DESTIM: 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.
DESTIM
Largest movements
- Tangible fixed assets -€40,590
down €40,590 (-5.9%), from €684,054 to €643,464
of which Land and buildings: -€40,381
- Cash +€23,491
up €23,491 (+287.3%), from €8,176 to €31,667
mainly Depreciation (+€43,766) and Net result for the year (+€36,933)
- Debts after one year -€15,232
down €15,232 (-9.4%), from €161,904 to €146,672
- Profit (loss) carried forward -€9,159
down €9,159 (-5.1%), from -€179,888 to -€189,046
- Gross operating margin +€26,660
up €26,660 (+36.2%), from €73,735 to €100,395
- Financial charges -€1,648
down €1,648 (-14.0%), from €11,800 to €10,152
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 | €713,259 | €692,951 | -€20,308 | -2.8% |
| Fixed assets | 21/28 | €684,144 | €643,554 | -€40,590 | -5.9% |
| Tangible fixed assets | 22/27 | €684,054 | €643,464 | -€40,590 | -5.9% |
| Land and buildings | 22 | €683,845 | €643,464 | -€40,381 | -5.9% |
| Furniture and vehicles | 24 | €209 | - | -€209 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €29,115 | €49,397 | +€20,282 | +69.7% |
| Amounts receivable within one year | 40/41 | €18,755 | €15,775 | -€2,980 | -15.9% |
| Trade receivables | 40 | €18,755 | €15,775 | -€2,980 | -15.9% |
| Cash at bank and in hand | 54/58 | €8,176 | €31,667 | +€23,491 | +287.3% |
| Deferred charges and accrued income | 490/1 | €2,184 | €1,955 | -€229 | -10.5% |
| Total equity and liabilities | 10/49 | €713,259 | €692,951 | -€20,308 | -2.8% |
| Equity | 10/15 | €100,606 | €91,448 | -€9,159 | -9.1% |
| Contributions | 10/11 | €124,000 | €128,317 | +€4,317 | +3.5% |
| Reserves | 13 | €156,494 | €152,177 | -€4,317 | -2.8% |
| Tax-exempt reserves | 132 | €156,494 | €152,177 | -€4,317 | -2.8% |
| Profit (loss) carried forward | 14 | -€179,888 | -€189,046 | -€9,159 | -5.1% |
| Amounts payable | 17/49 | €612,653 | €601,503 | -€11,150 | -1.8% |
| Amounts payable after more than one year | 17 | €161,904 | €146,672 | -€15,232 | -9.4% |
| Financial debts | 170/4 | €161,904 | €146,672 | -€15,232 | -9.4% |
| Amounts payable within one year | 42/48 | €442,729 | €447,751 | +€5,022 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €15,072 | €15,232 | +€160 | +1.1% |
| Trade debts | 44 | €7,029 | €9,453 | +€2,423 | +34.5% |
| Suppliers | 440/4 | €7,029 | €9,453 | +€2,423 | +34.5% |
| Taxes, remuneration and social security | 45 | €9,435 | €13,861 | +€4,426 | +46.9% |
| Taxes | 450/3 | €9,435 | €13,861 | +€4,426 | +46.9% |
| Other amounts payable | 47/48 | €411,193 | €409,206 | -€1,987 | -0.5% |
| Accrued charges and deferred income | 492/3 | €8,020 | €7,080 | -€940 | -11.7% |
| Non-recurring operating income | 76A | €3,278 | €8,176 | +€4,899 | +149.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,880 | €43,766 | -€114 | -0.3% |
| Other operating charges | 640/8 | €3,743 | €3,413 | -€330 | -8.8% |
| Gross operating margin | 9900 | €73,735 | €100,395 | +€26,660 | +36.2% |
| Operating profit (loss) | 9901 | €26,112 | €53,216 | +€27,104 | +103.8% |
| Financial income | 75/76B | €0 | €144 | +€144 | +480666.7% |
| Recurring financial income | 75 | €0 | €144 | +€144 | +480666.7% |
| Financial charges | 65/66B | €11,800 | €10,152 | -€1,648 | -14.0% |
| Recurring financial charges | 65 | €11,800 | €10,152 | -€1,648 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €14,313 | €43,208 | +€28,896 | +201.9% |
| Income taxes | 67/77 | €5,884 | €6,276 | +€392 | +6.7% |
| Profit (loss) for the period | 9904 | €8,429 | €36,933 | +€28,504 | +338.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,429 | €36,933 | +€28,504 | +338.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.