Reserves +€5,600
up €5,600 (+17.5%), from €31,928 to €37,528
of which Distributable reserves: +€5,600
- Current portion of long-term debt -€4,641
down €4,641 (-91.6%), from €5,065 to €424
- Other debts -€1,537
down €1,537 (-38.9%), from €3,952 to €2,415
- Gross operating margin -€3,823
down €3,823 (-10.7%), from €35,816 to €31,993
- Depreciation -€2,236
down €2,236 (-10.9%), from €20,561 to €18,325
- Other operating charges -€1,838
down €1,838 (-58.1%), from €3,161 to €1,323
- Write-downs -€1,443
down €1,443, from €721 to -€721
- Taxes +€1,075
up €1,075 (+19.0%), from €5,663 to €6,738
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,526 | €118,685 | -€6,841 | -5.4% |
| Fixed assets | 21/28 | €39,644 | €21,319 | -€18,325 | -46.2% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €39,643 | €21,318 | -€18,325 | -46.2% |
| Land and buildings | 22 | €20,857 | €16,009 | -€4,848 | -23.2% |
| Plant, machinery and equipment | 23 | €984 | €859 | -€125 | -12.7% |
| Furniture and vehicles | 24 | €17,802 | €4,450 | -€13,352 | -75.0% |
| Current assets | 29/58 | €85,882 | €97,366 | +€11,484 | +13.4% |
| Amounts receivable within one year | 40/41 | €14,375 | €8,969 | -€5,406 | -37.6% |
| Trade receivables | 40 | €14,375 | €8,969 | -€5,406 | -37.6% |
| Cash at bank and in hand | 54/58 | €71,507 | €88,397 | +€16,890 | +23.6% |
| Total equity and liabilities | 10/49 | €125,526 | €118,685 | -€6,841 | -5.4% |
| Equity | 10/15 | €94,210 | €99,823 | +€5,613 | +6.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €31,928 | €37,528 | +€5,600 | +17.5% |
| Tax-exempt reserves | 132 | €19,778 | €19,778 | = | 0.0% |
| Distributable reserves | 133 | €12,150 | €17,750 | +€5,600 | +46.1% |
| Profit (loss) carried forward | 14 | €54,222 | €54,235 | +€13 | 0.0% |
| Amounts payable | 17/49 | €31,316 | €18,863 | -€12,453 | -39.8% |
| Amounts payable after more than one year | 17 | €424 | - | -€424 | |
| Financial debts | 170/4 | €424 | - | -€424 | |
| Amounts payable within one year | 42/48 | €30,892 | €18,863 | -€12,029 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €5,065 | €424 | -€4,641 | -91.6% |
| Trade debts | 44 | €8,358 | €8,362 | +€4 | 0.0% |
| Suppliers | 440/4 | €8,358 | €8,362 | +€4 | 0.0% |
| Taxes, remuneration and social security | 45 | €13,516 | €7,661 | -€5,856 | -43.3% |
| Taxes | 450/3 | €13,516 | €7,661 | -€5,856 | -43.3% |
| Other amounts payable | 47/48 | €3,952 | €2,415 | -€1,537 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,561 | €18,325 | -€2,236 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €721 | -€721 | -€1,443 | |
| Other operating charges | 640/8 | €3,161 | €1,323 | -€1,838 | -58.1% |
| Non-recurring operating charges | 66A | €552 | €253 | -€299 | -54.2% |
| Gross operating margin | 9900 | €35,816 | €31,993 | -€3,823 | -10.7% |
| Operating profit (loss) | 9901 | €10,821 | €12,814 | +€1,993 | +18.4% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €1,202 | €484 | -€718 | -59.7% |
| Recurring financial charges | 65 | €1,202 | €484 | -€718 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €9,618 | €12,350 | +€2,732 | +28.4% |
| Income taxes | 67/77 | €5,663 | €6,738 | +€1,075 | +19.0% |
| Profit (loss) for the period | 9904 | €3,956 | €5,613 | +€1,657 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,956 | €5,613 | +€1,657 | +41.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.