Menuiserie DESTOCKAY: 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.
Menuiserie DESTOCKAY
Largest movements
- Cash +€129,083
up €129,083 (+29.5%), from €437,224 to €566,307
- Tangible fixed assets -€73,634
down €73,634 (-22.8%), from €323,358 to €249,725
of which Land and buildings: -€58,002
- Stocks and contracts -€11,668
down €11,668 (-57.2%), from €20,411 to €8,743
- Reserves +€70,000
up €70,000 (+700%), from €10,000 to €80,000
of which Distributable reserves: +€70,000
- Other debts -€35,960
no longer reported in 2025 (was €35,960)
- Tax, wage and social debts +€12,089
up €12,089 (+253%), from €4,787 to €16,876
of which Taxes: +€11,757
- Gross operating margin +€58,729
up €58,729 (+33.0%), from €177,816 to €236,546
- Taxes +€17,906
up €17,906 (+959%), from €1,868 to €19,775
- Staff costs +€11,837
up €11,837 (+11.0%), from €107,700 to €119,538
- Depreciation -€11,197
down €11,197 (-20.0%), from €55,964 to €44,767
- Financial income +€2,735
up €2,735 (+153%), from €1,786 to €4,521
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,023,239 | €1,061,170 | +€37,931 | +3.7% |
| Formation expenses | 20 | - | €790 | +€790 | |
| Fixed assets | 21/28 | €323,358 | €249,725 | -€73,634 | -22.8% |
| Tangible fixed assets | 22/27 | €323,358 | €249,725 | -€73,634 | -22.8% |
| Land and buildings | 22 | €273,759 | €215,757 | -€58,002 | -21.2% |
| Plant, machinery and equipment | 23 | €8,434 | €7,610 | -€824 | -9.8% |
| Furniture and vehicles | 24 | €41,165 | €26,358 | -€14,807 | -36.0% |
| Current assets | 29/58 | €699,881 | €810,655 | +€110,774 | +15.8% |
| Stocks and contracts in progress | 3 | €20,411 | €8,743 | -€11,668 | -57.2% |
| Stocks | 30/36 | €20,411 | €8,743 | -€11,668 | -57.2% |
| Amounts receivable within one year | 40/41 | €237,359 | €227,808 | -€9,551 | -4.0% |
| Trade receivables | 40 | €200,991 | €197,644 | -€3,347 | -1.7% |
| Other amounts receivable | 41 | €36,368 | €30,165 | -€6,204 | -17.1% |
| Cash at bank and in hand | 54/58 | €437,224 | €566,307 | +€129,083 | +29.5% |
| Deferred charges and accrued income | 490/1 | €4,887 | €7,796 | +€2,910 | +59.5% |
| Total equity and liabilities | 10/49 | €1,023,239 | €1,061,170 | +€37,931 | +3.7% |
| Equity | 10/15 | €962,487 | €1,031,373 | +€68,886 | +7.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €80,000 | +€70,000 | +700% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €78,000 | +€70,000 | +875% |
| Profit (loss) carried forward | 14 | €924,924 | €926,836 | +€1,911 | +0.2% |
| Investment grants | 15 | €7,563 | €4,538 | -€3,025 | -40.0% |
| Amounts payable | 17/49 | €60,752 | €29,797 | -€30,955 | -51.0% |
| Amounts payable within one year | 42/48 | €60,752 | €29,797 | -€30,955 | -51.0% |
| Trade debts | 44 | €20,006 | €12,921 | -€7,084 | -35.4% |
| Suppliers | 440/4 | €20,006 | €12,921 | -€7,084 | -35.4% |
| Taxes, remuneration and social security | 45 | €4,787 | €16,876 | +€12,089 | +253% |
| Taxes | 450/3 | - | €11,757 | +€11,757 | |
| Remuneration and social security | 454/9 | €4,787 | €5,118 | +€331 | +6.9% |
| Other amounts payable | 47/48 | €35,960 | - | -€35,960 | |
| Remuneration, social security and pensions | 62 | €107,700 | €119,538 | +€11,837 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,964 | €44,767 | -€11,197 | -20.0% |
| Other operating charges | 640/8 | €5,761 | €6,471 | +€710 | +12.3% |
| Gross operating margin | 9900 | €177,816 | €236,546 | +€58,729 | +33.0% |
| Operating profit (loss) | 9901 | €8,391 | €65,770 | +€57,379 | +684% |
| Financial income | 75/76B | €1,786 | €4,521 | +€2,735 | +153% |
| Recurring financial income | 75 | €1,786 | €4,521 | +€2,735 | +153% |
| Financial charges | 65/66B | €45 | €34 | -€11 | -25.2% |
| Recurring financial charges | 65 | €45 | €34 | -€11 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €10,132 | €70,258 | +€60,125 | +593% |
| Income taxes | 67/77 | €1,868 | €19,775 | +€17,906 | +959% |
| Profit (loss) for the period | 9904 | €8,264 | €50,483 | +€42,219 | +511% |
| Profit (loss) for the period to be appropriated | 9905 | €8,264 | €50,483 | +€42,219 | +511% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.