DESTANEX: 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.
DESTANEX
Largest movements
- Cash -€4,917
down €4,917 (-23.2%), from €21,172 to €16,256
mainly Net result for the year (-€27,675) and Investment in fixed assets (net) (-€10,326)
- Tangible fixed assets -€2,408
down €2,408 (-18.8%), from €12,799 to €10,391
of which Leasing and similar rights: -€12,409
- Receivables within one year +€1,912
up €1,912 (+10.7%), from €17,797 to €19,709
of which Trade receivables: +€3,551
- Deferred charges and accrued income -€1,017
down €1,017 (-20.7%), from €4,912 to €3,895
- Profit (loss) carried forward -€27,675
down €27,675 (-393%), from -€7,044 to -€34,719
- Other debts +€23,631
up €23,631 (+398%), from €5,944 to €29,575
- Trade debts +€5,771
up €5,771 (+224%), from €2,580 to €8,351
- Current portion of long-term debt -€5,606
no longer reported in 2025 (was €5,606)
- Tax, wage and social debts -€2,551
down €2,551 (-31.2%), from €8,184 to €5,632
of which Remuneration and social security: -€4,194
- Gross operating margin -€13,235
down €13,235 (-27.6%), from €47,968 to €34,732
- Staff costs -€11,485
down €11,485 (-19.4%), from €59,301 to €47,816
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 | €57,103 | €50,673 | -€6,430 | -11.3% |
| Fixed assets | 21/28 | €13,221 | €10,813 | -€2,408 | -18.2% |
| Tangible fixed assets | 22/27 | €12,799 | €10,391 | -€2,408 | -18.8% |
| Furniture and vehicles | 24 | €390 | €10,391 | +€10,001 | +2,562% |
| Leasing and similar rights | 25 | €12,409 | - | -€12,409 | |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €43,881 | €39,860 | -€4,022 | -9.2% |
| Amounts receivable within one year | 40/41 | €17,797 | €19,709 | +€1,912 | +10.7% |
| Trade receivables | 40 | €15,454 | €19,005 | +€3,551 | +23.0% |
| Other amounts receivable | 41 | €2,343 | €703 | -€1,639 | -70.0% |
| Cash at bank and in hand | 54/58 | €21,172 | €16,256 | -€4,917 | -23.2% |
| Deferred charges and accrued income | 490/1 | €4,912 | €3,895 | -€1,017 | -20.7% |
| Total equity and liabilities | 10/49 | €57,103 | €50,673 | -€6,430 | -11.3% |
| Equity | 10/15 | €34,789 | €7,114 | -€27,675 | -79.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,433 | €29,433 | = | 0.0% |
| Distributable reserves | 133 | €29,433 | €29,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,044 | -€34,719 | -€27,675 | -393% |
| Amounts payable | 17/49 | €22,314 | €43,558 | +€21,245 | +95.2% |
| Amounts payable within one year | 42/48 | €22,314 | €43,558 | +€21,245 | +95.2% |
| Current portion of amounts payable after more than one year | 42 | €5,606 | - | -€5,606 | |
| Trade debts | 44 | €2,580 | €8,351 | +€5,771 | +224% |
| Suppliers | 440/4 | €2,580 | €8,351 | +€5,771 | +224% |
| Taxes, remuneration and social security | 45 | €8,184 | €5,632 | -€2,551 | -31.2% |
| Taxes | 450/3 | - | €1,642 | +€1,642 | |
| Remuneration and social security | 454/9 | €8,184 | €3,990 | -€4,194 | -51.2% |
| Other amounts payable | 47/48 | €5,944 | €29,575 | +€23,631 | +398% |
| Remuneration, social security and pensions | 62 | €59,301 | €47,816 | -€11,485 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,313 | €12,735 | +€422 | +3.4% |
| Other operating charges | 640/8 | €1,134 | €840 | -€294 | -25.9% |
| Gross operating margin | 9900 | €47,968 | €34,732 | -€13,235 | -27.6% |
| Operating profit (loss) | 9901 | -€24,780 | -€26,659 | -€1,878 | -7.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,278 | €1,023 | -€255 | -20.0% |
| Recurring financial charges | 65 | €1,278 | €1,023 | -€255 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,058 | -€27,675 | -€1,617 | -6.2% |
| Profit (loss) for the period | 9904 | -€26,058 | -€27,675 | -€1,617 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,058 | -€27,675 | -€1,617 | -6.2% |
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 18 October 2026 via checked.be.