DESTIEL: 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.
DESTIEL
Largest movements
- Cash -€9,103
down €9,103 (-100%), from €9,103 to €0
mainly Trade debts (-€13,416) and Net result for the year (-€5,957)
- Tangible fixed assets +€3,011
up €3,011, from €0 to €3,011
of which Plant, machinery and equipment: +€1,709
- Receivables within one year -€1,658
down €1,658 (-8.2%), from €20,333 to €18,675
of which Other amounts receivable: -€2,183
- Deferred charges and accrued income +€596
up €596 (+29.4%), from €2,028 to €2,624
- Trade debts -€13,416
down €13,416 (-80.7%), from €16,630 to €3,214
- Short-term financial debts +€11,780
up €11,780, from €0 to €11,780
- Profit (loss) carried forward -€5,957
down €5,957 (-79.6%), from -€7,485 to -€13,442
- Other debts -€2,558
down €2,558 (-100%), from €2,558 to €0
- Current portion of long-term debt +€2,527
up €2,527, from €0 to €2,527
- Gross operating margin -€8,653
down €8,653, from €5,652 to -€3,001
- Financial income -€550
down €550 (-66.3%), from €830 to €280
- Other operating charges +€306
up €306 (+32.5%), from €940 to €1,246
- Staff costs +€245
up €245 (+107%), from €230 to €475
- Financial charges +€173
up €173 (+17.5%), from €987 to €1,159
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 | €31,465 | €24,310 | -€7,154 | -22.7% |
| Fixed assets | 21/28 | €0 | €3,011 | +€3,011 | |
| Tangible fixed assets | 22/27 | €0 | €3,011 | +€3,011 | |
| Plant, machinery and equipment | 23 | - | €1,709 | +€1,709 | |
| Furniture and vehicles | 24 | €0 | €1,302 | +€1,302 | |
| Current assets | 29/58 | €31,465 | €21,299 | -€10,165 | -32.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,333 | €18,675 | -€1,658 | -8.2% |
| Trade receivables | 40 | €16,793 | €17,318 | +€525 | +3.1% |
| Other amounts receivable | 41 | €3,540 | €1,357 | -€2,183 | -61.7% |
| Cash at bank and in hand | 54/58 | €9,103 | €0 | -€9,103 | -100% |
| Deferred charges and accrued income | 490/1 | €2,028 | €2,624 | +€596 | +29.4% |
| Total equity and liabilities | 10/49 | €31,465 | €24,310 | -€7,154 | -22.7% |
| Equity | 10/15 | €12,277 | €6,320 | -€5,957 | -48.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,162 | €1,162 | = | 0.0% |
| Distributable reserves | 133 | €1,162 | €1,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,485 | -€13,442 | -€5,957 | -79.6% |
| Amounts payable | 17/49 | €19,188 | €17,990 | -€1,198 | -6.2% |
| Amounts payable after more than one year | 17 | - | €469 | +€469 | |
| Financial debts | 170/4 | - | €469 | +€469 | |
| Amounts payable within one year | 42/48 | €19,188 | €17,521 | -€1,667 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,527 | +€2,527 | |
| Financial debts | 43 | €0 | €11,780 | +€11,780 | |
| Credit institutions | 430/8 | €0 | €11,780 | +€11,780 | |
| Trade debts | 44 | €16,630 | €3,214 | -€13,416 | -80.7% |
| Suppliers | 440/4 | €16,630 | €3,214 | -€13,416 | -80.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,558 | €0 | -€2,558 | -100% |
| Remuneration, social security and pensions | 62 | €230 | €475 | +€245 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €356 | -€35 | -8.9% |
| Other operating charges | 640/8 | €940 | €1,246 | +€306 | +32.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,652 | -€3,001 | -€8,653 | |
| Operating profit (loss) | 9901 | €4,091 | -€5,077 | -€9,169 | |
| Financial income | 75/76B | €830 | €280 | -€550 | -66.3% |
| Recurring financial income | 75 | €830 | €280 | -€550 | -66.3% |
| Financial charges | 65/66B | €987 | €1,159 | +€173 | +17.5% |
| Recurring financial charges | 65 | €987 | €1,159 | +€173 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €3,935 | -€5,957 | -€9,891 | |
| Profit (loss) for the period | 9904 | €3,935 | -€5,957 | -€9,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,935 | -€5,957 | -€9,891 |
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.