Dystelberch: 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.
Dystelberch
Largest movements
- Cash -€5,264
down €5,264 (-24.0%), from €21,938 to €16,674
mainly Contributions, distributions and other (-€24,000) and Tax, wage and social debts (-€10,500)
- Receivables within one year +€4,722
up €4,722 (+6.4%), from €73,794 to €78,516
of which Trade receivables: +€2,405
- Deferred charges and accrued income +€3,208
up €3,208 (+60.9%), from €5,264 to €8,472
- Reserves +€13,324
up €13,324 (+41.8%), from €31,864 to €45,188
of which Distributable reserves: +€13,324
- Tax, wage and social debts -€10,500
down €10,500 (-60.0%), from €17,500 to €7,000
- Gross operating margin -€2,871
down €2,871 (-6.4%), from €44,985 to €42,115
- Financial income +€1,002
up €1,002 (+45.4%), from €2,206 to €3,208
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 | €104,366 | €107,049 | +€2,683 | +2.6% |
| Fixed assets | 21/28 | €3,045 | €3,063 | +€18 | +0.6% |
| Tangible fixed assets | 22/27 | €3,045 | €3,063 | +€18 | +0.6% |
| Plant, machinery and equipment | 23 | €2,737 | €2,874 | +€136 | +5.0% |
| Furniture and vehicles | 24 | €308 | €189 | -€119 | -38.5% |
| Current assets | 29/58 | €101,321 | €103,986 | +€2,665 | +2.6% |
| Stocks and contracts in progress | 3 | €325 | €325 | = | 0.0% |
| Stocks | 30/36 | €325 | €325 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,794 | €78,516 | +€4,722 | +6.4% |
| Trade receivables | 40 | €568 | €2,973 | +€2,405 | +423% |
| Other amounts receivable | 41 | €73,226 | €75,543 | +€2,316 | +3.2% |
| Cash at bank and in hand | 54/58 | €21,938 | €16,674 | -€5,264 | -24.0% |
| Deferred charges and accrued income | 490/1 | €5,264 | €8,472 | +€3,208 | +60.9% |
| Total equity and liabilities | 10/49 | €104,366 | €107,049 | +€2,683 | +2.6% |
| Equity | 10/15 | €69,366 | €82,690 | +€13,324 | +19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,864 | €45,188 | +€13,324 | +41.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,004 | €43,328 | +€13,324 | +44.4% |
| Profit (loss) carried forward | 14 | €31,302 | €31,302 | = | 0.0% |
| Amounts payable | 17/49 | €35,000 | €24,359 | -€10,641 | -30.4% |
| Amounts payable within one year | 42/48 | €35,000 | €24,359 | -€10,641 | -30.4% |
| Trade debts | 44 | - | €359 | +€359 | |
| Suppliers | 440/4 | - | €359 | +€359 | |
| Taxes, remuneration and social security | 45 | €17,500 | €7,000 | -€10,500 | -60.0% |
| Taxes | 450/3 | €17,500 | €7,000 | -€10,500 | -60.0% |
| Other amounts payable | 47/48 | €17,500 | €17,000 | -€500 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,840 | €1,556 | -€284 | -15.4% |
| Other operating charges | 640/8 | €384 | €427 | +€43 | +11.2% |
| Gross operating margin | 9900 | €44,985 | €42,115 | -€2,871 | -6.4% |
| Operating profit (loss) | 9901 | €42,761 | €40,132 | -€2,630 | -6.1% |
| Financial income | 75/76B | €2,206 | €3,208 | +€1,002 | +45.4% |
| Recurring financial income | 75 | €2,206 | €3,208 | +€1,002 | +45.4% |
| Financial charges | 65/66B | €148 | €69 | -€78 | -53.2% |
| Recurring financial charges | 65 | €148 | €69 | -€78 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €44,820 | €43,271 | -€1,549 | -3.5% |
| Income taxes | 67/77 | €5,762 | €5,947 | +€185 | +3.2% |
| Profit (loss) for the period | 9904 | €39,058 | €37,324 | -€1,734 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,058 | €37,324 | -€1,734 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.