DESTA: 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.
DESTA
Largest movements
- Cash +€47,865
up €47,865 (+105%), from €45,402 to €93,267
mainly Net result for the year (+€25,238) and Depreciation (+€10,800)
- Tangible fixed assets -€8,536
down €8,536 (-5.6%), from €152,970 to €144,434
of which Furniture and vehicles: -€5,534
- Receivables within one year -€4,483
down €4,483 (-62.4%), from €7,182 to €2,699
of which Trade receivables: -€4,483
- Deferred charges and accrued income -€3,904
down €3,904 (-68.1%), from €5,730 to €1,827
- Reserves +€23,572
up €23,572 (+14.9%), from €157,964 to €181,536
- Tax, wage and social debts +€10,652
up €10,652 (+2,027%), from €525 to €11,178
- Accrued charges and deferred income -€7,194
down €7,194 (-60.8%), from €11,826 to €4,631
- Other debts +€2,644
up €2,644 (+11.7%), from €22,550 to €25,194
- Gross operating margin +€38,828
up €38,828 (+520%), from €7,461 to €46,289
- Taxes +€4,613
new in 2025: €4,613
- Staff costs +€882
up €882 (+164%), from €538 to €1,419
- Other operating charges +€649
up €649 (+31.0%), from €2,093 to €2,742
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 | €212,828 | €243,770 | +€30,942 | +14.5% |
| Fixed assets | 21/28 | €153,514 | €144,978 | -€8,536 | -5.6% |
| Tangible fixed assets | 22/27 | €152,970 | €144,434 | -€8,536 | -5.6% |
| Land and buildings | 22 | €141,216 | €139,720 | -€1,496 | -1.1% |
| Plant, machinery and equipment | 23 | €2,725 | €1,219 | -€1,506 | -55.3% |
| Furniture and vehicles | 24 | €9,029 | €3,495 | -€5,534 | -61.3% |
| Financial fixed assets | 28 | €543 | €543 | = | 0.0% |
| Current assets | 29/58 | €59,314 | €98,793 | +€39,478 | +66.6% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,182 | €2,699 | -€4,483 | -62.4% |
| Trade receivables | 40 | €7,182 | €2,699 | -€4,483 | -62.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €45,402 | €93,267 | +€47,865 | +105% |
| Deferred charges and accrued income | 490/1 | €5,730 | €1,827 | -€3,904 | -68.1% |
| Total equity and liabilities | 10/49 | €212,828 | €243,770 | +€30,942 | +14.5% |
| Equity | 10/15 | €176,564 | €200,136 | +€23,572 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,964 | €181,536 | +€23,572 | +14.9% |
| Distributable reserves | 133 | €157,964 | €181,536 | +€23,572 | +14.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,264 | €43,635 | +€7,370 | +20.3% |
| Amounts payable within one year | 42/48 | €24,439 | €39,003 | +€14,565 | +59.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,363 | €2,450 | +€1,087 | +79.7% |
| Suppliers | 440/4 | €1,363 | €2,450 | +€1,087 | +79.7% |
| Advances received on contracts in progress | 46 | - | €182 | +€182 | |
| Taxes, remuneration and social security | 45 | €525 | €11,178 | +€10,652 | +2,027% |
| Taxes | 450/3 | €525 | €11,178 | +€10,652 | +2,027% |
| Other amounts payable | 47/48 | €22,550 | €25,194 | +€2,644 | +11.7% |
| Accrued charges and deferred income | 492/3 | €11,826 | €4,631 | -€7,194 | -60.8% |
| Remuneration, social security and pensions | 62 | €538 | €1,419 | +€882 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,211 | €10,800 | -€411 | -3.7% |
| Other operating charges | 640/8 | €2,093 | €2,742 | +€649 | +31.0% |
| Non-recurring operating charges | 66A | €189 | €0 | -€189 | -100% |
| Gross operating margin | 9900 | €7,461 | €46,289 | +€38,828 | +520% |
| Operating profit (loss) | 9901 | -€6,570 | €31,328 | +€37,898 | |
| Financial income | 75/76B | €193 | €205 | +€11 | +5.8% |
| Recurring financial income | 75 | €193 | €205 | +€11 | +5.8% |
| Financial charges | 65/66B | €1,959 | €1,682 | -€277 | -14.2% |
| Recurring financial charges | 65 | €1,959 | €1,682 | -€277 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,336 | €29,851 | +€38,187 | |
| Income taxes | 67/77 | - | €4,613 | +€4,613 | |
| Profit (loss) for the period | 9904 | -€8,336 | €25,238 | +€33,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,336 | €25,238 | +€33,574 |
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 15 October 2026 via checked.be.