Desta: what changed
Two fiscal 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.
What changed
Desta
NACE 23.321, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€661,888
2024 · €595,546+€66,342
Equity
€4.8m
2024 · €4.1m+€661,888
Cash
€1.3m
2024 · €1.6m-€358,421
Balance sheet total
€8.4m
2024 · €6.5m+€2.0m
Largest movements
Assets
- Tangible fixed assets +€2.2m
up €2.2m (+88.9%), from €2.5m to €4.7m
of which Leasing and similar rights: +€1.8m
- Cash -€358,421
down €358,421 (-21.8%), from €1.6m to €1.3m
mainly Investment in fixed assets (net) (-€2.7m) and Provisions (-€130,033)
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+142.9%), from €880,589 to €2.1m
- Reserves +€661,888
up €661,888 (+16.5%), from €4.0m to €4.7m
of which Distributable reserves: +€661,888
- Current portion of long-term debt +€268,652
up €268,652 (+173.5%), from €154,859 to €423,510
- Provisions -€130,033
down €130,033 (-100.0%), from €130,033 to €0
- Trade debts -€85,697
down €85,697 (-12.4%), from €689,435 to €603,738
Income statement
- Provisions -€260,067
down €260,067, from €130,033 to -€130,033
- Depreciation +€145,160
up €145,160 (+41.2%), from €352,719 to €497,879
- Gross operating margin -€108,938
down €108,938 (-3.7%), from €2.9m to €2.8m
- Taxes -€90,785
down €90,785 (-46.8%), from €193,823 to €103,038
- Financial charges +€61,065
up €61,065 (+113.1%), from €53,992 to €115,057
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.
Result 2024
€595,546
Gross operating margin
-€108,938
Staff costs
+€40,051
Depreciation
-€145,160
Write-downs
-€16,737
Provisions
+€260,067
Other operating charges
+€4,458
Financial income
+€2,882
Financial charges
-€61,065
Taxes
+€90,785
Result 2025
€661,888
Cash bridge derived
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.
From operations
+€895,367
Investment
-€2.8m
Financing
+€1.5m
Cash 2024
€1.6m
From operations (derived)
+€895,367
Net result for the year
+€661,888
Depreciation
+€497,879
Stocks and contracts
-€47,565
Receivables within one year
+€13,164
Deferred charges and accrued income
-€9,280
Provisions
-€130,033
Trade debts
-€85,697
Tax, wage and social debts
-€1,960
Advances received
-€11,100
Accrued charges and deferred income
+€8,072
Investment (derived)
-€2.8m
Investment in fixed assets (net)
-€2.7m
Current investments
-€59,259
Financing
+€1.5m
Debts after one year
+€1.3m
Current portion of long-term debt
+€268,652
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,458,219 | €8,426,821 | +€2.0m | +30.5% |
| Fixed assets | 21/28 | €2,509,251 | €4,733,334 | +€2.2m | +88.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,503,068 | €4,727,151 | +€2.2m | +88.9% |
| Land and buildings | 22 | €1,163,906 | €1,901,084 | +€737,179 | +63.3% |
| Plant, machinery and equipment | 23 | €977,530 | €775,166 | -€202,364 | -20.7% |
| Furniture and vehicles | 24 | €360,874 | €276,031 | -€84,843 | -23.5% |
| Leasing and similar rights | 25 | €758 | €1,774,870 | +€1.8m | +234116.6% |
| Financial fixed assets | 28 | €6,183 | €6,183 | = | 0.0% |
| Current assets | 29/58 | €3,948,968 | €3,693,487 | -€255,481 | -6.5% |
| Stocks and contracts in progress | 3 | €1,504,271 | €1,551,836 | +€47,565 | +3.2% |
| Stocks | 30/36 | €359,375 | €288,578 | -€70,797 | -19.7% |
| Contracts in progress | 37 | €1,144,896 | €1,263,258 | +€118,362 | +10.3% |
| Amounts receivable within one year | 40/41 | €615,673 | €602,509 | -€13,164 | -2.1% |
| Trade receivables | 40 | €608,851 | €595,046 | -€13,805 | -2.3% |
| Other amounts receivable | 41 | €6,823 | €7,463 | +€641 | +9.4% |
| Current investments | 50/53 | €154,148 | €213,407 | +€59,259 | +38.4% |
| Cash at bank and in hand | 54/58 | €1,641,772 | €1,283,351 | -€358,421 | -21.8% |
| Deferred charges and accrued income | 490/1 | €33,104 | €42,384 | +€9,280 | +28.0% |
| Total equity and liabilities | 10/49 | €6,458,219 | €8,426,821 | +€2.0m | +30.5% |
| Equity | 10/15 | €4,140,212 | €4,802,100 | +€661,888 | +16.0% |
| Contributions | 10/11 | €138,496 | €138,496 | = | 0.0% |
| Capital | 10 | €138,496 | €138,496 | = | 0.0% |
| Issued capital | 100 | €138,496 | €138,496 | = | 0.0% |
| Reserves | 13 | €4,001,716 | €4,663,604 | +€661,888 | +16.5% |
| Non-distributable reserves | 130/1 | €24,040 | €24,040 | = | 0.0% |
| Legal reserve | 130 | €23,040 | €23,040 | = | 0.0% |
| Own shares acquired | 1312 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,299 | €5,299 | = | 0.0% |
| Distributable reserves | 133 | €3,972,377 | €4,634,265 | +€661,888 | +16.7% |
| Provisions and deferred taxes | 16 | €130,033 | €0 | -€130,033 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €130,033 | €0 | -€130,033 | -100.0% |
| Environmental obligations | 163 | €130,033 | €0 | -€130,033 | -100.0% |
| Amounts payable | 17/49 | €2,187,974 | €3,624,722 | +€1.4m | +65.7% |
| Amounts payable after more than one year | 17 | €880,589 | €2,139,370 | +€1.3m | +142.9% |
| Financial debts | 170/4 | €880,589 | €2,139,370 | +€1.3m | +142.9% |
| Amounts payable within one year | 42/48 | €1,052,102 | €1,221,996 | +€169,894 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €154,859 | €423,510 | +€268,652 | +173.5% |
| Trade debts | 44 | €689,435 | €603,738 | -€85,697 | -12.4% |
| Suppliers | 440/4 | €689,435 | €603,738 | -€85,697 | -12.4% |
| Advances received on contracts in progress | 46 | €18,135 | €7,035 | -€11,100 | -61.2% |
| Taxes, remuneration and social security | 45 | €189,673 | €187,712 | -€1,960 | -1.0% |
| Taxes | 450/3 | €3,419 | €3,038 | -€382 | -11.2% |
| Remuneration and social security | 454/9 | €186,253 | €184,675 | -€1,579 | -0.8% |
| Accrued charges and deferred income | 492/3 | €255,284 | €263,356 | +€8,072 | +3.2% |
| Non-recurring operating income | 76A | €15,100 | €0 | -€15,100 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,557,387 | €1,517,336 | -€40,051 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,719 | €497,879 | +€145,160 | +41.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,737 | +€16,737 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €130,033 | -€130,033 | -€260,067 | |
| Other operating charges | 640/8 | €63,417 | €58,960 | -€4,458 | -7.0% |
| Gross operating margin | 9900 | €2,940,225 | €2,831,286 | -€108,938 | -3.7% |
| Operating profit (loss) | 9901 | €836,668 | €870,408 | +€33,740 | +4.0% |
| Financial income | 75/76B | €6,693 | €9,574 | +€2,882 | +43.1% |
| Recurring financial income | 75 | €6,693 | €9,574 | +€2,882 | +43.1% |
| Financial charges | 65/66B | €53,992 | €115,057 | +€61,065 | +113.1% |
| Recurring financial charges | 65 | €53,992 | €115,057 | +€61,065 | +113.1% |
| Profit (loss) for the period before taxes | 9903 | €789,369 | €764,926 | -€24,443 | -3.1% |
| Income taxes | 67/77 | €193,823 | €103,038 | -€90,785 | -46.8% |
| Profit (loss) for the period | 9904 | €595,546 | €661,888 | +€66,342 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €595,546 | €661,888 | +€66,342 | +11.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.