DESTINHO: 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.
DESTINHO
Largest movements
- Cash +€28,831
up €28,831 (+72.2%), from €39,913 to €68,744
mainly Net result for the year (+€39,862) and Receivables within one year (+€12,001)
- Receivables within one year -€12,001
down €12,001 (-87.4%), from €13,732 to €1,731
of which Trade receivables: -€11,379
- Tangible fixed assets -€7,150
down €7,150 (-34.0%), from €21,058 to €13,908
- Deferred charges and accrued income +€3,241
up €3,241 (+195%), from €1,666 to €4,907
- Profit (loss) carried forward +€39,029
new in 2025: €39,029
- Other debts -€33,578
down €33,578 (-67.0%), from €50,149 to €16,571
- Tax, wage and social debts +€3,916
up €3,916 (+63.0%), from €6,220 to €10,137
- Trade debts +€3,554
new in 2025: €3,554
- Gross operating margin +€36,685
up €36,685 (+170%), from €21,599 to €58,284
- Taxes +€9,802
up €9,802 (+1,696%), from €578 to €10,380
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 | €76,369 | €89,290 | +€12,921 | +16.9% |
| Fixed assets | 21/28 | €21,058 | €13,908 | -€7,150 | -34.0% |
| Tangible fixed assets | 22/27 | €21,058 | €13,908 | -€7,150 | -34.0% |
| Furniture and vehicles | 24 | €21,058 | €13,908 | -€7,150 | -34.0% |
| Current assets | 29/58 | €55,311 | €75,382 | +€20,071 | +36.3% |
| Amounts receivable within one year | 40/41 | €13,732 | €1,731 | -€12,001 | -87.4% |
| Trade receivables | 40 | €13,110 | €1,731 | -€11,379 | -86.8% |
| Other amounts receivable | 41 | €622 | - | -€622 | |
| Cash at bank and in hand | 54/58 | €39,913 | €68,744 | +€28,831 | +72.2% |
| Deferred charges and accrued income | 490/1 | €1,666 | €4,907 | +€3,241 | +195% |
| Total equity and liabilities | 10/49 | €76,369 | €89,290 | +€12,921 | +16.9% |
| Equity | 10/15 | €20,000 | €59,029 | +€39,029 | +195% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €39,029 | +€39,029 | |
| Amounts payable | 17/49 | €56,369 | €30,262 | -€26,108 | -46.3% |
| Amounts payable within one year | 42/48 | €56,369 | €30,262 | -€26,108 | -46.3% |
| Trade debts | 44 | - | €3,554 | +€3,554 | |
| Suppliers | 440/4 | - | €3,554 | +€3,554 | |
| Taxes, remuneration and social security | 45 | €6,220 | €10,137 | +€3,916 | +63.0% |
| Taxes | 450/3 | €6,220 | €10,137 | +€3,916 | +63.0% |
| Other amounts payable | 47/48 | €50,149 | €16,571 | -€33,578 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,150 | €7,150 | = | 0.0% |
| Other operating charges | 640/8 | €381 | €713 | +€333 | +87.5% |
| Gross operating margin | 9900 | €21,599 | €58,284 | +€36,685 | +170% |
| Operating profit (loss) | 9901 | €14,069 | €50,420 | +€36,352 | +258% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €166 | €179 | +€13 | +7.6% |
| Recurring financial charges | 65 | €166 | €179 | +€13 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €13,912 | €50,241 | +€36,329 | +261% |
| Income taxes | 67/77 | €578 | €10,380 | +€9,802 | +1,696% |
| Profit (loss) for the period | 9904 | €13,335 | €39,862 | +€26,527 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €13,335 | €39,862 | +€26,527 | +199% |
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 13 October 2026 via checked.be.