DESTAG: 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.
DESTAG
Largest movements
- Cash +€731
up €731 (+9.3%), from €7,861 to €8,591
mainly Net result for the year (+€875)
- Reserves +€875
up €875 (+4.4%), from €19,984 to €20,859
- Gross operating margin +€2,890
up €2,890, from -€1,418 to €1,473
- Financial income +€47
new in 2025: €47
- Other operating charges +€28
up €28 (+4.8%), from €589 to €617
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,147 | €39,891 | +€745 | +1.9% |
| Fixed assets | 21/28 | €31,286 | €31,286 | = | 0.0% |
| Tangible fixed assets | 22/27 | €31,286 | €31,286 | = | 0.0% |
| Land and buildings | 22 | €31,286 | €31,286 | = | 0.0% |
| Current assets | 29/58 | €7,861 | €8,606 | +€745 | +9.5% |
| Amounts receivable within one year | 40/41 | - | €14 | +€14 | |
| Other amounts receivable | 41 | - | €14 | +€14 | |
| Cash at bank and in hand | 54/58 | €7,861 | €8,591 | +€731 | +9.3% |
| Total equity and liabilities | 10/49 | €39,147 | €39,891 | +€745 | +1.9% |
| Equity | 10/15 | €38,534 | €39,409 | +€875 | +2.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €19,984 | €20,859 | +€875 | +4.4% |
| Distributable reserves | 133 | €19,984 | €20,859 | +€875 | +4.4% |
| Amounts payable | 17/49 | €613 | €483 | -€130 | -21.2% |
| Amounts payable within one year | 42/48 | €613 | €483 | -€130 | -21.2% |
| Other amounts payable | 47/48 | €613 | €483 | -€130 | -21.2% |
| Other operating charges | 640/8 | €589 | €617 | +€28 | +4.8% |
| Gross operating margin | 9900 | -€1,418 | €1,473 | +€2,890 | |
| Operating profit (loss) | 9901 | -€2,006 | €856 | +€2,862 | |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,030 | €875 | +€2,905 | |
| Profit (loss) for the period | 9904 | -€2,030 | €875 | +€2,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,030 | €875 | +€2,905 |
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 5 October 2026 via checked.be.