GRC DESTELBERGEN: 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.
GRC DESTELBERGEN
Largest movements
- Tangible fixed assets +€17,555
up €17,555 (+432%), from €4,066 to €21,622
- Receivables within one year +€5,693
up €5,693 (+67.6%), from €8,416 to €14,109
of which Trade receivables: +€3,695
- Cash -€611
down €611 (-51.0%), from €1,198 to €587
mainly Investment in fixed assets (net) (-€27,284) and Receivables within one year (-€5,693)
- Deferred charges and accrued income -€437
down €437 (-100%), from €437 to €0
- Profit (loss) carried forward +€42,379
up €42,379 (+12.2%), from -€348,511 to -€306,132
- Reserves -€21,297
down €21,297 (-100%), from €21,297 to €0
- Tax, wage and social debts +€4,421
up €4,421 (+57.4%), from €7,707 to €12,128
- Debts after one year -€3,068
down €3,068 (-2.5%), from €121,714 to €118,646
- Gross operating margin +€8,587
up €8,587 (+24.4%), from €35,252 to €43,839
- Depreciation +€6,231
up €6,231 (+178%), from €3,498 to €9,729
- Taxes +€2,294
up €2,294 (+26.6%), from €8,624 to €10,918
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 | €14,118 | €36,318 | +€22,200 | +157% |
| Fixed assets | 21/28 | €4,066 | €21,622 | +€17,555 | +432% |
| Tangible fixed assets | 22/27 | €4,066 | €21,622 | +€17,555 | +432% |
| Furniture and vehicles | 24 | €4,066 | €21,622 | +€17,555 | +432% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €10,051 | €14,696 | +€4,645 | +46.2% |
| Amounts receivable within one year | 40/41 | €8,416 | €14,109 | +€5,693 | +67.6% |
| Trade receivables | 40 | €8,416 | €12,111 | +€3,695 | +43.9% |
| Other amounts receivable | 41 | - | €1,998 | +€1,998 | |
| Cash at bank and in hand | 54/58 | €1,198 | €587 | -€611 | -51.0% |
| Deferred charges and accrued income | 490/1 | €437 | €0 | -€437 | -100% |
| Total equity and liabilities | 10/49 | €14,118 | €36,318 | +€22,200 | +157% |
| Equity | 10/15 | -€165,214 | -€144,132 | +€21,083 | +12.8% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €21,297 | €0 | -€21,297 | -100% |
| Distributable reserves | 133 | €21,297 | €0 | -€21,297 | -100% |
| Profit (loss) carried forward | 14 | -€348,511 | -€306,132 | +€42,379 | +12.2% |
| Amounts payable | 17/49 | €179,332 | €180,450 | +€1,118 | +0.6% |
| Amounts payable after more than one year | 17 | €121,714 | €118,646 | -€3,068 | -2.5% |
| Financial debts | 170/4 | €121,714 | €118,646 | -€3,068 | -2.5% |
| Amounts payable within one year | 42/48 | €57,618 | €61,803 | +€4,185 | +7.3% |
| Trade debts | 44 | €1,911 | €1,675 | -€236 | -12.3% |
| Suppliers | 440/4 | €1,911 | €1,675 | -€236 | -12.3% |
| Taxes, remuneration and social security | 45 | €7,707 | €12,128 | +€4,421 | +57.4% |
| Taxes | 450/3 | €7,707 | €12,128 | +€4,421 | +57.4% |
| Other amounts payable | 47/48 | €48,000 | €48,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,498 | €9,729 | +€6,231 | +178% |
| Other operating charges | 640/8 | €2,284 | €2,026 | -€257 | -11.3% |
| Gross operating margin | 9900 | €35,252 | €43,839 | +€8,587 | +24.4% |
| Operating profit (loss) | 9901 | €29,469 | €32,083 | +€2,614 | +8.9% |
| Financial charges | 65/66B | €121 | €82 | -€38 | -31.8% |
| Recurring financial charges | 65 | €121 | €82 | -€38 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €29,349 | €32,001 | +€2,652 | +9.0% |
| Income taxes | 67/77 | €8,624 | €10,918 | +€2,294 | +26.6% |
| Profit (loss) for the period | 9904 | €20,725 | €21,083 | +€358 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,725 | €21,083 | +€358 | +1.7% |
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.