Dstny BE: 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.
What changed
Dstny BE
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.5m-€53,302
Equity
€10.2m
2024 · €8.8m+€1.5m
Cash
€3.1m
2024 · €2.1m+€986,125
Balance sheet total
€20.2m
2024 · €18.8m+€1.5m
Largest movements
Assets
- Financial fixed assets +€1.0m
up €1.0m (+1106.8%), from €91,552 to €1.1m
of which Affiliated companies: +€1.0m
- Cash +€986,125
up €986,125 (+46.4%), from €2.1m to €3.1m
mainly Depreciation (+€3.1m) and Net result for the year (+€1.5m)
- Receivables within one year +€810,380
up €810,380 (+15.6%), from €5.2m to €6.0m
of which Other amounts receivable: +€788,691
- Intangible fixed assets -€679,055
down €679,055 (-21.1%), from €3.2m to €2.5m
- Tangible fixed assets -€605,490
down €605,490 (-11.0%), from €5.5m to €4.9m
of which Plant, machinery and equipment: -€318,507
Equity and liabilities
- Profit (loss) carried forward +€1.5m
up €1.5m (+9.6%), from -€15.2m to -€13.7m
- Short-term financial debts +€739,063
new in 2025: €739,063
- Trade debts -€636,758
down €636,758 (-11.0%), from €5.8m to €5.1m
- Tax, wage and social debts +€250,207
up €250,207 (+14.1%), from €1.8m to €2.0m
of which Taxes: +€325,836
- Debts after one year -€245,716
down €245,716 (-15.4%), from €1.6m to €1.4m
Income statement
- Services and other goods -€4.1m
down €4.1m (-29.3%), from €13.9m to €9.8m
- Goods and materials +€2.8m
up €2.8m (+11.9%), from €23.8m to €26.7m
of which Purchases: +€2.8m
- Turnover -€886,623
down €886,623 (-1.7%), from €53.5m to €52.6m
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
€1.5m
Turnover
-€886,623
Other operating income
-€32,587
Goods and materials
-€2.8m
Services and other goods
+€4.1m
Staff costs
+€79,331
Depreciation
+€277,991
Write-downs
-€226,024
Other operating charges
+€21,631
Other operating items
-€279,935
Financial income
+€53,270
Financial charges
+€137,166
Taxes
-€434,796
Result 2025
€1.5m
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.
From operations
+€3.3m
Investment
-€2.8m
Financing
+€493,347
Cash 2024
€2.1m
From operations (derived)
+€3.3m
Net result for the year
+€1.5m
Depreciation
+€3.1m
Stocks and contracts
+€122,459
Receivables within one year
-€810,380
Deferred charges and accrued income
-€67,774
Trade debts
-€636,758
Tax, wage and social debts
+€250,207
Other debts
-€46
Accrued charges and deferred income
-€97,344
Investment (derived)
-€2.8m
Investment in fixed assets (net)
-€2.8m
Financing
+€493,347
Debts after one year
-€245,716
Short-term financial debts
+€739,063
Cash 2025
€3.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,774,859 | €20,245,452 | +€1.5m | +7.8% |
| Fixed assets | 21/28 | €8,805,740 | €8,534,513 | -€271,228 | -3.1% |
| Intangible fixed assets | 21 | €3,213,428 | €2,534,373 | -€679,055 | -21.1% |
| Tangible fixed assets | 22/27 | €5,500,761 | €4,895,271 | -€605,490 | -11.0% |
| Plant, machinery and equipment | 23 | €3,312,759 | €2,994,252 | -€318,507 | -9.6% |
| Furniture and vehicles | 24 | €24,873 | €16,872 | -€8,002 | -32.2% |
| Other tangible fixed assets | 26 | €2,163,129 | €1,884,148 | -€278,981 | -12.9% |
| Financial fixed assets | 28 | €91,552 | €1,104,869 | +€1.0m | +1106.8% |
| Affiliated companies | 280/1 | - | €1,023,317 | +€1.0m | |
| Amounts receivable | 281 | - | €1,023,317 | +€1.0m | |
| Other financial fixed assets | 284/8 | €91,552 | €81,552 | -€10,000 | -10.9% |
| Amounts receivable and cash guarantees | 285/8 | €91,552 | €81,552 | -€10,000 | -10.9% |
| Current assets | 29/58 | €9,969,119 | €11,710,939 | +€1.7m | +17.5% |
| Stocks and contracts in progress | 3 | €1,095,460 | €973,001 | -€122,459 | -11.2% |
| Stocks | 30/36 | €1,095,460 | €973,001 | -€122,459 | -11.2% |
| Goods purchased for resale | 34 | €1,095,460 | €973,001 | -€122,459 | -11.2% |
| Amounts receivable within one year | 40/41 | €5,200,153 | €6,010,534 | +€810,380 | +15.6% |
| Trade receivables | 40 | €4,968,299 | €4,989,989 | +€21,690 | +0.4% |
| Other amounts receivable | 41 | €231,854 | €1,020,545 | +€788,691 | +340.2% |
| Cash at bank and in hand | 54/58 | €2,126,024 | €3,112,149 | +€986,125 | +46.4% |
| Deferred charges and accrued income | 490/1 | €1,547,482 | €1,615,255 | +€67,774 | +4.4% |
| Total equity and liabilities | 10/49 | €18,774,859 | €20,245,452 | +€1.5m | +7.8% |
| Equity | 10/15 | €8,786,387 | €10,247,574 | +€1.5m | +16.6% |
| Contributions | 10/11 | €22,603,415 | €22,603,415 | = | 0.0% |
| Capital | 10 | €22,603,415 | €22,603,415 | = | 0.0% |
| Issued capital | 100 | €22,603,415 | €22,603,415 | = | 0.0% |
| Reserves | 13 | €1,363,851 | €1,363,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €949,101 | €949,101 | = | 0.0% |
| Legal reserve | 130 | €949,101 | €949,101 | = | 0.0% |
| Distributable reserves | 133 | €414,750 | €414,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,180,878 | -€13,719,692 | +€1.5m | +9.6% |
| Amounts payable | 17/49 | €9,988,472 | €9,997,878 | +€9,406 | +0.1% |
| Amounts payable after more than one year | 17 | €1,597,139 | €1,351,423 | -€245,716 | -15.4% |
| Financial debts | 170/4 | €1,597,139 | €1,351,423 | -€245,716 | -15.4% |
| Credit institutions | 173 | €1,597,139 | €1,351,423 | -€245,716 | -15.4% |
| Amounts payable within one year | 42/48 | €7,798,280 | €8,150,747 | +€352,466 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €245,716 | €245,716 | = | 0.0% |
| Financial debts | 43 | - | €739,063 | +€739,063 | |
| Credit institutions | 430/8 | - | €739,063 | +€739,063 | |
| Trade debts | 44 | €5,782,879 | €5,146,121 | -€636,758 | -11.0% |
| Suppliers | 440/4 | €5,782,879 | €5,146,121 | -€636,758 | -11.0% |
| Taxes, remuneration and social security | 45 | €1,769,639 | €2,019,846 | +€250,207 | +14.1% |
| Taxes | 450/3 | €323,670 | €649,506 | +€325,836 | +100.7% |
| Remuneration and social security | 454/9 | €1,445,969 | €1,370,340 | -€75,628 | -5.2% |
| Other amounts payable | 47/48 | €46 | - | -€46 | |
| Accrued charges and deferred income | 492/3 | €593,053 | €495,708 | -€97,344 | -16.4% |
| Operating income | 70/76A | €54,641,318 | €53,507,573 | -€1.1m | -2.1% |
| Turnover | 70 | €53,479,653 | €52,593,030 | -€886,623 | -1.7% |
| Own construction capitalised | 72 | €440,803 | €261,596 | -€179,207 | -40.7% |
| Other operating income | 74 | €679,314 | €646,727 | -€32,587 | -4.8% |
| Non-recurring operating income | 76A | €41,547 | €6,220 | -€35,327 | -85.0% |
| Operating charges | 60/66A | €52,496,745 | €51,171,944 | -€1.3m | -2.5% |
| Goods for resale, raw materials and consumables | 60 | €23,823,057 | €26,653,451 | +€2.8m | +11.9% |
| Purchases | 600/8 | €23,688,088 | €26,523,417 | +€2.8m | +12.0% |
| Change in stocks: decrease (increase) | 609 | €134,969 | €130,034 | -€4,935 | -3.7% |
| Services and other goods | 61 | €13,868,976 | €9,801,310 | -€4.1m | -29.3% |
| Remuneration, social security and pensions | 62 | €11,337,890 | €11,258,560 | -€79,331 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,337,321 | €3,059,330 | -€277,991 | -8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €48,803 | €274,826 | +€226,024 | +463.1% |
| Other operating charges | 640/8 | €80,698 | €59,067 | -€21,631 | -26.8% |
| Non-recurring operating charges | 66A | - | €65,400 | +€65,400 | |
| Operating profit (loss) | 9901 | €2,144,572 | €2,335,629 | +€191,057 | +8.9% |
| Financial income | 75/76B | €16,977 | €70,247 | +€53,270 | +313.8% |
| Recurring financial income | 75 | €16,977 | €70,247 | +€53,270 | +313.8% |
| Income from financial fixed assets | 750 | - | €23,317 | +€23,317 | |
| Income from current assets | 751 | €49 | €28,174 | +€28,125 | +57633.0% |
| Other financial income | 752/9 | €16,928 | €18,756 | +€1,828 | +10.8% |
| Financial charges | 65/66B | €505,201 | €368,034 | -€137,166 | -27.2% |
| Recurring financial charges | 65 | €505,201 | €368,034 | -€137,166 | -27.2% |
| Debt charges | 650 | €463,797 | €347,416 | -€116,381 | -25.1% |
| Other financial charges | 652/9 | €41,404 | €20,618 | -€20,785 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €1,656,348 | €2,037,841 | +€381,494 | +23.0% |
| Income taxes | 67/77 | €141,859 | €576,655 | +€434,796 | +306.5% |
| Taxes | 670/3 | €155,767 | €652,948 | +€497,181 | +319.2% |
| Tax adjustments and reversals of tax provisions | 77 | €13,908 | €76,293 | +€62,385 | +448.6% |
| Profit (loss) for the period | 9904 | €1,514,489 | €1,461,187 | -€53,302 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,514,489 | €1,461,187 | -€53,302 | -3.5% |
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 3 October 2026 via checked.be.