F & D DESTOOP: 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.
F & D DESTOOP
Largest movements
- Cash +€398,875
up €398,875 (+56.6%), from €705,123 to €1.1m
mainly Depreciation (+€231,825) and Net result for the year (+€141,492)
- Tangible fixed assets -€228,825
down €228,825 (-49.6%), from €461,046 to €232,221
of which Furniture and vehicles: -€208,851
- Reserves +€141,492
up €141,492 (+13.8%), from €1.0m to €1.2m
of which Distributable reserves: +€169,242
- Tax, wage and social debts +€21,628
up €21,628 (+44.0%), from €49,149 to €70,777
of which Taxes: +€15,695
- Other debts +€18,986
up €18,986 (+6.9%), from €273,910 to €292,896
- Gross operating margin -€70,327
down €70,327 (-10.3%), from €684,594 to €614,267
- Depreciation -€40,027
down €40,027 (-14.7%), from €271,852 to €231,825
- Staff costs +€13,702
up €13,702 (+9.8%), from €139,220 to €152,922
- Taxes +€8,889
up €8,889 (+12.5%), from €71,332 to €80,220
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,397,348 | €1,562,040 | +€164,692 | +11.8% |
| Fixed assets | 21/28 | €461,451 | €232,626 | -€228,825 | -49.6% |
| Tangible fixed assets | 22/27 | €461,046 | €232,221 | -€228,825 | -49.6% |
| Land and buildings | 22 | €1,195 | €496 | -€700 | -58.5% |
| Plant, machinery and equipment | 23 | €52,241 | €32,966 | -€19,275 | -36.9% |
| Furniture and vehicles | 24 | €407,609 | €198,759 | -€208,851 | -51.2% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €935,897 | €1,329,415 | +€393,518 | +42.0% |
| Stocks and contracts in progress | 3 | €15,455 | €13,096 | -€2,359 | -15.3% |
| Stocks | 30/36 | €15,455 | €13,096 | -€2,359 | -15.3% |
| Amounts receivable within one year | 40/41 | €195,894 | €187,794 | -€8,100 | -4.1% |
| Trade receivables | 40 | €195,894 | €150,477 | -€45,417 | -23.2% |
| Other amounts receivable | 41 | - | €37,317 | +€37,317 | |
| Cash at bank and in hand | 54/58 | €705,123 | €1,103,998 | +€398,875 | +56.6% |
| Deferred charges and accrued income | 490/1 | €19,425 | €24,526 | +€5,102 | +26.3% |
| Total equity and liabilities | 10/49 | €1,397,348 | €1,562,040 | +€164,692 | +11.8% |
| Equity | 10/15 | €1,040,804 | €1,182,296 | +€141,492 | +13.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | - | -€19,000 | |
| Other | 1109/19 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,021,804 | €1,163,296 | +€141,492 | +13.8% |
| Tax-exempt reserves | 132 | €27,750 | - | -€27,750 | |
| Distributable reserves | 133 | €994,054 | €1,163,296 | +€169,242 | +17.0% |
| Provisions and deferred taxes | 16 | €9,250 | - | -€9,250 | |
| Deferred taxes | 168 | €9,250 | - | -€9,250 | |
| Amounts payable | 17/49 | €347,294 | €379,745 | +€32,450 | +9.3% |
| Amounts payable within one year | 42/48 | €347,065 | €379,506 | +€32,441 | +9.3% |
| Trade debts | 44 | €24,006 | €15,833 | -€8,173 | -34.0% |
| Suppliers | 440/4 | €24,006 | €15,833 | -€8,173 | -34.0% |
| Taxes, remuneration and social security | 45 | €49,149 | €70,777 | +€21,628 | +44.0% |
| Taxes | 450/3 | €27,720 | €43,415 | +€15,695 | +56.6% |
| Remuneration and social security | 454/9 | €21,429 | €27,362 | +€5,933 | +27.7% |
| Other amounts payable | 47/48 | €273,910 | €292,896 | +€18,986 | +6.9% |
| Accrued charges and deferred income | 492/3 | €229 | €239 | +€9 | +4.0% |
| Non-recurring operating income | 76A | €54,875 | €7,061 | -€47,814 | -87.1% |
| Remuneration, social security and pensions | 62 | €139,220 | €152,922 | +€13,702 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271,852 | €231,825 | -€40,027 | -14.7% |
| Other operating charges | 640/8 | €2,017 | €1,560 | -€457 | -22.6% |
| Gross operating margin | 9900 | €684,594 | €614,267 | -€70,327 | -10.3% |
| Operating profit (loss) | 9901 | €271,505 | €227,960 | -€43,545 | -16.0% |
| Financial income | 75/76B | €965 | €3,244 | +€2,280 | +236.3% |
| Recurring financial income | 75 | €965 | €3,244 | +€2,280 | +236.3% |
| Financial charges | 65/66B | €14,310 | €18,742 | +€4,432 | +31.0% |
| Recurring financial charges | 65 | €14,310 | €18,742 | +€4,432 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €258,160 | €212,463 | -€45,697 | -17.7% |
| Transfer from deferred taxes | 780 | - | €9,250 | +€9,250 | |
| Transfer to deferred taxes | 680 | €9,250 | - | -€9,250 | |
| Income taxes | 67/77 | €71,332 | €80,220 | +€8,889 | +12.5% |
| Profit (loss) for the period | 9904 | €177,578 | €141,492 | -€36,086 | -20.3% |
| Transfer from tax-exempt reserves | 789 | - | €27,750 | +€27,750 | |
| Transfer to tax-exempt reserves | 689 | €27,750 | - | -€27,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €149,828 | €169,242 | +€19,414 | +13.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.