HENRI 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.
HENRI DESTOOP
Largest movements
- Cash -€46,879
down €46,879 (-35.2%), from €133,077 to €86,198
mainly Net result for the year (-€43,446) and Tax, wage and social debts (-€19,445)
- Tangible fixed assets -€12,917
down €12,917 (-46.5%), from €27,794 to €14,877
of which Furniture and vehicles: -€12,611
- Receivables within one year -€2,132
down €2,132 (-50.5%), from €4,221 to €2,089
of which Other amounts receivable: -€2,737
- Profit (loss) carried forward -€41,586
new in 2025: -€41,586
- Tax, wage and social debts -€19,445
down €19,445 (-86.4%), from €22,502 to €3,057
of which Remuneration and social security: -€14,087
- Other debts +€11,778
new in 2025: €11,778
- Debts after one year -€7,672
no longer reported in 2025 (was €7,672)
- Current portion of long-term debt -€2,462
down €2,462 (-24.3%), from €10,134 to €7,672
- Turnover -€98,155
down €98,155 (-99.3%), from €98,873 to €718
- Gross operating margin -€74,767
down €74,767, from €50,732 to -€24,035
- Purchases and services -€23,573
down €23,573 (-46.3%), from €50,955 to €27,382
- Taxes -€10,650
down €10,650 (-98.1%), from €10,860 to €210
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 | €166,899 | €105,027 | -€61,872 | -37.1% |
| Fixed assets | 21/28 | €27,794 | €14,877 | -€12,917 | -46.5% |
| Tangible fixed assets | 22/27 | €27,794 | €14,877 | -€12,917 | -46.5% |
| Land and buildings | 22 | €306 | - | -€306 | |
| Furniture and vehicles | 24 | €27,488 | €14,877 | -€12,611 | -45.9% |
| Current assets | 29/58 | €139,105 | €90,150 | -€48,955 | -35.2% |
| Amounts receivable within one year | 40/41 | €4,221 | €2,089 | -€2,132 | -50.5% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €4,221 | €1,484 | -€2,737 | -64.8% |
| Current investments | 50/53 | €512 | €512 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €133,077 | €86,198 | -€46,879 | -35.2% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,351 | +€56 | +4.3% |
| Total equity and liabilities | 10/49 | €166,899 | €105,027 | -€61,872 | -37.1% |
| Equity | 10/15 | €125,869 | €82,423 | -€43,446 | -34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,269 | €105,409 | -€1,860 | -1.7% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Other | 1319 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €106,269 | €104,409 | -€1,860 | -1.8% |
| Profit (loss) carried forward | 14 | - | -€41,586 | -€41,586 | |
| Amounts payable | 17/49 | €41,030 | €22,604 | -€18,426 | -44.9% |
| Amounts payable after more than one year | 17 | €7,672 | - | -€7,672 | |
| Financial debts | 170/4 | €7,672 | - | -€7,672 | |
| Amounts payable within one year | 42/48 | €33,358 | €22,604 | -€10,754 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €10,134 | €7,672 | -€2,462 | -24.3% |
| Trade debts | 44 | €722 | €97 | -€625 | -86.6% |
| Suppliers | 440/4 | €722 | €97 | -€625 | -86.6% |
| Taxes, remuneration and social security | 45 | €22,502 | €3,057 | -€19,445 | -86.4% |
| Taxes | 450/3 | €8,415 | €3,057 | -€5,358 | -63.7% |
| Remuneration and social security | 454/9 | €14,087 | - | -€14,087 | |
| Other amounts payable | 47/48 | - | €11,778 | +€11,778 | |
| Turnover | 70 | €98,873 | €718 | -€98,155 | -99.3% |
| Non-recurring operating income | 76A | €2,814 | €2,629 | -€185 | -6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,955 | €27,382 | -€23,573 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,132 | €16,888 | +€756 | +4.7% |
| Other operating charges | 640/8 | €456 | €572 | +€116 | +25.4% |
| Non-recurring operating charges | 66A | - | €153 | +€153 | |
| Gross operating margin | 9900 | €50,732 | -€24,035 | -€74,767 | |
| Operating profit (loss) | 9901 | €34,144 | -€41,648 | -€75,792 | |
| Financial income | 75/76B | €4 | €2 | -€2 | -50.0% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -50.0% |
| Financial charges | 65/66B | €1,822 | €1,590 | -€232 | -12.7% |
| Recurring financial charges | 65 | €1,822 | €1,590 | -€232 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €32,326 | -€43,236 | -€75,562 | |
| Income taxes | 67/77 | €10,860 | €210 | -€10,650 | -98.1% |
| Profit (loss) for the period | 9904 | €21,466 | -€43,446 | -€64,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,466 | -€43,446 | -€64,912 |
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 20 October 2026 via checked.be.