DESTE CONSTRUCT: 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.
DESTE CONSTRUCT
Largest movements
- Cash -€112,196
down €112,196 (-99.9%), from €112,285 to €89
mainly Net result for the year (-€144,019) and Stocks and contracts (-€19,899)
- Receivables within one year -€44,455
down €44,455 (-14.7%), from €302,601 to €258,146
of which Trade receivables: -€60,364
- Stocks and contracts +€19,899
up €19,899 (+82.1%), from €24,247 to €44,146
- Profit (loss) carried forward -€144,019
down €144,019 (-35.1%), from -€410,309 to -€554,328
- Other debts +€23,242
up €23,242 (+4.4%), from €522,774 to €546,016
- Trade debts -€13,913
down €13,913 (-17.5%), from €79,524 to €65,611
- Gross operating margin +€199,252
up €199,252 (+73.4%), from -€271,516 to -€72,264
- Other operating charges +€68,004
up €68,004 (+3,444%), from €1,975 to €69,979
- Financial charges -€57,153
down €57,153 (-99.8%), from €57,282 to €129
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 | €445,608 | €307,756 | -€137,852 | -30.9% |
| Fixed assets | 21/28 | €5,857 | €5,366 | -€491 | -8.4% |
| Tangible fixed assets | 22/27 | €5,857 | €5,366 | -€491 | -8.4% |
| Plant, machinery and equipment | 23 | €5,857 | €5,366 | -€491 | -8.4% |
| Current assets | 29/58 | €439,751 | €302,390 | -€137,361 | -31.2% |
| Stocks and contracts in progress | 3 | €24,247 | €44,146 | +€19,899 | +82.1% |
| Stocks | 30/36 | €24,247 | €44,146 | +€19,899 | +82.1% |
| Amounts receivable within one year | 40/41 | €302,601 | €258,146 | -€44,455 | -14.7% |
| Trade receivables | 40 | €66,174 | €5,810 | -€60,364 | -91.2% |
| Other amounts receivable | 41 | €236,427 | €252,335 | +€15,909 | +6.7% |
| Cash at bank and in hand | 54/58 | €112,285 | €89 | -€112,196 | -99.9% |
| Deferred charges and accrued income | 490/1 | €618 | €8 | -€610 | -98.6% |
| Total equity and liabilities | 10/49 | €445,608 | €307,756 | -€137,852 | -30.9% |
| Equity | 10/15 | -€160,309 | -€304,328 | -€144,019 | -89.8% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€410,309 | -€554,328 | -€144,019 | -35.1% |
| Amounts payable | 17/49 | €605,917 | €612,084 | +€6,167 | +1.0% |
| Amounts payable within one year | 42/48 | €605,917 | €612,084 | +€6,167 | +1.0% |
| Trade debts | 44 | €79,524 | €65,611 | -€13,913 | -17.5% |
| Suppliers | 440/4 | €79,524 | €65,611 | -€13,913 | -17.5% |
| Taxes, remuneration and social security | 45 | €3,619 | €457 | -€3,163 | -87.4% |
| Taxes | 450/3 | €3,619 | €457 | -€3,163 | -87.4% |
| Other amounts payable | 47/48 | €522,774 | €546,016 | +€23,242 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,527 | €1,733 | +€206 | +13.5% |
| Other operating charges | 640/8 | €1,975 | €69,979 | +€68,004 | +3,444% |
| Gross operating margin | 9900 | -€271,516 | -€72,264 | +€199,252 | +73.4% |
| Operating profit (loss) | 9901 | -€275,018 | -€143,977 | +€131,041 | +47.6% |
| Financial income | 75/76B | €85 | €87 | +€2 | +2.0% |
| Recurring financial income | 75 | €85 | €87 | +€2 | +2.0% |
| Financial charges | 65/66B | €57,282 | €129 | -€57,153 | -99.8% |
| Recurring financial charges | 65 | €57,282 | €129 | -€57,153 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | -€332,215 | -€144,019 | +€188,196 | +56.6% |
| Profit (loss) for the period | 9904 | -€332,215 | -€144,019 | +€188,196 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€332,215 | -€144,019 | +€188,196 | +56.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.