DR. R. - A. DESTERBECK: 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.
DR. R. - A. DESTERBECK
Largest movements
- Cash +€761,562
up €761,562 (+2,452%), from €31,060 to €792,622
mainly Current investments (+€720,000) and Net result for the year (+€37,831)
- Current investments -€720,000
down €720,000 (-100%), from €720,000 to €0
- Reserves +€37,831
up €37,831 (+7.2%), from €528,027 to €565,858
of which Distributable reserves: +€37,831
- Financial income +€13,034
up €13,034 (+173%), from €7,521 to €20,555
- Taxes +€5,427
up €5,427 (+43.9%), from €12,356 to €17,783
- Gross operating margin +€3,348
up €3,348 (+7.6%), from €44,074 to €47,422
- Financial charges -€958
down €958 (-8.0%), from €11,948 to €10,990
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 | €779,572 | €823,324 | +€43,752 | +5.6% |
| Current assets | 29/58 | €779,572 | €823,324 | +€43,752 | +5.6% |
| Amounts receivable within one year | 40/41 | €27,637 | €29,788 | +€2,152 | +7.8% |
| Other amounts receivable | 41 | €27,637 | €29,788 | +€2,152 | +7.8% |
| Current investments | 50/53 | €720,000 | €0 | -€720,000 | -100% |
| Cash at bank and in hand | 54/58 | €31,060 | €792,622 | +€761,562 | +2,452% |
| Deferred charges and accrued income | 490/1 | €876 | €914 | +€38 | +4.4% |
| Total equity and liabilities | 10/49 | €779,572 | €823,324 | +€43,752 | +5.6% |
| Equity | 10/15 | €617,743 | €655,574 | +€37,831 | +6.1% |
| Contributions | 10/11 | €89,716 | €89,716 | = | 0.0% |
| Reserves | 13 | €528,027 | €565,858 | +€37,831 | +7.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,115 | €1,115 | = | 0.0% |
| Distributable reserves | 133 | €524,412 | €562,243 | +€37,831 | +7.2% |
| Amounts payable | 17/49 | €161,830 | €167,751 | +€5,921 | +3.7% |
| Amounts payable within one year | 42/48 | €148,632 | €155,513 | +€6,881 | +4.6% |
| Trade debts | 44 | €198 | €635 | +€437 | +220% |
| Suppliers | 440/4 | €198 | €635 | +€437 | +220% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €148,434 | €154,878 | +€6,444 | +4.3% |
| Accrued charges and deferred income | 492/3 | €13,197 | €12,237 | -€960 | -7.3% |
| Other operating charges | 640/8 | €1,268 | €1,373 | +€105 | +8.3% |
| Gross operating margin | 9900 | €44,074 | €47,422 | +€3,348 | +7.6% |
| Operating profit (loss) | 9901 | €42,806 | €46,049 | +€3,243 | +7.6% |
| Financial income | 75/76B | €7,521 | €20,555 | +€13,034 | +173% |
| Recurring financial income | 75 | €7,521 | €20,555 | +€13,034 | +173% |
| Financial charges | 65/66B | €11,948 | €10,990 | -€958 | -8.0% |
| Recurring financial charges | 65 | €11,948 | €10,990 | -€958 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €38,379 | €55,614 | +€17,235 | +44.9% |
| Income taxes | 67/77 | €12,356 | €17,783 | +€5,427 | +43.9% |
| Profit (loss) for the period | 9904 | €26,024 | €37,831 | +€11,807 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,024 | €37,831 | +€11,807 | +45.4% |
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 30 October 2026 via checked.be.